The paper presents a new extension to the Social Accounting Matrix (SAM) in the assessment of land use, transport and utility infrastructure development options from the perspective of a UK region. A geographically detailed model is required to analyse spatially heterogeneous impacts of land...

The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and integrated reporting, used in relation to reporting for sustainable development, are defined. They are discussed in the context of different, partly conflicting, approaches to...

Sustainability report informs of social, economic, and environmental aspects of a public company. Non-financial report is used as a management accounting tool of rational and prudent corporate strategy. This type of reporting helps businesses to establish effective engagement with stakeholders....