Accounting for Sustainability: Asia Pacific Perspectives (Eco-Efficiency in Industry and Science Book 33)

This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region. Front Matter ....Pages i-xx Asia Pacific Perspectives on Accounting for Sustainability: An Introduction (Ki-Hoon Lee, Stefan Schaltegger)....Pages 1-8 Front Matter ....Pages 9-9 Cultural Relevance in Environmental and Sustainability Management Accounting (EMA) in the Asia-Pacific Region: A Link Between Cultural Values and Accounting Values Towards EMA Values (Ki-Hoon Lee, David M. Herold)....Pages 11-37 Country Readiness in Adopting Integrated Reporting: A Diamond Theory Approach from an Asian Pacific Economy (A. D. Nuwan Gunarathne, Samanthi Senaratne)....Pages 39-66 Corporate Values and Corporate Social Responsibility Communication Strategies in a Small Economy (Rashid Ameer, Radiah Othman)....Pages 67-100 Front Matter ....Pages 101-101 Managing Eco-efficiency Development for Sustainability: An Investigation of Top Carbon Polluters in Australia (Wei Qian, Amanpreet Kaur, Stefan Schaltegger)....Pages 103-124 The Role of Business Collaboration on Sustainable Performance: Evidence from Indonesia (Riana Sitawati, Lanita Winata)....Pages 125-149 Final Ecosystem Services for Corporate Metrics and Performance (Charles Rhodes, John Finisdore, Anthony Dvarskas, Joël Houdet, Joel Corona, Simone Maynard)....Pages 151-187 Front Matter ....Pages 189-189 Cost Behavior of Environmental Protection and Social Contribution Activities: Korean Evidence (Keun-Hyo Yook, Il-Woon Kim)....Pages 191-208 Application of MFCA with LEAN to Improve Pajama Production Process: A Case Study of Confederate International Co., Ltd (Wichai Chattinnawat, Warangkana Suriya, Parichat Jindapanpisan)....Pages 209-235 Is Japanese Material Flow Cost Accounting Useful To Vietnam? A Case Study of a Vietnamese Seafood Processing Company (Den Thi Thu Nguyen)....Pages 237-258 Front Matter ....Pages 259-259 The Functional Differentiation Between the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) in the Sphere of Sustainability Reporting (Kensuke Ogata, Sadako Inoue, Atsuki Ueda, Hiroyuki Yagi)....Pages 261-279 Determinants of Voluntary Environmental Reporting by New Zealand Regional Councils (Radiah Othman, Nirmala Nath, Fawzi Laswad)....Pages 281-301 Back Matter ....Pages 303-305