Accounting Sustainable Development: International Advancements at Macro and Micro Level

Edoardo Pizzoli

• Publisher: Bentham Science Publishers
• Year: 2026
• Topic: Economics
• eBook ISBN:
  9798898813574
• Subtopic: Statistics for Business & Economics
• Index: Economics

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.

Table of contents

• Table of Content
• Welcome
• Title
• BENTHAM SCIENCE PUBLISHERS LTD.
• FOREWORD
• PREFACE
• APPRECIATION BY THE SOCIÉTÉ LUXEMBOURGEOISE DE STATISTIQUE (SLS)
• ACKNOWLEDGEMENTS
• INTRODUCTION
• List of Contributors
• PART I: Present and Future of the Accounting Systems for Sustainable Development
• The Revision Process of National Accounts at the EU and UN Level
• Measuring Sustainable Development for Business: The EU'S Experience in Taxonomy and Non-Financial Reporting
• PART II: Developments in the Sub-Systems of the National-Regional Accounts and the Related Satellite Accounts for Sustainable Development Policy Purposes
• The Central Framework of National Accounts and the Satellite Accounts in A Systemic Approach to Organize Statistical Data
• Natural Capital in National and Regional Accounts: The Example of India
• Non-Profit Sector Accounting in the Italian Official Statistics
• An Integrated Framework for Monetary Environmental Accounts: A Pilot Study on Italy
• Modernization of the Economic Accounts for Agriculture in the EU
• Public Sector and Government Accounts
• PART III: Economic Sustainability Issues for Policy Makers: National Accounts Applications
• Output and GDP in National Accounts: Possible Dis-Aggregations and Reclassifications to Estimate Un-Observed and Neglected Areas of the Economy Relevant for Sustainability
• Public Spending, Multinational De-Localization and Income Redistribution: The Budget Trap for Policymakers Toward Sustainable Development Policies
• The Green Economy: A Possible Technological Option to Deal with Economic Un-Sustainability
• REFERENCES
• WEBSITES