The economic accounting of natural resources assets, especially for water resources assets, is still in the exploratory stage in China. The contents and scope of water assets accounting need to be further improved. In order to explore the coordination between social and economic development and population, resources and environment, combined with the definition and attributes of assets in economics, accounting, statistics and management, this paper is based on the research about accounting of natural resources assets in recent years. The classification of water assets and its main accounting scope were put forward, and the intrinsic relationship between the concept of sustainable development and water accounting was systematically analyzed. The clear content of water assets is conducive to consolidating the construction of water assets accounting system, which can provide the theoretical basis for the decision makers to implement the sustainable development strategy, and to realize the rational allocation of water resources. It plays a catalytic role for the sustainable development of water resources and the protection of water ecological environment.

This paper examines the problems of promoting sustainable energy in sub-

This paper presents a review of causes of school dropout in BRICS countries – Brazil, Russia, India, China and South Africa. This review is apposite considering that previous literatures have not closely dwelt on such a comparative stance, but given that this group of countries have some economic interest in common, that also translates to social development, it is thus pertinent to review similarities in their school dropout factors. Insight from the literature indicates that school dropout in BRICS countries is an amalgam of closely related factors that culminate to learners dropping out of school. These factors include inter alia, poverty, disability, family configuration, orphan-hood, teenage pregnancy, drug abuse, lack of effective teaching method, poor academic performance, and child labour. The paper goes beyond the review and evaluates the relationship between school dropout, government education expenditure and poverty in South Africa. The result indicates that a combination of poverty and low government expenditure on education may aggravate school dropout. This thus suggests that government education expenditure should be formulated to effectively accommodate the rural poor communities

This research examined whether an improved participation of women in the board of directors has any relationship with sustainability disclosure. Accordingly, the objective of this research was to examine the relationship between the number of women on the board of directors and social investment disclosure and energy disclosure in the sample of companies. The paper used a quantitative approach and data were collected from the archives of sustainability reports of five companies that formed the sample. The panel-data regression analysis was used in data arrangement. Five sample of companies over five years produced a (5 x 5) panel resulting in 25 observations. Data was tested at an alpha of 0.05. Results from all the analysis showed a P value below the research alpha (P < 0,05) indicating a significant relationship. Therefore, findings from the panel-data regression analysis disclosed a positive relationship between the number of women on the board of directors and corporate disclosure on social investment and energy consumption. Further analysis also disclosed that women on the board of directors are related with the overall number of women employees in the company. The paper concludes that within the sample of companies, women on the board of directors may influence sustainability disclosure such as energy and social investment. Women on the board of directors might also assist the companies to achieve gender equity employment goals. The research recommends that given the unique social and environmental proclivity of women, the corporate should recruit more women in the boards to enhance accelerated corporate sustainability performance. Further research using expanded number of companies is recommended.

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This article attempts to depict a linkage between accounting education and sustainable development and how accounting education in South Africa may be fine-tuned to play an advocacy role toward sustainable development. The methodological approach is conceptually rooted in reviews coalesced with a suggested model of reform in accounting curricula. The article revisits the notion of sustainable development, and reviews the implication for and role of accounting education. Findings indicate that there is currently a gap between contemporary demand for social and environmental sustainability and the current stance of accounting education in South Africa. The article suggests how a first degree accounting curriculum in South Africa may be reformed in conformity with sustainable development ideology and highlights behavioural and ethical implications for accounting graduates. The suggested model contributes to the existing debate on sustainability and ethics in accounting and offers an agenda for further discussion and research.

This article presents a case study in a Nigerian firm of how waste costing can be applied to pollution prevention (P2) investment decisions. This case is informed by the priority accorded to P2 as a preferred alternative to end-of-pipe pollution control. It demonstrates that even in the absence of effective regulations in a developing country, cost accounting can spur P2 decisions by management through the system of waste cost allocation. The case used standard cost data from the Wonder Beauty Care Company and applied the activity-based costing (ABC) system to waste cost allocation using waste cost drivers, which yielded another genre of waste costs-waste-induced overhead. Subsequently, the waste-induced overhead was applied to P2 investment analysis. This analysis indicated that the P2 investment alternative that incorporates the waste-induced overhead produced a preferred alternative choice. The case further revealed that managers' knowledge of waste costs in a Nigerian firm may influence their P2 decisions. The case illustrates practically a possible dual advantage of an improved costing system for Nigerian firms-cost reduction and cleaner production.

This paper assesses the level of corporate sustainability disclosures in an environmentally-sensitive industry in Nigeria -the oil and gas industry. The paper aims to evaluate the extent of sustainability disclosure in the annual report's oil and gas industries. The study retrieves secondary data on sustainability disclosure for 10 years (2010 -2019) from eight oil and gas industries listed in the Nigerian stock exchange through a desktop approach and content analysis methodology. Content analysis of the sustainability disclosure is to identify items of sustainability disclosed in the annual reports. The paper assesses the extent of disclosure by adopting the global reporting initiative's scoring index. Findings from the analysis indicate a very lowlevel climate change and environmental pollution disclosure. Only 13.8% of the companies disclosed their impact on climate change and environmental pollution. On the contrary, all the companies revealed their community investment, which this paper regards as legitimizing smokescreen ecological pollution. The paper contributes to the literature by connecting the legitimacy theory to the decoying sustainability disclosure of oil and gas companies in Nigeria. In conclusion, the study recommends more stringent sustainability disclosure policies for the oil and gas to provide more information for environmental and climate change advocates and investors in censuring the companies, which might instill improved environmental compliance.