Editorial: Managing and accounting for sustainable development across generations

Editorial: Managing and accounting for sustainable development across generation

Review: Time machines, ethics and sustainable development: accounting for intergenerational equity in public sector organisations

This review article explores the key challenges associated with effective intergenerational equity accounts in relation to the governance of public sector organisations and sustainable development transformations. These challenges include; defining generations, principles of equity, appropriate time horizons, and accounting for long-term future projections. Three different approaches to intergenerational equity accounting are evaluated using a framework based upon and extending the work of Piachaud et al., 2009 and an outline for future research is provided