Contents

#### **Preface XI**


Preface

world we will leave them.

dressed in different areas.

cant effects on income smoothing.

the third-generation sustainability indexes.

"We need to achieve more sustainable consumption and production patterns, to increasing‐ ly decouple environmental pressure from economic growth, to ensure sustainable manage‐ ment of natural resources, and to work together in partnership to reduce poverty. Within

We are more aware of the need to achieve sustainable development than ever before. One of the main factors to achieve the goal of sustainable development is sustainability assessment and reporting because it is not possible to take precautions without understanding the cur‐ rent situation. And also, undoubtedly, future generations have a right to know what kind of

This book brings together different perspectives on sustainability assessment and reporting. When you look at the chapters, you will understand that sustainability assessment and re‐ porting are addressing interdisciplinary and vast areas. It should be because sustainability assessment and reporting cover all aspects of social, economic and environmental factors. In this five-chapter book, you will see how sustainability assessment and reporting are ad‐

In the first chapter, Susana Santos presents a methodology that allows a better knowledge of the different aspects of the activity of a country, as well as carrying out experiments on its functioning. In this sense, the data of the flows associated with market transactions and transfers, measured by the national accounts of Portugal, are organized in a matrix form by applying the social accounting matrix (SAM)-based approach. The author concludes that the effects of increases in the households' income depend on its origin and the corresponding multiplier effects, which are in turn influenced by the structure of the use of this income. Lassaad Ben Mahjoub emphasizes the importance of sustainability accounting by focusing on the effect of sustainability reporting in earnings quality in Chapter 2. The author tries to explain the link between earnings quality and sustainability communication using the data of Saudi listed companies. Empirical results show that sustainability reporting has signifi‐

Jaime Fabián Cruz, Yolanda Mena and Vicente Rodríguez-Estévez review the methodolo‐ gies and difficulties for assessing the sustainability in farming systems in Chapter 3. They touch on the need to integrate a comprehensive assessment of ecological, economic and so‐ cial dimensions to achieve sustainable agriculture by comparing the first-, the second- and

Berglind Ásgeirsdóttir

Former Deputy Secretary-General of the OECD

societies, the luxuries of one generation are often the needs of the next."
