Sustainability accounting, accountability and reporting in the public sector

Annotation

Sustainability performance encompasses activities other than those financial measures used in the financial accounts such as natural resource conservation and emission levels, environmental activities and initiatives, aspects of employment, occupational health and safety, community relations, stakeholder involvement and the economic impact of the organisation (Hoque and Adams, 2008). Sustainability accounting enables the systematic identification and interlinking of the social, environmental and economic costs and benefits of organisational strategies and actions, and embeds these considerations into organisational decision making.