Toward Improved Accounting For The Environment

Author : Ernst Lutz
Publisher : World Bank Publications
Page : 352 pages
File Size : 52,5 Mb
Release : 1993
Category : Economic development
ISBN : UCSD:31822016807943

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Toward Improved Accounting for the Environment by Ernst Lutz Pdf

Accounting for wealth and income is important. Individuals as well as nations wish to measure their capital stock and in particular their sustainable income which they may consume without living beyond their means and drawing down their assets. There are various kinds of capital: man-made, natural/environmental, and various forms of social capital. Most national accounting in the past has focused on the man-made capital. To be able to properly maintain it, one needs to be aware of and compute a capital consumption (or depreciation) allowance. This allowance is subtracted from a nation's gross domestic product (GDP) to arrive at a nation's net domestic product (NDP). If one only considers man-made capital, the NDP so computed is sustainable in the sense that one can consume that amount while maintaining the capital stock intact, which forms the basis for future production and income. The author deals with the question of how to better account for natural capital in an integrated way within the usual economic accounting framework. He describes the progress that has been made in recent years in conceptualizing and operationalizing the proposed approaches and measures. The author has made an important contribution to this topic in collaboration with the United Nations Statistical Agency (UNSTAT). The publication's goal is to be able to measure environmentally sustainable income.

Author : Joy E Hecht
Publisher : Taylor & Francis
Page : 273 pages
File Size : 51,9 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 : Stefan Schaltegger,Roger Burritt
Publisher : Routledge
Page : 462 pages
File Size : 49,7 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 : Salah El Serafy
Publisher : Edward Elgar Publishing
Page : 401 pages
File Size : 42,5 Mb
Release : 2013-01-01
Category : Business & Economics
ISBN : 9781781007365

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Macroeconomics and the Environment by Salah El Serafy Pdf

'This is an important book. It not only serves as a valuable contribution to green accounting, it is a testament to Salah El Serafy's tireless efforts to reform the national income accounts in ways that would better reveal the sustainable product of nations and the value of development policies. No matter what differences the reader may have with some of the points made, there is no denying that the world would be a much improved place if the reforms suggested by El Serafy were implemented.' – Philip Lawn, Flinders University, Australia 'This book is a fabulous summary of Salah El Serafy's seminal contributions to "greening" national income accounts. If only we had employed the famous "El Serafy method" of investing depletion of non-renewable resources into renewable alternatives, the world would be in a much stronger and more sustainable place today. Hopefully it is not too late to take up this and El Serafy's many other recommendations for improving national income accounting.' – Robert Costanza, Portland State University, US Though scientists and environmentalists have long expressed concern over the rapid deterioration of the global environment, economists have largely failed to recognize the issue's relevance to their field. Salah El Serafy argues for an increased focus on the economic aspects of environmental degradation, calling for a fundamental shift in how economists measure and discuss national income. Through a combination of new material reflecting recent developments in the field and previously published essays that provide a history of green accounting, the author emphasizes the importance of considering natural resources as part of a nation's economic capital. Setting forth what has become known as the 'El Serafy Method', this fascinating and complex volume presents both the justification and the methodology for giving the environment a place in the global economic conversation. Students, professors, researchers and policymakers in the field of environmental and ecological economics will no doubt find much to appreciate in this thoughtful and comprehensive analysis of the intersection between economics and the environment.

Author : National Research Council,Division of Behavioral and Social Sciences and Education,Commission on Behavioral and Social Sciences and Education,Panel on Integrated Environmental and Economic Accounting
Publisher : National Academies Press
Page : 262 pages
File Size : 55,8 Mb
Release : 1999-06-28
Category : Political Science
ISBN : 9780309173384

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Nature's Numbers by National Research Council,Division of Behavioral and Social Sciences and Education,Commission on Behavioral and Social Sciences and Education,Panel on Integrated Environmental and Economic Accounting Pdf

In order to really see the forest, what's the best way to count the trees? Understanding how the economy interacts with the environment has important implications for policy, regulatory, and business decisions. How should our national economic accounts recognize the increasing interest in and importance of the environment? Nature's Numbers responds to concerns about how the United States should make these measurements. The book recommends how to incorporate environmental and other non-market measures into the nation's income and product accounts. The panel explores alternative approaches to environmental accounting, including those used in other countries, and addresses thorny issues such as how to measure the stocks of natural resources and how to value non-market activities and assets. Specific applications to subsoil minerals, forests, and clean air show how the general principles can be applied. The analysis and insights provided in this book will be of interest to economists, policymakers, environmental advocates, economics faculty, businesses based on natural resources, and managers concerned with the role of the environment in our economic affairs.

Author : Rob Gray,Jan Bebbington
Publisher : SAGE
Page : 360 pages
File Size : 44,6 Mb
Release : 2001-07-25
Category : Business & Economics
ISBN : 9781446222652

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Accounting for the Environment by Rob Gray,Jan Bebbington Pdf

`This book is a good comprehensive text and comes highly recommended to anyone currently involved in, looking to get involved in, or just interested in environmental management, environmental accounting and reporting' - Pacific Accounting Review This is 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 advanced student or researcher can explore research and more complex issues, and a useful guide for practitioners seeking to understand and implement environmental practice.

Author : Stefan Schaltegger,Martin Bennett,Roger L. Burritt,Christine M. Jasch
Publisher : Springer Science & Business Media
Page : 500 pages
File Size : 48,5 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 : Wouter van Dieren
Publisher : Springer Science & Business Media
Page : 340 pages
File Size : 44,8 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 : Martin Freedman,Bikki Jaggi
Publisher : Emerald Group Publishing
Page : 200 pages
File Size : 51,7 Mb
Release : 2014-10-10
Category : Business & Economics
ISBN : 9781781903049

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Accounting for the Environment by Martin Freedman,Bikki Jaggi Pdf

Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.

Author : United Nations. Division for Sustainable Development
Publisher : United Nations Publications
Page : 98 pages
File Size : 54,5 Mb
Release : 2000
Category : Environmental auditing
ISBN : UCSD:31822033121583

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Improving Governments' Role in the Promotion of Environmental Managerial Accounting by United Nations. Division for Sustainable Development Pdf

Recent years have seen increasing pressures and incentives for the adoption of cleaner production processes and pollution prevention measures by industry emerging from both inside and outside of commerce. Internally the driver is to reduce the producers costs associated with waste and compliance with regulations. Externally the corporate environmental performance is increasingly scrutinised by investors, regulatory bodies, and the public at large. Some enterprises are reviewing and changing their management procedures in order to measure more accurately the costs of environmental impacts and the benefit of environmental protection. With increasingly tough environmental protection policies come steadily increasing business costs. Conventional managerial accounting systems do not adequately identify these costs, thereby complicating or preventing actions to reduce them. Environmental managerial accounting (EMA) covers a variety of techniques for identifying and measuring the full range of environmental costs. While managerial accounting systems are traditionally viewed as matters internal to a business, the potential public benefits that can result from their widespread adoption by corporations provide an incentive for an active government role in promoting such systems. This report presents the considerations from a series of United Nations sponsored expert meetings on how governments might promote and advance EMA.

Author : Martin Bennett,Peter James
Publisher : Routledge
Page : 555 pages
File Size : 55,7 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351283304

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The Green Bottom Line by Martin Bennett,Peter James Pdf

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 : National Research Council,Division on Earth and Life Studies,Commission on Geosciences, Environment and Resources,Commission on Geosciences, Environment, and Resources
Publisher : National Academies Press
Page : 196 pages
File Size : 42,7 Mb
Release : 1994-02-01
Category : Science
ISBN : 9780309051439

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Assigning Economic Value to Natural Resources by National Research Council,Division on Earth and Life Studies,Commission on Geosciences, Environment and Resources,Commission on Geosciences, Environment, and Resources Pdf

There has been a lot of discussion among policymakers, particularly within the Clinton Administration, about how to make U.S. economic indicators, such as GNP, more accurately reflect the state of the environment. This book explores the major issues and controversies involved in incorporating natural resources and the environment into economic accounts. The first section of the volume, based largely on a three-day workshop of experts in the field, explains the possibilities and pitfalls in so-called "green" accounting. This is followed by a selection of nine individually authored papers, including one by Nobel prize winner Robert Solow, that probe scientific aspects of this issues in greater depth.

Author : Charles Perrings,Jeffrey R. Vincent
Publisher : Edward Elgar Publishing
Page : 294 pages
File Size : 46,6 Mb
Release : 2003
Category : Business & Economics
ISBN : STANFORD:36105026618707

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Natural Resource Accounting and Economic Development by Charles Perrings,Jeffrey R. Vincent Pdf

In this important book some of the world's leading scholars in environmental economics explore the theoretical and empirical problems to be solved if policymakers are to develop accounts to capture the sustainability of economic development. The development indicators that have been used over the last half century and more, GDP and GNP, fail to record the change in the value of a nation's natural or environmental capital. The contributions to this volume consider why this is so, and what is required of genuine sustainability measures. They include both theoretical papers on the identification of sustainability measures in optimising and non-optimising economies, and empirical applications of the theory of green accounting to different sectors in developing countries. The extensive introduction surveys the state-of-the-art on natural resource accounting for economic development. The book makes a substantial contribution to the development of an important field of environmental economics. It should be read by all environment and development economists, and policymakers with a particular interest in natural resource accounting, sustainability and development.

Author : Anonim
Publisher : Unknown
Page : 194 pages
File Size : 55,8 Mb
Release : 1994
Category : Commercial statistics
ISBN : MINN:30000003704164

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Survey of Current Business by Anonim Pdf

Author : Gérard Buttoud
Publisher : Editions Quae
Page : 402 pages
File Size : 49,6 Mb
Release : 1998
Category : Forests and forestry
ISBN : 2738006566

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Accounting and Managerial Economics for an Environmentally-friendly Forestry by Gérard Buttoud Pdf