Environmental Accounting for the Sustainable Corporation PDF Download

Author: Daniel Blake Rubenstein
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 234

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Book Description
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
Publisher: Springer Science & Business Media
ISBN: 1402049749
Category : Law
Languages : en
Pages : 704

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Book Description
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: Mark W. McElroy
Publisher: Routledge
ISBN: 1136329617
Category : Business & Economics
Languages : en
Pages : 258

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Book Description
Businesses around the world are increasingly turning to an exciting new branch of management known as corporate sustainability management (CSM) to help them better understand and manage their non-financial performance. Indeed, what we are witnessing is nothing less than the birth of a new management function. The main pillar of CSM is the Triple Bottom Line (TBL), which has been successful as an organizing principle but a disappointment in practice. This is largely due to the absence of 'sustainability context' in related measurement, management and reporting efforts, when for example the monitoring of a company's use of freshwater resources fails to take into account the size of related supplies. This book is the first to introduce a systematic means of including context in sustainability management and doing effective CSM. After making the case for why context matters, the book explains how to do context-based CSM by providing a stepwise, cyclical blueprint for how to practice it in any organization. This includes a template for context-based metrics compatible with the Global Reporting Initiative (GRI), as well as specific examples of metrics for each of the triple bottom lines. Practical examples of best practices are presented throughout, while simultaneously addressing key issues, such as how organizations can measure performance against context-based standards when consensus for such standards does not yet exist. Appendices include tools for developing and applying context-based metrics, as well as case studies taken from the practice of context-based CSM at two companies in the United States. This guide is the essential tool for business and organizational leaders in all sectors committed to improving their sustainability performance, with a particular emphasis on measurement, management and reporting.

Author: Somnath Debnath
Publisher: Sage Publications Pvt. Limited
ISBN: 9789353882082
Category :
Languages : en
Pages : 424

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

Author: Caraiani, Chira?a
Publisher: IGI Global
ISBN: 1466687215
Category : Business & Economics
Languages : en
Pages : 398

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Book Description
In today’s society, environmental concerns are at the forefront of entrepreneurial decision-making and planning. With increased attention on an organization’s environmental impact, researchers and business leaders strive to provide the best methodologies and strategies for effective environmental reporting and accountability. Green Accounting Initiatives and Strategies for Sustainable Development presents the latest scholarly research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities. This publication is an essential reference source for academicians, researchers, advanced level students, and professionals interested in designing business models and financial plans with consideration for environmental and social liabilities. This publication features timely, research based chapters on economic, social, and environmental policies including, but not limited to, green performance measurement, triple bottom line reporting, sustainable societies, environmental protection, and risk and adaptive management.

Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
ISBN: 1402089139
Category : Business & Economics
Languages : en
Pages : 500

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Book Description
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: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412

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Book Description
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: Sigrun M. Wagner
Publisher: Routledge
ISBN: 1351803158
Category : Business & Economics
Languages : en
Pages : 448

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Book Description
Environmental sustainability is increasingly important to organisations, whether for regulatory, financial or ethical reasons. Business and Environmental Sustainability looks at the environmental aspect of sustainability for all organisations pursuing competitive advantage. The book provides theoretical foundations from science, economics, policy and strategy, introduces three environmental challenges (climate change, pollution and waste) and looks at how corporate functions can address these. This textbook provides a thorough foundation by introducing readers to the science, reasoning and theory behind environmental sustainability and then delves into how these ideas translate into principles and business models for organisations to use. Next, it covers environmental challenges from climate change, pollution and waste, and then goes on to examine the different corporate functions (from supply chain management to human resources) to illustrate how environmental sustainability is managed and put into practice in organisations. Finally, a set of integrative case studies draws everything together and enables the reader to apply various analytical tools, with the aim of understanding how companies can not only reduce their environmental footprint but can positively contribute to environmental sustainability. Written by an award-winning lecturer, Business and Environmental Sustainability boasts a wealth of pedagogical features, including examples from a range of industries and countries, plus a companion website with slides, quiz questions and instructor material. This will be a valuable text for students of business, management and environmental sustainability and will also be suitable for broader courses on corporate responsibility and sustainability across environmental studies, political science and engineering.

Author: Charl Villiers
Publisher: Routledge
ISBN: 1351608851
Category : Business & Economics
Languages : en
Pages : 185

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Book Description
Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Author: Stewart Jones
Publisher: Emerald Group Publishing
ISBN: 1780520204
Category : Business & Economics
Languages : en
Pages : 296

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Book Description
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.