change research based in accounting and accountability, and to introduce the papers that compose this AAAJ special issue … collection of independent and inter-disciplinary contributions to accounting for climate change. Through additional accounting … greenhouse gas (GHG) footprints and emissions behaviour. Findings – The research shows that accounting for carbon and other GHG …

characteristics of the pension’s components/plans, the compatibility with the pension plans described by the international accounting … standards, accounting treatments, etc. Therefore, this paper presents aspects regarding: the role of the public component of the … pension system and its place within pension plans, potential risks and how they are assumed, the accounting of how pension …

practiced. Due to the trade-off between short-term wealth enhancing effects of maize production and lacking sustainability we … the economic and ecological sustainability of land use in the long run through the promotion of economically attractive … Nachhaltigkeit plädieren wir für einen zweigleisigen Politikansatz. Dieser umfasst (1) Maßnahmen, die die kurzfristige Rentabilität …

medium-sized companies (SMEs) of different branches, the SAFE - Sustainability Assessment For Enterprises instrument has been … implementation of sustainability in the com-pany is to be supported.In a clear procedure the companies determine independently the …

Within the EU research project SVAPPAS, a method of sustainability measurement based on principles of financial markets …, will be tested wrt sustainability issues in agriculture, and further developed. This analysis is oriented to farm level … dimensions and issues of sustainability. …