LEADER 02898oam 2200445 450 001 9910794447303321 005 20230126222018.0 010 $a1-78973-929-2 035 $a(CKB)4100000011702906 035 $a(MiAaPQ)EBC6449900 035 $a(EXLCZ)994100000011702906 100 $a20210609d2021 uy 0 101 0 $aeng 135 $aurcn#---||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aGeneration impact $einternational perspectives on impact accounting /$feditors, Adam Richards, Jeremy Nicholls 210 1$aBingley, UK :$cEmerald Publishing Limited,$d[2021] 210 4$dİ2021 215 $a1 online resource (xxvii, 282 pages) $cillustrations, map 311 1 $a1-78973-930-6 320 $aIncludes bibliographical references and index. 330 $aMistrust in big business and major politicians, coupled with recent scandals in international development, grew from a blatant lack of accountability between decision-makers and recipients. Remedies seem to lie within the UN Sustainable Development Goals, the rise of social entrepreneurship, and the demand for responsible practices, all key drivers for social, rather than merely financial, returns on investments. Yet accounting for such returns remains scattershot and unevenly implemented. With contributions from world-leading scholars and practitioners, Generation Impact brings together lessons from both developed and developing economies, shares current best practice and suggests future trends in impact accounting. The book analyses social and environmental capital protocols, the international convergence in impact investing, organisational management and capacity-building and best practice in assurance and training, and offers reflections on policy directions. Through its case-studies it provides insights into a growing global community of practitioners, academics, impact investors, policy-makers and organisations of all kinds working to cement the central importance of accounting for social value. For its unique blend of scholarly research and boots-on-the-ground insights, Generation Impact is a must-read for development scholars and students interested in social and environmental accounting, practitioners, senior managers, and executives concerned with organisational practice and its real impact on wider social and economic development. 606 $aSocial accounting 606 $aEnvironmental auditing 606 $aEnvironmental economics 615 0$aSocial accounting. 615 0$aEnvironmental auditing. 615 0$aEnvironmental economics. 676 $a304.2 702 $aRichards$b Adam 702 $aNicholls$b Jeremy 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910794447303321 996 $aGeneration impact$93673483 997 $aUNINA