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Author : American Institute of Certified Public Accountants,Epstein, Marc J,Society of Management Accountants of Canada
Publisher : Unknown
Page : 51 pages
File Size : 49,8 Mb
Release : 1996
Category : Managerial accounting
ISBN : 1896207502
Author : Society of Management Accountants of Canada
Publisher : Mississauga, ON : CMA Canada
Page : 27 pages
File Size : 42,7 Mb
Release : 1999
Category : Electronic
ISBN : 1553020634
Author : Marc J. Epstein,American Institute of Certified Public Accountants,Society of Management Accountants of Canada,Australian Society of CPAs
Publisher : Unknown
Page : 27 pages
File Size : 45,8 Mb
Release : 2000
Category : Decision making
ISBN : 1553020642
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 52,9 Mb
Release : 1995
Category : Environmental auditing
ISBN : UIUC:30112104637670
Author : M.D. Bennett,J.J. Bouma,T.J. Wolters
Publisher : Springer Science & Business Media
Page : 296 pages
File Size : 51,9 Mb
Release : 2005-12-30
Category : Technology & Engineering
ISBN : 9780306480225
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
Author : Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 500 pages
File Size : 43,5 Mb
Release : 2008-10-10
Category : Business & Economics
ISBN : 9781402089138
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 : B. S. Sahay,Roger R. Stough,Amrik Sohal,Sonu Goyal
Publisher : Allied Publishers
Page : 802 pages
File Size : 42,7 Mb
Release : 2006
Category : Green marketing
ISBN : 8184241224
Proceedings of the Conference on Green Competitiveness for Sustainable Development, held at New Delhi during 27-28 October 2006.
Author : M.D. Bennett,P.M. Rikhardsson,S. Schaltegger
Publisher : Springer Science & Business Media
Page : 317 pages
File Size : 48,8 Mb
Release : 2012-12-06
Category : Technology & Engineering
ISBN : 9789401001977
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Author : Christian N. Madu
Publisher : Springer Science & Business Media
Page : 485 pages
File Size : 44,7 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9781461517276
Manufacturers are increasingly, under pressure from their major stakeholders to integrate environmental issues in the design and management of their products. These stakeholders include customer, regulators, employees, communities, and interest groups who have a common stake in protecting the earth from pollution and in limiting the exploitation of earth's limited natural resources. Manufacturers recognize that being environmentally responsible also offers competitive advantage to the firm. Hence the Handbook of Environmentally Conscious Manufacturing is written as a state-of-the-art reference to environmentally conscious manufacturing (ECM). The chapter authors were carefully selected. All the chapter authors have done extensive research and / or practice work in the field of ECM. The Handbook covers all the major topics in Environmentally Conscious Manufacturing. There are specific chapters to deal with sustainable manufacturing, recycling, eco-labelling, life cycle assessment, and ISO 14000 series of standards, as well as decision-making aspects of Environmentally Conscious Manufacturing. Decision-oriented topics on supply chain, decision models, quality initiative, environmental costing and decision support systems are also covered. The influence of ECM on marketing imperative is also covered. The Handbook is the most comprehensive treatment of Environmentally Conscious Manufacturing available to-date. It is the definitive, state-of-the-art reference to ECM and its applications to today's manufacturing firms.
Author : Martin Bennett,Peter James
Publisher : Routledge
Page : 432 pages
File Size : 40,7 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351283311
To date, both internal and external corporate environmental reporting and management systems have focused on physical input–output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies – such as Baxter, BT, Xerox, Zeneca and others – are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that – when these are properly considered – pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.
Author : Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Publisher : Springer
Page : 400 pages
File Size : 40,9 Mb
Release : 2017-04-05
Category : Business & Economics
ISBN : 9783319509181
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 : Daniel Blake Rubenstein
Publisher : Praeger
Page : 234 pages
File Size : 40,9 Mb
Release : 1994-07-21
Category : Business & Economics
ISBN : UCSD:31822018707067
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 : Alasdair Blair,David Hitchcock
Publisher : Routledge
Page : 237 pages
File Size : 54,8 Mb
Release : 2004-08-02
Category : Business & Economics
ISBN : 9781134619474
This text examines how businesses and the environment interact. It is ideal for students with no previous knowledge of business studies. It examines in depth the ways in which business, industry, the physical environment, environmentalism and social change have evolved alongside each other. The authors use boxed case-studies to highlight how business practice and the environment interact at levels from local to global, with examples from multinational companies, government bodies, national charities and local enterprise. The book also contains a large number of informative diagrams. The case studies include: * Shell Oil's environmental policy * railways and the industrial revolution * the British National Trust's business enterprises * Sainsbury's approach to organic foods * Australia's landcare scheme * changing trends in retailing * Brent Spar * big game hunting and conservation.
Author : Agarwal
Publisher : APH Publishing
Page : 408 pages
File Size : 40,6 Mb
Release : 2005
Category : Environmental management
ISBN : 8176488216
This book traces the heritage and hierarchy of environmental, organizational and institutional setup for managing distinguished and disguised problems. It displays the inter-relationships among the different aspects of environmental management and identifies new concepts which would indicate current and possible theoretical and practical postulations.
Author : Willy Legrand,Philip Sloan,Joseph S. Chen
Publisher : Routledge
Page : 503 pages
File Size : 46,5 Mb
Release : 2016-11-03
Category : Business & Economics
ISBN : 9781317426585
Sustainability in the Hospitality Industry, Third Edition, is the only book available to introduce students to economic, environmental and socially sustainable issues specifically facing the industry as well as exploring ideas, solutions and strategies of how to manage operations in a sustainable way. Since the second edition of this book, there have been many important developments in this field and this latest edition has been updated in the following ways: Updated content including sustainable food systems, hotel energy solutions, impacts of technology, water and food waste management, green hotel design, certification and ecolabelling systems and the evolving nature of corporate social responsibility strategies. New chapters exploring environmental accounting and the internalization of externalities as well as the management of accessibility in hospitality. Updated and new international case studies with reflective questions throughout to explore key issues and show real-life operational responses to sustainability within the hospitality industry. This accessible and comprehensive account of Sustainability in the Hospitality Industry is essential reading for all students and future managers in the hospitality industry.