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SSuussttaaiinnaabbiilliittyy AAccccoouunnttiinngg:: RReecceenntt TTrreennddss aanndd FFuuttuurree D Diirreeccttiioonnss Editors: Dr Norsiah Ahmad Dr Zalailah Salleh Dr Mohd Shaari Abd Rahman Department of Accounting and Finance Faculty of Management and Economics Universiti Malaysia Terengganu 21030 Kuala Terengganu Sustainability Accounting 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 to improve transparency and accountability of the financial reporting. The concept is reflected in many different names such as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting.
While accounting for financial aspects of an organisation’s performance is a statutory requirement, the accounting for sustainability is currently a voluntary activity. However, it represents the activities that have a direct impact on society, environment and economic performance of an organisation. Sustainability accounting provides a useful tool to identify, evaluate and manage social and environmental risks by identifying resource efficiency and cost savings and link improvements in social and environmental issues with financial opportunities.
At present, many companies are reporting their economic, social and environmental aspects of their performance in an integrated way. The social and environmental issues are attracting more political and media attention, reflecting increased social awareness.
Department of Accounting and Finance, Faculty of Management and Economics, Universiti Malaysia Terengganu, 21030 Kuala Terengganu
The editors plan to publish the book in late 2012 or early 2013, which examines issues in sustainability accounting and reporting. As such, we welcome critical pieces and theoretical reviews, as well as empirically--based based qualitative and quantitative studies. Topics of interest include but are not limited to: •
Accountability and transparency in sustainability reporting.
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Sustainable accounting frameworks
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Corporate sociall responsibility
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Sustainable performance measurement systems
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Green accounting and reporting
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Sustainability accounting and reporting case studies
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Analysis based on sustainability accounting and reporting survey studies
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Finance and information syst systems ems uses in sustainable performance measurement, accounting and reporting.
Interested authors are encouraged to submit full papers (about 10,000 words) by 30 April 2012. These full papers will be subject to customary editorial review procedures. All submissions submi must be original work and not work that is currently under submission at other publications. Please send papers in Microsoft Word 2007 format by ee-mail mail to any of the editors: norsiah@umt.edu.my, zalailah@umt.edu.my or shaari@umt.edu.my.
Department of Accounting and Finance Finance, Faculty of Management and Economics, Universiti Malaysia Terengganu Terengganu, 21030 Kuala Terengganu