THE SIGMA GUIDELINES- TOOLKIT

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THE SIGMA guidelines - TOOLKIT SUSTAINABILITY accounting GUIDE We would like to thank the following for their generous support in developing this guide: Published by the SIGMA Project, September 2003 SIGMA Project, 389 Chiswick High Road, London, W4 4AL SUSTAINABILITY accounting GUIDE Contents SUSTAINABILITY accounting 1. Executive 2. How to use this 3. Defining sustainability Financial accounting Full cost accounting ........................................ ....................................7 Drivers for 4. Overview of Sustainability Introducing multi-dimensional 5. Internal Flows: Role of the Profit & Loss Current financial accounting Economic Value Environmental Value Social Value Added ........................................ ..................................17 6. External Flows: Extending the P&L External Environmental External Social External Economic 7.

1. Executive summary Sustainability accounting is a useful tool that can be employed to assist organisations in becoming more sustainable. It recognises the important role

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