«Accounting for Sustainability |Guidance for Higher Education Institutions»

Disponível aqui.

O estudo é de 2003 mas, a nosso ver,  ganha-se em voltar a ele. De facto:

«The purpose of this publication is to provide an introduction to techniques that enable non-financial (ie environmental and social) considerations to be integrated into traditional financial accounts. Trials of techniques for integrating environmental considerations into traditional accounts have been under way for some years. Methods for broadening these techniques to include social and other non-financial considerations is at an early stage. Sustainability accounting embraces social, economic and environmental dimensions, and strives to address all three dimensions at the same time. Achieving sustainable development means progressing all the dimensions together. Recognising the pioneering nature of this work, and in accordance with the statement of recommended practice (SORP) for higher education, this guide explores the latest thinking about sustainability resource flows, assets and liabilities and offers guidance on implementing sustainability accounting in higher education».