Advancing sustainability management accounting in the Asia Pacific region

Article


Sands, John, 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. https://doi.org/10.1108/ARJ-03-2016-0035
Article Title

Advancing sustainability management accounting in the Asia Pacific region

ERA Journal ID19067
Article CategoryArticle
AuthorsSands, John (Author), Lee, Ki-Hoon (Author) and Fonseka, K .B. M (Author)
Journal TitleAccounting Research Journal
Journal Citation29 (2), pp. 134-136
Number of Pages3
Year2016
Place of PublicationUnited Kingdom
ISSN1030-9616
Digital Object Identifier (DOI)https://doi.org/10.1108/ARJ-03-2016-0035
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?

Keywordssustainability; management accounting; Asia Pacific region
ANZSRC Field of Research 2020350105. Management accounting
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Byline AffiliationsSchool of Commerce
Griffith University
University of Sri Jayewardenepura, Sri Lanka
Institution of OriginUniversity of Southern Queensland
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