Advancing sustainability management accounting in the Asia Pacific region

Sands, John and Lee, Ki-Hoon and Fonseka, K .B. M (2016) Advancing sustainability management accounting in the Asia Pacific region. Accounting Research Journal, 29 (2). pp. 134-136. ISSN 1030-9616

Abstract

The Asia Pacific region is the fastest-growing source of greenhouse gas emissions and natural resource consumption. The impact of climate change and rapid natural resource consumption is visible in the region. Significant droughts and floods have caused serious disruption and volatility in these economies. Sustainability challenges contribute to high material costs, high transportation costs, and rising energy and commodity prices. There is a risk that the Asia-Pacific region is consuming more resources than its ecosystems can replenish, threatening the region’s self-sustaining mechanisms. Companies operating in the Asia-Pacific region experience sustainability-related problems without recognizing potential opportunities of sustainability management. In particular, local sustainability challenges in the region require different sustainability management approaches to minimize environmental degradation, carbon impacts and social impacts. To develop operational and strategic approaches, how and to what extent do environmental and sustainability management accounting (EMA) practices contribute to sustainability management? Also, what are the effects of sustainability management and integrated reporting in the Asia-Pacific region?


Statistics for USQ ePrint 30733
Statistics for this ePrint Item
Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Published version cannot be displayed due to copyright restrictions.
Faculty / Department / School: Current - Faculty of Business, Education, Law and Arts - School of Commerce
Date Deposited: 09 Mar 2017 02:47
Last Modified: 06 Feb 2018 06:57
Uncontrolled Keywords: sustainability; management accounting; Asia Pacific region
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
Identification Number or DOI: 10.1108/ARJ-03-2016-0035
URI: http://eprints.usq.edu.au/id/eprint/30733

Actions (login required)

View Item Archive Repository Staff Only