Skip to main content

Accountability Frameworks for Partnership Toward Sustainability

  • Living reference work entry
  • First Online:
Partnerships for the Goals

Part of the book series: Encyclopedia of the UN Sustainable Development Goals ((ENUNSDG))

  • 398 Accesses

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Institutional subscriptions

References

  • Banker RD, Byzalov D (2014) Asymmetric cost behavior. J Manag Acc Res: Fall. 2014 26(2):43–79

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • Brundtland G (1987) Our common future: report of the 1987 world commission on environment and development. Oxford University Press, Oxford

    Google Scholar 

  • 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

    Article  Google Scholar 

  • Dasgupta P (2008) Discounting climate change. J Risk Uncertain 37:141–169

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • Green W, Zhou S (2013) An international examination of assurance practices on carbon emissions disclosures. Aust Account Rev 23:54–66

    Article  Google Scholar 

  • 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

    Google Scholar 

  • Ketola T (1997) A map of Neverland: the role of policy in strategic environmental management. Bus Strateg Environ 6(1):18–33

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • PawÅ‚owski A (2007) How many dimensions does sustainable development have? Sustain Dev 16(2):81–90

    Article  Google Scholar 

  • 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

    Google Scholar 

  • 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

    Google Scholar 

  • 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

    Google Scholar 

  • Pomare C (2018c) Responsible investing and environmental economics. In: Dhiman S, Marques J (eds) Handbook of engaged sustainability. Meteor, Springer

    Google Scholar 

  • 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.

    Google Scholar 

  • 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

    Google Scholar 

  • 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

    Google Scholar 

  • 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.

    Google Scholar 

  • Ratnatunga J, Jones S, Balachandran KR (2011) The valuation and reporting of organizational capability in carbon emissions management. Account Horiz 25(1):127–147

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • Simnett R (2012) Assurance of sustainability reports. Revision of ISAE 3000 and associated research opportunities. Sustain Account Manag Policy J 3:89–98

    Article  Google Scholar 

  • 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

    Google Scholar 

  • Simnett R, Huggins AL (2015) Integrated reporting and assurance: where can research add value? Sustain Account Manag Policy J 6:29–53

    Article  Google Scholar 

  • Simnett R, Nugent M, Huggins AL (2009a) Developing an international assurance standard on greenhouse gas statements. Account Horiz 23(4):347–363

    Article  Google Scholar 

  • Simnett R, Vanstraelen A, Chua WF (2009b) Assurance on sustainability reports: an international comparison. Account Rev 84(3):937–967

    Article  Google Scholar 

  • Stafford-Smith M, Griggs D, Gaffney O (2017) Integration: the key to implementing the sustainable development goals. Sustain Sci 12(6):11–23

    Article  Google Scholar 

  • 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

    Article  Google Scholar 

  • Wichaisri S, Sopadang A (2018) Trends and future directions in sustainable development. Sustain Dev 26(1):1–17

    Article  Google Scholar 

  • World Economic Prospects (2016) Economic Outlook, 40:1–33

    Google Scholar 

  • 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

    Article  Google Scholar 

Download references

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

Authors

Corresponding author

Correspondence to Carol Pomare .

Editor information

Editors and Affiliations

Section Editor information

Rights and permissions

Reprints and permissions

Copyright information

© 2019 Springer Nature Switzerland AG

About this entry

Check for updates. Verify currency and authenticity via CrossMark

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

Publish with us

Policies and ethics