Transcription of 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. Assets & Liabilities: The Role of the Balance Sustainability and Current financial accounting Intangible Assets.
3. Introduction 3.1 Defining sustainability accounting For the purposes of this discussion paper the working definition of sustainability accounting is:
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Accounting for Levies, AS 13 – Accounting of Investments, Accounting, COST ACCOUNTING STANDARD ON “OVERHEADS, Fixed Assets, Municipal Financial Reporting and Accounting, Municipal Financial Reporting and Accounting Manual, FINANCE AND ACCOUNTING (PUBLIC) Qualification code: NDFA99, Ghana amends various Tax Acts