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Lecture Cost management: Measuring, monitoring, and motivating performance (3rd edition) – Chapter 20

Chapter 20 - Sustainability accounting. In this chapter students will be able to: Explain sustainability and sustainable management; discuss sustainability accounting, sustainability management accounting, and sustainability reporting; identify and explain the motivations and frameworks for external sustainability reporting;. | LO1 Explain sustainability and sustainable management LO2 Discuss sustainability accounting, sustainability management accounting, and sustainability reporting LO3 Identify and explain the motivations and frameworks for external sustainability reporting LO4 Explain the use of management accounting tools for sustainability management and reporting LO5 Discuss the future direction of cost accounting Chapter 20: Sustainability Accounting LO1 Explain sustainability and sustainable management Sustainable Development & Management Sustainable development is development that meets the needs of current generations without compromising the ability of future generations to meet their own needs. Sustainable management is “the ability to direct an organization in ways that restore and enhance all forms of capital to generate shareholder value and contribute to the well-being of current and future generations.” The first bullet is automated. One click is required for each remaining bullet and sub-bullet. Overview of Strategic Management Process Organizational Vision Core Competencies Operating Plans Actual Operations Organizational Strategies Measure, Monitor, and Motivate This slide is not automated. No clicks are required. Sustainable Management Sustainable Management involves addressing sustainability issues in each aspect of the strategic management process. Under sustainable management, organizations focus simultaneously on three value systems, often referred to as the triple bottom line: Economic Environmental Social value systems This slide is not automated. No clicks are required. Internal impacts are costs and benefits inside the organization that are recognized in the entity’s conventional accounting system (the cost and availability of raw materials). External impacts are costs and benefits that are not generally accounted for in an entity’s conventional accounting system. External impacts are also called externalities, or spillover effects of transactions on . | LO1 Explain sustainability and sustainable management LO2 Discuss sustainability accounting, sustainability management accounting, and sustainability reporting LO3 Identify and explain the motivations and frameworks for external sustainability reporting LO4 Explain the use of management accounting tools for sustainability management and reporting LO5 Discuss the future direction of cost accounting Chapter 20: Sustainability Accounting LO1 Explain sustainability and sustainable management Sustainable Development & Management Sustainable development is development that meets the needs of current generations without compromising the ability of future generations to meet their own needs. Sustainable management is “the ability to direct an organization in ways that restore and enhance all forms of capital to generate shareholder value and contribute to the well-being of current and future generations.” The first bullet is automated. One click is required for each remaining bullet and .