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 ID | 19067 |
| Article Category | Article |
| Authors | Sands, John (Author), Lee, Ki-Hoon (Author) and Fonseka, K .B. M (Author) |
| Journal Title | Accounting Research Journal |
| Journal Citation | 29 (2), pp. 134-136 |
| Number of Pages | 3 |
| Year | 2016 |
| Place of Publication | United Kingdom |
| ISSN | 1030-9616 |
| 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? |
| Keywords | sustainability; management accounting; Asia Pacific region |
| ANZSRC Field of Research 2020 | 350105. Management accounting |
| Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
| Byline Affiliations | School of Commerce |
| Griffith University | |
| University of Sri Jayewardenepura, Sri Lanka | |
| Institution of Origin | University of Southern Queensland |
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