Whichever is the case (and the truth is likely to lie somewhere between these two positions), the use of sustainability accounting and accountability techniques has increased in recent years. An understanding of the basis of these techniques and the ability to critically evaluate them is important because of the central role of accounting in the management and accountability of organizations. As a result, forms of accounting and reporting will affect our ability, at a societal level, to pursue sustainable development. Furthermore, the sustainable development agenda is likely to impact on how accounts are created and the ends to which they are used. This book attempts to sketch the terrain on which these interrelationships are and will be played out. It sets out to provide an explanation of the key issues