CHAPTER 19Sustainability management accountingLEARNING OBJECTIVESAfter studying this chapter, you should be able to: 19.1 discuss how the concepts of sustainability and sustainability management apply to corporate practice 19.2 recognise why it is essential for management accountants to take an integrated thinking approach to sustainability 19.3 outline the scope and benefits resulting from sustainability management accounting practices 19.4 demonstrate an understanding of key sustainability management accounting tools 19.5 communicate the issues faced by managers when trying to implement sustainability change processes within their entities.IN BRIEF The relationship between management accounting control systems and organisational goals and culture is a key consideration for managers wishing to pursue sustainability management practices in their individual businesses. Sustainability management is a process undertaken by entities striving for a simultaneous improvement of their economic, environmental and social goals. Sustainability management accounting is the tool used by organisations to achieve their sustainability management goals. Sustainability management decision making is optimised when supported by management accounting tools that are aligned with sustainability management strategies.Ikifn A I AA V4 , Du 2Mttr41 , C2…019- M01- /i–e-cn tl (2 r z ;
