Sustainability Accounting and Accountability

by Matias Laine, Helen Tregidga

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed.



This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions.



Sustainability Accounting and Accountability walks the reader through a spectrum of themes, which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

356 pages, Paperback

Published August 29, 2025

Reviews

[Doc Martin · Rating 5 out of 5]

If you, as a finance professional, are struggling to the understand the sustainability landscape, can I recommend this book by Matias Laine, Helen Tregidga, and the late Jeffrey Unerman.

‘Sustainability Accounting and Accountability’ is aimed at an undergraduate and postgraduate student and teaching audience. However, its clear and engaging style make it a go to resource for a finance professional looking to build their literacy in this complex and challenging subject area.

I particularly found the ‘pause to reflect’ sections useful in developing my own thinking.

The book has quickly become my go to reference guide when needing sustainability accounting inspiration.

[Bongod · Rating 5 out of 5]

This book gives the whole idea of Sustainability Report. Easy to understand even you are new in this topic. They will give you easy-to-understand introduction of everything you should know about sustainability just enough to understand sustainability accounting and report.