Sustainability management accounting includes:
I. Budgeting and forecasting
II. Assurance services
III. Implementing and monitoring internal controls

Question

Quizplus · Accepted Answer

Sustainability management accounting includes budgeting and forecasting as well as implementing and monitoring internal controls to ensure that sustainability practices are being effectively managed within the organization. While assurance services may be useful in evaluating the organization's sustainability performance, they are not explicitly included in sustainability management accounting. Therefore, options A and B are incorrect. Option D is too broad and inclusive, as it implies that any management accounting function could be considered a part of sustainability management accounting.

Sustainability Management Accounting Includes