Accounting for Sustainability: Asia Pacific Perspectives

Addresses the research-practice gap in the sustainability accounting and reporting field between academic researches and corporate practices Provides rich insights of different cultural and industrial cases in the Asia-Pacific region

Offers analysis and multi-case study from the Asia-Pacific region

Autorentext

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Inhalt

Editorial (Ki-Hoon Lee and Stefan Schaltegger).- Introduction.- Part I National Culture and Sustainability Accounting in the Asia Pacific Region.- 1. National culture and its impacts on environmental and Sustainability Management Accounting practices in Asia Pacific Region (Ki-Hoon Lee & David Herold).- 2. Country readiness in adopting Integrated Reporting: A Diamond Theory approach from an Asia Pacific economy (Nuwan Gunarathne & Samanthi Senaratne).- 3. Corporate values and corporate social responsibility communication strategies in a Small Economy: The case of New Zealand (Radiah & Rashid).- Part II Environmental and Sustainability Performance Measurement and Management.- 4. Managing eco-efficiency for business sustainability: An investigation of top carbon polluters in Australia (Wei Qian et al. ).- 5. The role of business networking on sustainable performance (Riana and Lanita).- 6. Improving corporate performance with final ecosystem services (Charles etal.).- Part III Environmental Management Accounting: Material Flows, Cost Accounting, and Business Cases.- 7. Cost behaviour of environmental protection and social contribution activities: Korean evidence (Yook and Kim).- 8. Lean-MFCA in Thailand (Wichai).- 9. Is Japanese MFCA useful to Vietnam? (Nguyen).- Part IV - Sustainability Reporting: Challenges and Approaches.- 10.The functional differentiation between the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) in the sphere of sustainability reporting (Ogata et al.).- 11. Determinants of voluntary environmental reporting by New Zealand local authorities (Radiah et al.).- Acknowledgement (including reviewers list).