Editor: Edoardo Pizzoli

Accounting Sustainable Development: International Advancements at Macro and Micro Level

eBook: US $29 Special Offer (PDF + Printed Copy): US $64
Printed Copy: US $49
Library License: US $116
ISBN: 979-8-89881-358-1 (Print)
ISBN: 979-8-89881-357-4 (Online)
Year of Publication: 2026
DOI: 10.2174/97988988135741260101

Introduction

Accounting Sustainable Development: International Advancements at Macro and Micro Level is a precise yet authoritative examination of how modern accounting systems have evolved to support sustainable development policymaking. The book draws on international experiences from the EU, UN, India, and other regions to explore the transformation of national accounts, satellite accounts, and environmental-economic frameworks to better capture sustainability, inclusion, and long-term economic resilience.

Across three integrated parts, the book moves from the present and future of accounting systems for sustainable development to detailed developments in national, regional, and satellite accounts and finally to policy-relevant applications of national accounts. Key topics include the revision of national accounts standards, SEEA and environmental accounting, EU taxonomy and non-financial reporting, natural capital accounting, nonprofit sector statistics, agricultural and public sector accounts, GDP reclassifications, public spending, income redistribution, and the role of green economy technologies. Through systemic frameworks, pilot studies, and policy-oriented analyses, the book demonstrates how accounting can inform evidence-based decisions aligned with sustainability goals.

Key Features

  • - Provides an integrated perspective on macro- and micro-level accounting frameworks with sustainability objectives.
  • - Explores international best practices from the EU, UN, India, and beyond.
  • - Covers environmental-economic, agricultural, public sector, and nonprofit sector accounting.
  • - Provides practical examples, pilot studies, and policy-oriented insights.
  • - Addresses emerging issues such as green economy strategies, non-financial reporting, and digitalisation of accounting systems.

Target Readership:

Researchers, academics, students and other professionals in accounting, finance and sustainable development.

Preface

This volume is one of the outcomes of an international conference on accounting and assessment in statistics (ICAAS), that took place in 2021 in Luxembourg and was led by the Luxembourg Statistics Society (SLS) in collaboration with several research, accounting and statistical institutions.

The main topic introduced and discussed in the volume concern current developments in this area of measurement, between research and real-world professional applications, in response to the demand for more quantitative information in order to meet the challenges of sustainability.

Several contributions and points of view of specialists in the field are reported in three sections: the present and future of the accounting system for sustainable development, specific focuses on growing accounting sub-systems and finally, some example of economic sustainability issues for policy makers.

We hope that this volume will contribute to the enhancement of research and applications of accounting systems that can support countries to rapidly reach a sustainable development path. In this attempt, the theoretical and practical applications presented by the contributors to this volume open up interesting prospects for further development of the accounting tools used to process and present numerical data.

Edoardo Pizzoli
Department of Finance
University of Luxembourg
Luxembourg, Luxembourg

Special Thanks

"Special thanks to Jang Schiltz (University of Luxembourg), Christophe Ley (SLS) and Dario Buono (Eurostat)".