The role of accountants and accounting in improved sustainability management and reporting

这一项目将为会计专业提供一个全面的了解途径，以便更正式地接受组织业绩的环境和社会方面的管理。该项目特别审查了内部可持续性信息收集和报告过程以及内部决策者对这些信息的使用情况。除其他外，我们调查用于生成非财务业绩数据的现有系统/程序，以及如何通过会计系统有效和更好地综合收集可持续性数据；以及如何扩展会计系统以纳入这类信息，包括适当实现这一目标的具体工具。

This project will provide a comprehensive understanding of avenues available for the accounting profession to more formally embrace the management of environmental and social aspects of organisational performance. In particular, the project examines the internal sustainability information gathering and reporting processes and the use of this information by internal decision makers. We investigate, inter alia, existing systems/procedures used to generate data on non-financial performance and how sustainability data can be collected efficiently and better integrated through the accounting system; and how accounting systems could be extended to incorporate such information, including specific tools that are appropriate to achieve this aim.