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Accounting for Sustainability: Frameworks for the Aggregation of Financial and Non-financial Metrics

In: The Financial Ecosystem

Author

Listed:
  • Satyajit Bose

    (Columbia University)

  • Guo Dong

    (Columbia University)

  • Anne Simpson

    (CalPERS)

Abstract

This chapter begins by providing a brief history of the evolution of financial accounting and then addresses the need for non-financial metrics that track the value of natural and human capital in any complete assessment of company value, reviewing the decision-theoretic rationales for the integration of non-financial metrics in the capital allocation process. It examines the disclosure frameworks and standards that are intended to expand transparency on the social and environmental impact of corporate and government activities by taking into account the interests of stakeholders other than investors. The chapter ends by examining the Sustainable Development Goals as a common global vision for a plurality of constituencies with actionable goals and quantitatively measurable indicators.

Suggested Citation

  • Satyajit Bose & Guo Dong & Anne Simpson, 2019. "Accounting for Sustainability: Frameworks for the Aggregation of Financial and Non-financial Metrics," Palgrave Studies in Impact Finance, in: The Financial Ecosystem, chapter 0, pages 83-109, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-030-05624-7_4
    DOI: 10.1007/978-3-030-05624-7_4
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    Cited by:

    1. Beata Zyznarska-Dworczak, 2020. "Sustainability Accounting—Cognitive and Conceptual Approach," Sustainability, MDPI, vol. 12(23), pages 1-24, November.

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