Accounting for sustainability involves linking sustainability initiatives to company strategy, evaluating risks and opportunities, and providing measurement, accounting and performance management skills to ensure that sustainability is embedded into the day-to-day operations of the company.
Sustainability Accounting Resources:
- Using Flexible Budgeting to Improve Sustainability Measures, Part II (Article)
- Using Flexible Budgeting to Improve Sustainability Measures (Article)
- IFAC Sustainability Framework
The Sustainability Framework, which can be applied to entities of all sizes and complexities, consolidates the important aspects of embedding sustainability into an organization and focuses on the integration of sustainability factors from three perspectives--business strategy, operational, and reporting--and highlights the important roles that professional accountants play in facilitating the sustainable development of their organizations.
- Environmental Sustainability: Tools and Techniques - Implementation Guidance for Accountants
- Green Returns Implementation Workbook
- Better Decisions Real Value Toolkit