Introduction to Sustainability Accounting

The video discusses the importance of the triple bottom line in business, focusing on people, planet, and profit. It highlights how sustainability can enhance financial performance, citing the Dow Jones Sustainability Index. The shift from tangible to intangible assets in companies like Facebook and Apple is explored, emphasizing the risks and opportunities from social and environmental perspectives. Stakeholder expectations for comprehensive reporting are addressed, leading to the development of international standards by organizations like the IRRC.

How has the perception of sustainability changed in organizations?

What is the concept of the triple bottom line in business?

What are some intangible assets that contribute to a company's market capitalization?

What role do stakeholders play in assessing a company's performance?

What changes are being made to how companies report their performance?