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Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
Sustainability accounting is an emerging practice, and SASB is working to build expertise in the field. SASB offers a Fundamentals of Sustainability Accounting (FSA) credential for professionals interested in improving their understanding of the connections between sustainability information and financial performance.
The International Sustainability Standards Board (ISSB) is a standard-setting body established in 2021–2022 under the IFRS Foundation, whose mandate is the creation and development of sustainability-related financial reporting standards to meet investors' needs for sustainability reporting.
Sustainability standards can be categorized as either voluntary consensus standards or private standards. International Organization for Standardization (ISO) is an example of an standards organization who develop international standards following a voluntary consensus process for sustainability under Technical Committee 207, Environmental management and Technical Committee 268, Sustainable ...
The Global Reporting Initiative (known as GRI) is an international independent standards organization that helps businesses, governments, and other organizations understand and communicate their impacts on issues such as climate change, human rights, and corruption.
Social accounting is a broad field that can be divided into narrower fields. Environmental accounting may account for an organisation's impact on the natural environment. Sustainability accounting is the quantitative analysis of social and economic sustainability. National accounting uses economics as a method of analysis. [4]
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While CDP acts as a secretariat to CDSB, the board members provide strategic direction. CDSB is also supported by its Technical Working Group (TWG), a group of large global accounting firms and their professional advisors, and academics who make recommendations and lead the work on the development and uptake of the Framework for reporting environmental information, natural capital and ...