At the heart of accounting is information; information not merely for its own sake but as the essential ingredient to effective decision making. This book of five case studies is the result of extensive online surveying of Australian companies during 2012 in collaboration with the International Federation of Accountants (IFAC) and The Prince’s Accounting for Sustainability Project. The case studies examined where, and if so how, sustainability issues were being incorporated into internal capital allocation decisions.
The focus in 2014 was been to gain, through case studies, a far greater depth of understanding of how sustainability is shaping management practice and decision making, and who is involved, with particular emphasis on the individual organisations’ operating and strategic contexts.