Editor: Edoardo Pizzoli

Accounting Sustainable Development: International Advancements at Macro and Micro Level

eBook: US $29 Special Offer (PDF + Printed Copy): US $64
Printed Copy: US $49
Library License: US $116
ISBN: 979-8-89881-358-1 (Print)
ISBN: 979-8-89881-357-4 (Online)
Year of Publication: 2026
DOI: 10.2174/97988988135741260101

Introduction

Accounting Sustainable Development: International Advancements at Macro and Micro Level is a precise yet authoritative examination of how modern accounting systems have evolved to support sustainable development policymaking. The book draws on international experiences from the EU, UN, India, and other regions to explore the transformation of national accounts, satellite accounts, and environmental-economic frameworks to better capture sustainability, inclusion, and long-term economic resilience.

Across three integrated parts, the book moves from the present and future of accounting systems for sustainable development to detailed developments in national, regional, and satellite accounts and finally to policy-relevant applications of national accounts. Key topics include the revision of national accounts standards, SEEA and environmental accounting, EU taxonomy and non-financial reporting, natural capital accounting, nonprofit sector statistics, agricultural and public sector accounts, GDP reclassifications, public spending, income redistribution, and the role of green economy technologies. Through systemic frameworks, pilot studies, and policy-oriented analyses, the book demonstrates how accounting can inform evidence-based decisions aligned with sustainability goals.

Key Features

  • - Provides an integrated perspective on macro- and micro-level accounting frameworks with sustainability objectives.
  • - Explores international best practices from the EU, UN, India, and beyond.
  • - Covers environmental-economic, agricultural, public sector, and nonprofit sector accounting.
  • - Provides practical examples, pilot studies, and policy-oriented insights.
  • - Addresses emerging issues such as green economy strategies, non-financial reporting, and digitalisation of accounting systems.

Target Readership:

Researchers, academics, students and other professionals in accounting, finance and sustainable development.

Foreword

Sustainable development is a global priority. Various policy measures have long been proposed to ensure this model of development. United Nations member states also adopted the Sustainable Development Agenda in 2015 to achieve the Sustainable Development Goals (SDGs) by 2031. A number of indicators to track the progress have also been identified and countries, regularly and systematically, seek to monitor them. Unfortunately, though halfway through, still most of the countries have not been able to measure all the indicators set out to verify achievements.

The indicators identified are isolated and do not necessarily follow the rigorous approach adopted by the UN System of National Accounts (SNA). There is a need to develop a sustainable accounting framework that can be universally adopted and may provide reliable estimates for effective policy-making and implementation. In addition, sectoral and regional dimensions also need to be addressed through satellite accounts.

ICAAS 2021 organized by the Luxembourg Statistical Society has done a great job by bringing the experts together to apply their minds and share their experiences on this topic. The present volume comprehensively documents the views, experience, and suggestions on how to follow the path for developing sustainability accounting systems.

I am sure that this volume will be of immense value for researchers and official statisticians in the field in their day-to-day work.

I would highly recommend all the students, practitioners, and academics to consult this volume which comprehensively addresses both theoretical and practical issues of sustainable accounting.

Ashish Kumar United Nations Statistical
Institute for Asia and the Pacific, Japan
and Central Statistics Office
Ministry of Statistics & Programme Implementation
Government of India