References
Banker RD, Byzalov D (2014) Asymmetric cost behavior. J Manag Acc Res: Fall. 2014 26(2):43–79
Banker S, Ainsworth SE, Baumeister R, Ariely D, Vohs KD (2017) The sticky anchor hypothesis: ego depletion increases susceptibility to situational cues. J Behav Dec Making 30:1027–1040. https://doi.org/10.1002/bdm.2022
Boele R, Fabig H, Wheeler D (2001) Shell, Nigeria and the Ogoni. A study in unsustainable development: II. Corporate social responsibility and ‘stakeholder management’ versus a rights-based approach to sustainable development. Sustain Dev 9(3):121–135
Brundtland G (1987) Our common future: report of the 1987 world commission on environment and development. Oxford University Press, Oxford
Costanza R, Daly L, Fioramonti L, Giovannini E, Kubiszewski I, Mortensen L, Pickett K, Ragnarsdottir K, De Vogli R, Wilkinson R (2016) Modelling and measuring sustainable wellbeing in connection with the UN sustainable development goals. Ecol Econ 130:350–355
Dasgupta P (2008) Discounting climate change. J Risk Uncertain 37:141–169
Dolsak N, Prakash A (2016) The US environmental movement needs a new message. The conversation. Retrieved from: http://theconversation.com/the-us-environmental-movement-needs-a-new-message-70247
Engebretsen E, Heggen E, Ottersen K (2017) The sustainable development goals: ambiguities of accountability. Lancet 389:360–365
Ernest & Young (2016) Accounting guidance for emissions programs. Retrieved from: http://www.ey.com/us/en/industries/oil%2D%2D-gas/carbon-market-readiness%2D%2D-4%2D%2D-accounting-guidance-for-emissions-programs
Fahey BK, Pralle SB (2016) Governing complexity: recent developments in environmental politics and policy. Policy Study J 44:28–49
Gailliot MT, Baumeister RF (2007) Self-regulation and sexual restraint: dispositionally and temporarily poor selfregulatory abilities contribute to failures at restraining sexual behavior. Personal Soc Psychol Bull 33:173–186. https://doi.org/10.1177/014616720623472
Green W, Zhou S (2013) An international examination of assurance practices on carbon emissions disclosures. Aust Account Rev 23:54–66
Hawley J (2015) Carbon risks and investment implications. Insight 360. Retrieved from: https://www.insight360.io/carbon-risk-implications/
International Energy Agency (2016) World energy outlook 2016 sees broad transformations in the global energy landscape. Retrieved from: http://www.iea.org/newsroom/news/2016/november/world-energy-outlook-2016.html
Jones S, Belkaoui A (2009) Financial accounting theory. Cengage Learning Australia
Ketola T (1997) A map of Neverland: the role of policy in strategic environmental management. Bus Strateg Environ 6(1):18–33
Martinov-Bennie N, Hoffman R (2012) Greenhouse gas and energy audits under the newly legislated Australian audit determination: perceptions of initial impact. Aust Account Rev 22:195–207
McKenna B (2016) Team trump. The globe and mail. Retrieved from: http://www.theglobeandmail.com/news/world/donald-trumps-cabinet-picks-reflect-republicans-partys-conservativewing/article33306218/
Otgaar H, Alberts H, Cuppens L (2012) How cognitive resources alter our perception of the past: ego depletion enhances the susceptibility to suggestion. Appl Cogn Psychol 26(1):159–163
Pawłowski A (2007) How many dimensions does sustainable development have? Sustain Dev 16(2):81–90
Pomare C (2015) A corporate social responsibility and sustainable development: The case of Chile. In: Vajpeyi D, Oberoi K (eds) Corporate social responsibility and sustainable development in emerging economies. Lexington
Pomare C (2018a) Sustainable Development Goals (SDGs) and entrepreneurship: Opportunities and challenges for enterprises contributing to the SDGs. In: Apostolopoulos N, Al-Dajani H, Holt D, Jones P, Newbery R (eds), Contemporary issues in entrepreneurship research, Emerald Series
Pomare C (2018b) Responsible managers and responsible management education. In: Christopher E (ed) Meeting expectations in management education social and environmental pressures on managerial behavior. Palgrave Macmillan, Springer
Pomare C (2018c) Responsible investing and environmental economics. In: Dhiman S, Marques J (eds) Handbook of engaged sustainability. Meteor, Springer
Pomare C (2018d) Socially responsible investing. Continuing education course and presentation at the 2018 Annual Conference of the Canadian. Institute of Financial Planning, Continuing Education for Certified Financial Planners (CFP), Halifax, Canada.
Pomare C, Lont D, Griffin P (In process) The market relevance of Greenhouse Gas Emission disclosures by Canadian firms. Working paper. Mount Allison University, Canada
Pomare C, Lont DH (In process a) Transition to a sustainable economy: Accounting for societal and organizational domains of sustainability. Working paper. Mount Allison University, Canada
Pomare C, Lont DH (In process b) Environmental policy and legislation: An economic perspective. In: Walker T, Sprung N, Barabanov S (eds) Environmental policy and legislation: An economic perspective. Wiley Blackwell.
Ratnatunga J, Jones S, Balachandran KR (2011) The valuation and reporting of organizational capability in carbon emissions management. Account Horiz 25(1):127–147
Santiteerakul S, Sekhari A, Bouras A, Sopadang A (2015) Sustainability performance measurement framework for supply chain management. Int J Prod Dev 20(3):221–238
Seuring SA, Koplin J, Behrens T, Schneidewind U (2003) Sustainability assessment in the German detergent industry: from stakeholder involvement to sustainability indicators. Sustain Dev 11(4):199–212
Simnett R (2012) Assurance of sustainability reports. Revision of ISAE 3000 and associated research opportunities. Sustain Account Manag Policy J 3:89–98
Simnett R (2014) Assurance of environmental, social and sustainability information. In: Hay D, Knechel R, Willekens M (eds) The Routledge companion to auditing, Routledge, pp 325–337
Simnett R, Huggins AL (2015) Integrated reporting and assurance: where can research add value? Sustain Account Manag Policy J 6:29–53
Simnett R, Nugent M, Huggins AL (2009a) Developing an international assurance standard on greenhouse gas statements. Account Horiz 23(4):347–363
Simnett R, Vanstraelen A, Chua WF (2009b) Assurance on sustainability reports: an international comparison. Account Rev 84(3):937–967
Stafford-Smith M, Griggs D, Gaffney O (2017) Integration: the key to implementing the sustainable development goals. Sustain Sci 12(6):11–23
Stanley M (2015) The investors guide to climate change. Morgan Stanley & Co LLC. Retrieved from: https://www.morganstanley.com/articles/the-investor-s-guide-to-climate-change
United Nations (2017a) Sustainable Development Goals. | UN DESA | United Nations Department of Economic and Social Affairs. (n.d.). Retrieved from: http://www.un.org/sustainabledevelopment/sustainable-development-goals/
United Nations (2017b) World’s population increasingly urban with more than half living in urban areas | UN DESA | United Nations Department of Economic and Social Affairs. (n.d.). Retrieved from: http://www.world-urbanization-prospects-2014.html
Velte P, Stawinoga M (2017) Empirical research on corporate social responsibility assurance (CSRA): a literature review. J Bus Econ 87(8):1017–1066
Wichaisri S, Sopadang A (2018) Trends and future directions in sustainable development. Sustain Dev 26(1):1–17
World Economic Prospects (2016) Economic Outlook, 40:1–33
Wouters J, Bijlmakers S, Hachez N, Lievens M, Marx A (2013) Global monitoring and accountability frameworks for sustainability and democratic legitimacy: a bottom-up approach. Innov Eur J Soc Sci Res 26(3):197–200
Acknowledgments
I would like to thank the Canadian Chartered Professional Accountant (CPA) and the Canadian Academic Accounting Association (CAAA) for their joint financial support through a Financial Accounting Research Grant. I would also like to thank the Marjorie Young Bell Faculty Fellowship for financial support.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Section Editor information
Rights and permissions
Copyright information
© 2019 Springer Nature Switzerland AG
About this entry
Cite this entry
Pomare, C. (2019). Accountability Frameworks for Partnership Toward Sustainability. In: Leal Filho, W., Azul, A., Brandli, L., Özuyar, P., Wall, T. (eds) Partnerships for the Goals. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-71067-9_5-1
Download citation
DOI: https://doi.org/10.1007/978-3-319-71067-9_5-1
Received:
Accepted:
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-71067-9
Online ISBN: 978-3-319-71067-9
eBook Packages: Springer Reference Earth and Environm. ScienceReference Module Physical and Materials ScienceReference Module Earth and Environmental Sciences