Sustainability Accounting and Accountability

Matias Laine, Helen Tregidga

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Hardback

Forthcoming
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English

Routledge
29 August 2025

Financial accounting; Management accounting & bookkeeping; Business strategy; Sales & marketing management

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, this leading text discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed.

Drawing on the most recent research and topical practical insights, this fourth edition has been updated to reflect the contemporary developments in the area, especially topics relating to sustainability reporting and development in the financial markets. This book also highlights the role accounting plays in key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement.

Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will serve as an essential resource for undergraduate and postgraduate instructors and students, providing an entry point to sustainability accounting and accountability, and will also be a vital book for researchers.

By: Matias Laine, Helen Tregidga
Imprint: Routledge
Country of Publication: United Kingdom
Edition: 4th edition
Dimensions: Height: 246mm, Width: 174mm,
Weight: 453g
ISBN: 9781032875422
ISBN 10: 1032875429
Pages: 330
Publication Date: 29 August 2025
Audience: College/higher education , A / AS level , Further / Higher Education
Format: Hardback
Publisher's Status: Forthcoming

1. Introduction to Sustainability Accounting and Accountability Part I: Setting the Context 2. Background and Global Context 3. Accountability, Stakeholders, Materiality and Externalities: Examining Key Concepts Part II: Accounting for Sustainability 4. Sustainability Management Accounting and Control 5. Sustainability Reporting: History, Frameworks and Regulation 6. The Sustainability Reporting Process: Key Influences, Debates and Discussions 7. ESG and Financial Markets 8. Counter Accounting Part III: Issues in Accounting for Sustainability 9. Accounting for Climate 10. Accounting for Water 11. Accounting for Biodiversity 12. Accounting for Human Rights 13. Accounting for Economic Inequality Part IV: Conclusion 14. Closing Remarks

Matias Laine is Professor of Accounting at Tampere University, Finland. Helen Tregidga is Professor of Accounting at Royal Holloway, University of London, UK.

Reviews for Sustainability Accounting and Accountability

""Accountants are key partners in the achievement of the Sustainable Development Goals through their role in supporting companies to make informed decisions and provide information aimed at discharging accountability for their actions and impacts. Sustainability Accounting and Accountability is the book that provides the essential underpinning for this task, introducing accounting tools that will advance sustainability and providing constructive critique as to if these tools are fit for purpose. This book is an insightful and clear-headed exposition from leaders in the field and will be essential for all students, practitioners and researchers as the regulatory context around sustainability accounting and reporting is in a state of flux."" Professor Jan Bebbington, Director, Pentland Centre for Sustainability in Business, University of Lancaster, UK. “Sustainability Accounting and Accountability is more essential than ever. As regulatory frameworks around sustainability disclosure, climate risk, and corporate accountability rapidly evolve, this book equips accounting students and educators with the critical conceptual tools needed to navigate and shape these changes. By addressing the intersection of accounting with the climate crisis, economic inequality, and human rights, it empowers students to engage meaningfully in the most urgent debates of our time. The viability of our future depends on books like this, and I hope all accounting students have access to courses with this as their primary resource.” Professor Jane Andrew, University of Sydney, Australia. “Without evidence or knowledge of the social, economic or ecological consequences of our decisions we will remain trapped in destructive patterns of behaviour. We will remain unaware of how to create sustained shared value, build resilient systems or reduce the risks we currently face. Drawing on extensive research, the authors identify the blind spots, knowledge gaps and those marginalised by conventional accounting and accountability. This book offers insights, new possibilities and pathways to align the undoubted power of accounting and accountability with the challenges of the 21st century to help ensure a sustainable future for all.” Professor Ian Thomson, Chair in Accounting and Sustainability, University of Dundee, Scotland, UK.