ABSTRACT

This chapter provides a brief overview of the book and discusses the likely future of the practice of and research on sustainability accounting and integrated reporting. Sustainability accounting includes reporting, the management control systems to support reporting and the assurance of external reporting. The rapid mainstreaming of sustainability issues, corporate social responsibility, and reporting on these matters has also reinvigorated research interest in these areas. These trends are bound to be maintained and a future where these matters are not seen as important can hardly be contemplated. A future where the integration of sustainability and social and environmental responsible action are taken for granted as prerequisites for any successful organization is a much more likely scenario.