Environmental Accounting For The Sustainable Corporation

Author : Daniel Blake Rubenstein
Publisher : Praeger
Page : 234 pages
File Size : 42,7 Mb
Release : 1994-07-21
Category : Business & Economics
ISBN : UCSD:31822018707067

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Environmental Accounting for the Sustainable Corporation by Daniel Blake Rubenstein Pdf

Corporations must decide how much to invest in the natural capital (e.g. air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists. Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating fuller costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.

Author : Stefan Schaltegger,Martin Bennett,Roger Burritt
Publisher : Springer Science & Business Media
Page : 704 pages
File Size : 45,5 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 : Stefan Schaltegger,Roger Burritt,Holger Petersen
Publisher : Routledge
Page : 384 pages
File Size : 50,9 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351281430

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An Introduction to Corporate Environmental Management by Stefan Schaltegger,Roger Burritt,Holger Petersen Pdf

This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come.

Author : Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 500 pages
File Size : 40,9 Mb
Release : 2008-10-10
Category : Business & Economics
ISBN : 9781402089138

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Environmental Management Accounting for Cleaner Production by Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch Pdf

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production – reduced costs and fewer environmental impacts through the reduced use of materials – environmental management accounting (EMA) is a necessary information management tool. Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.

Author : Anthony Hopwood,Jeffrey Unerman
Publisher : Taylor & Francis
Page : 278 pages
File Size : 43,6 Mb
Release : 2010-09-23
Category : Business & Economics
ISBN : 9781136532849

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Accounting for Sustainability by Anthony 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; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability

Author : Gunnar Rimmel
Publisher : Routledge
Page : 223 pages
File Size : 50,6 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 : Roger L. Burritt,Stefan Schaltegger,Martin Bennett,Tuula Pohjola,Maria Csutora
Publisher : Springer Science & Business Media
Page : 388 pages
File Size : 47,7 Mb
Release : 2011-05-19
Category : Science
ISBN : 9789400713901

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Environmental Management Accounting and Supply Chain Management by Roger L. Burritt,Stefan Schaltegger,Martin Bennett,Tuula Pohjola,Maria Csutora Pdf

This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.

Author : Delphine Gibassier,Jeffrey Unerman
Publisher : Routledge
Page : 528 pages
File Size : 44,7 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.

Author : Ki-Hoon Lee,Stefan Schaltegger
Publisher : Springer
Page : 305 pages
File Size : 55,9 Mb
Release : 2018-01-30
Category : Business & Economics
ISBN : 9783319708997

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Accounting for Sustainability: Asia Pacific Perspectives by Ki-Hoon Lee,Stefan Schaltegger Pdf

This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

Author : Adrian Henriques,Julie Richardson
Publisher : Earthscan
Page : 207 pages
File Size : 53,8 Mb
Release : 2013
Category : Business & Economics
ISBN : 9781849773348

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The Triple Bottom Line by Adrian Henriques,Julie Richardson Pdf

The concept of the 'triple bottom line' (TBL) - the idea that business activity can simultaneously deliver financial, social and environmental benefits - was introduced in the early 1990s. A decade on, The Triple Bottom Line: Does it All Add Up? brings together the world's leading experts on corporate responsibility to assess the implications, benefits and limitations of the TBL. This collection provides a review of what has already been achieved in stimulating change in corporate culture and bringing businesses to an appreciation of the importance and benefits of corporate social responsibility (CSR) and good environmental performance. It further explores the conceptual and practical limits of the metaphor of the TBL and sets out what can be achieved through regulation and legislation, presenting detailed professional procedures for environmental accounting and management and social auditing. The contributors' wealth of experience and insight provides a vivid picture of how much attention is now being focused by businesses on delivering more than just financial targets, and they clearly outline the necessary steps for successfully continuing along this trajectory.

Author : Somnath Debnath
Publisher : Sage Publications Pvt. Limited
Page : 424 pages
File Size : 40,6 Mb
Release : 2019-07-15
Category : Electronic
ISBN : 9353882087

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Environmental Accounting, Sustainability and Accountability by Somnath Debnath Pdf

This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.

Author : Stefan Schaltegger,Roger Burritt
Publisher : Routledge
Page : 462 pages
File Size : 53,5 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351282512

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Contemporary Environmental Accounting by Stefan Schaltegger,Roger Burritt Pdf

Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.A solutions manual is available on request with the purchase of this book.

Author : Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Publisher : Springer
Page : 400 pages
File Size : 53,8 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 : Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Publisher : Routledge
Page : 544 pages
File Size : 47,9 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 : Anonim
Publisher : Routledge
Page : 382 pages
File Size : 40,5 Mb
Release : 2014
Category : Electronic
ISBN : 9781136714016

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Sustainability Accounting and Accountability by Anonim Pdf