The challenge associated with balancing the three perspectives of sustainability (the social, the environmental and the economic) is huge and accounting academics have played an important role developing tools, highlighting the business case for sustainable action and seeking to understand current practice. Despite the popularity and development of environmental, social and sustainability accounting in three decades, scholars note that there are still limited, lack of academic and practical investigation in environmental and social aspects of sustainability under global supply chain context (Lee and Schaltegger, 2018). In particular, we are seeking theoretical and practical approaches to address the roles and strategies of sustainability accounting to support business organizations to integrate business sustainability and corporate social responsibility (CSR) in a more sustainable manner. To improve our understanding and knowledge, it is important to understand the roles and use of sustainability accounting for companies operating globally.
We welcome papers that address any aspects of actual and/or potential strategy and use of sustainability accounting in advancing transparent global supply chain, corporate social responsibility and sustainability management research. There is a wide range of topics that could provide valuable explorations of these issues within developed and developing economies and across a range of organisational forms. New approaches, methodologies, empirical and analytical papers are welcomed for our conference.
Suggested topics include but not limited to:
- Challenges and opportunities for environmental and sustainability management accounting in global supply chain
- New approaches and innovations in sustainability accounting and its links to sustainability performance
- Supply chain audit and responsible sourcing
- Corporate social responsibility and Innovations in Sustainability Management Accounting
- Economic impact of environmental and social sustainability management
- Sustainability strategy and Sustainability accounting practice
- Involvement of accounting profession in sustainability accounting and management
- Development of accounting, reporting or assurance aspects of regulations such as the Californian Transparency in Supply Chains Act 2010; UK. Modern Slavery Act 2015; French Corporate Duty of Vigilance law 2017; the Netherlands Child Labour Due Diligence Act 2017; and proposed Australian Global Supply Chains Reporting requirements 2017
- Occupational health and safety standards and its link with accounting and reporting (e.g., ISO 45001)
- The accounting and management aspects of contracting and sub-contracting and how these link to social sustainability in global supply chain
- Business cases for CSR and Sustainability Management in emerging economy
For a more detailed background to the topic of Global supply chain, corporate social responsibility and sustainability management – Strategies and the use of Sustainability Accounting, see Lee, K-H and Schaltegger, S. (2018) Accounting for Sustainability: Asia Pacific Perspectives, Springer (DOI: 10.1007/978-3-319-70899-7).