Sustainability accounting
Автор:
Jesse Russell,Ronald Cohn, 104 стр., издатель:
"Книга по Требованию", ISBN:
978-5-5090-1068-2
High Quality Content by WIKIPEDIA articles! Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago and is considered a subcategory of financial accounting that focus on the disclosure of non-financial information about a firm’s performance to external parties such as capital holders, mainly to stakeholders, creditors and other authorities. These represent the activities that have a direct impact on society, environment and economic performance of an organisation. Sustainability accounting in managerial accounting contrast with financial accounting in that managerial accounting is used for internal decision making and the creation of new policies that will have an effect on the organisation's performance at economical, ecological and social (known as the triple bottom line or Triple-P’s; People, Planet, Profit)...
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