Sandhu, Harpinder (2022) How an accounting tool can help us move beyond environment, social, and governance reporting (ESG) to action. LSE Business Review (10 Oct 2022). Blog Entry.
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Abstract
Environment, social, and governance reporting (ESG) has failed to produce a reduction in the negative impacts of business activity. Companies produce reports, but reporting has become a goal in itself—not addressing the issues. Harpinder Sandhu writes that for the goal to shift to “action for sustainable development”, companies must incorporate the true cost accounting (TCA) tool, which includes a dollar value of all negative impacts in the balance sheet.
| Item Type: | Online resource (Blog Entry) |
|---|---|
| Additional Information: | © 2022 The Author |
| Divisions: | LSE |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting |
| Date Deposited: | 06 Dec 2022 14:27 |
| Last Modified: | 14 Sep 2024 03:45 |
| URI: | http://eprints.lse.ac.uk/id/eprint/117546 |
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