Accounting › Section Z · Sustainability reporting › Topic Z.1
Sustainability and business value
Energy bills, floods, new regulations, customer loyalty and the people a company can hire all connect its environmental and social choices to its financial results. This topic sets out what sustainability means for a business, where any value comes from, and how managerial accounting tools can measure it.
In this topic
- What sustainability means
- The triple bottom line and ESG
- Where business value can come from
- Physical and transition risks
- Externalities and internal carbon prices
- Worked example: an energy retrofit
- Worked example: a carbon price changes the choice
- Accounting's part
- A debate, not a settled question
- Common mistakes to avoid
- Key takeaways
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