Ecology Sustainable Development And Accounting

Author : Seleshi Sisaye
Publisher : Routledge
Page : 240 pages
File Size : 43,7 Mb
Release : 2015-08-11
Category : Business & Economics
ISBN : 9781135070540

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Ecology, Sustainable Development and Accounting by Seleshi Sisaye Pdf

Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.

Author : Stefan Schaltegger,Martin Bennett,Roger Burritt
Publisher : Springer Science & Business Media
Page : 704 pages
File Size : 52,9 Mb
Release : 2006-09-14
Category : Law
ISBN : 9781402049743

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Sustainability Accounting and Reporting by Stefan Schaltegger,Martin Bennett,Roger Burritt Pdf

This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Author : Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Publisher : Routledge
Page : 544 pages
File Size : 53,9 Mb
Release : 2021-03-30
Category : Business & Economics
ISBN : 9780429620959

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Routledge Handbook of Environmental Accounting by Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson Pdf

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Author : Anthony G. Hopwood,Jeffrey Unerman
Publisher : Earthscan
Page : 286 pages
File Size : 40,8 Mb
Release : 2010
Category : Business & Economics
ISBN : 9781849776332

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Accounting for Sustainability by Anthony G. Hopwood,Jeffrey Unerman Pdf

If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance;

Author : Rob Gray,Jan Bebbington
Publisher : SAGE Publications Limited
Page : 388 pages
File Size : 49,6 Mb
Release : 2001
Category : Business & Economics
ISBN : CORNELL:31924089424190

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Accounting for the Environment by Rob Gray,Jan Bebbington Pdf

The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today. This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students, a firm base from which the advanc

Author : Mario Giampietro,Richard J. Aspinall,Jesus Ramos-Martin,Sandra G. F. Bukkens
Publisher : Routledge
Page : 271 pages
File Size : 50,6 Mb
Release : 2014-05-30
Category : Business & Economics
ISBN : 9781317962083

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Resource Accounting for Sustainability Assessment by Mario Giampietro,Richard J. Aspinall,Jesus Ramos-Martin,Sandra G. F. Bukkens Pdf

The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.

Author : Gunnar Rimmel
Publisher : Routledge
Page : 223 pages
File Size : 52,8 Mb
Release : 2020-08-31
Category : Business & Economics
ISBN : 9781000171853

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Accounting for Sustainability by Gunnar Rimmel Pdf

This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.

Author : Joy E Hecht
Publisher : Taylor & Francis
Page : 273 pages
File Size : 45,8 Mb
Release : 2012-05-04
Category : Law
ISBN : 9781136525643

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National Environmental Accounting by Joy E Hecht Pdf

This book presents national environmental, or 'green' accounting as it has developed in Europe and other parts of the world. It introduces the most recent methods developed through the United Nations Statistical Department and other international organizations, but bridges the gap between the superficial treatment of environmental accounting in economics textbooks and environmental literature, on the one hand, and the highly technical manuals of international organizations, on the other. Joy Hecht begins with a history and introduction to national income accounting. The first part of her book explains how the environmental accounts build on the structure of the 1993 System of National Accounts. She then shows the UN approach to accounting applied to pollution, recycling, and the management of natural resources such as forests, minerals, and fisheries. The third section discusses how the accounts approach green GDP and other macroeconomic indicators. The book concludes by going beyond the UN structures to discuss other adjusted macroeconomic measures and how accounting data can be used to build them. National Environmental Accounting is a non-technical introduction to an increasingly important field. It is a must-read for anyone interested in how environmental accounts can help society move towards greater sustainability.

Author : Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Publisher : Springer
Page : 400 pages
File Size : 49,5 Mb
Release : 2017-04-05
Category : Business & Economics
ISBN : 9783319509181

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Environmental Accounting and Reporting by Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva Pdf

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Author : Judy Brown,Peter Soderbaum,Malgorzata Dereniowska
Publisher : Taylor & Francis
Page : 181 pages
File Size : 46,7 Mb
Release : 2017-05-18
Category : Business & Economics
ISBN : 9781351798020

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Positional Analysis for Sustainable Development by Judy Brown,Peter Soderbaum,Malgorzata Dereniowska Pdf

Climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems at local, national and global levels represent a challenge for economics as a social science. Mainstream neoclassical economics may be able to contribute to a more sustainable society but it has also played a dominant role in a period where problems have been aggravated. A pluralist and democratic view of economics is therefore very much warranted. This book presents a multidimensional and ideologically more open view of economics: understanding economics in multidimensional terms is in accordance with the 17 sustainable development goals recognized by nations at the UN-level in 2015. Accordingly, approaches to decision making and accounting at the national- and business levels have to be reconsidered. Neoclassical Cost-Benefit Analysis (CBA) with focus on the monetary dimension and an assumed consensus about a specific market ideology to be applied is not compatible with democratic societies where citizen and actors in other roles normally differ with respect to ideological orientation. Environmental Impact Statements and Multi-Criteria methods are used to some extent to broaden approaches to decision-making. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. And since approaches to decision-making and to accounting are closely connected, a new theoretical perspective in economics similarly raises issues of how national and business accounting can be opened up to meet present demands among various actors in society. This perspective raises also numerous ethical questions at the science and policy interface that need to be properly addressed for sustainability decision making.

Author : Yusuf J. Ahmad,Salah El Serafy,Ernst Lutz
Publisher : Unknown
Page : 118 pages
File Size : 42,9 Mb
Release : 1989
Category : Political Science
ISBN : UCSD:31822015038144

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Environmental Accounting for Sustainable Development by Yusuf J. Ahmad,Salah El Serafy,Ernst Lutz Pdf

Author : OECD
Publisher : OECD Publishing
Page : 428 pages
File Size : 40,7 Mb
Release : 2004-07-07
Category : Electronic
ISBN : 9789264020139

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Measuring Sustainable Development Integrated Economic, Environmental and Social Frameworks by OECD Pdf

The papers in this conference proceedings address the various conceptual, measurement and statistical policy issues that arise when applying accounting frameworks to the concept of sustainable development.

Author : Wouter van Dieren
Publisher : Springer Science & Business Media
Page : 340 pages
File Size : 47,5 Mb
Release : 2012-12-06
Category : Science
ISBN : 9781461242468

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Taking Nature Into Account by Wouter van Dieren Pdf

Indicators used to direct ecomonic policy are based on a number of factors - none of which, however, acknowledge the degradation of natural resources. Continued deterioration of the environment is leading us closer to crisis, while policymakers and the public base their decisions on dangerously incomplete information. In Taking Nature into Account, a number of the world's leading experts state the ethical, historical, economic, and ecological arguments for including environmental factors when measuring fiscal health. Initiated by the Club of Rome (an international group of influential businesspeople, statesmen, and scientists), and written in cooperation with the World Wide Fund for Nature, the report reviews existing methodologies and makes recommendations for adjusting the way we think about and measure the economy.

Author : Satyajit Bose,Guo Dong,Anne Simpson
Publisher : Springer Nature
Page : 436 pages
File Size : 50,5 Mb
Release : 2019-10-16
Category : Business & Economics
ISBN : 9783030056247

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The Financial Ecosystem by Satyajit Bose,Guo Dong,Anne Simpson Pdf

Long term asset owners and managers, while seeking high risk-adjusted returns and efficiently allocating scarce financial capital to the highest value economic activities, have the essential and formidable role of ensuring the sustainability of return. But generally accepted financial accounting methods are ill-equipped to provide clear signals of the risks and opportunities created by scarce natural and human capital. Hence many investment managers in global financial markets, while performing due diligence on portfolio companies, examine metrics of non-financial performance, especially environmental, social and governance (ESG) indicators. Broken into three sections, this book outlines the rationale for and methods used in six areas where financial acumen has been harnessed to the goal of combining monetary return with long run sustainability. The first section offers an introduction to the role of finance in achieving sustainability, and includes an overview of the six areas—sustainable investing, impact investing, decentralized finance, conservation finance, and cleantech finance. The methods section of the book illustrates analytical tools and specialized data sources essential to those interested in increasing the level of social responsibility embedded in economic activity. The applications section describes and differentiates each of the six areas and their roles in advancing specific measures of sustainability.

Author : Delphine Gibassier,Jeffrey Unerman
Publisher : Routledge
Page : 528 pages
File Size : 55,6 Mb
Release : 2010-12-14
Category : Business & Economics
ISBN : 9781136714009

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Sustainability Accounting and Accountability by Delphine Gibassier,Jeffrey Unerman Pdf

This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.