Lessons Learned from Environmental Accounting PDF Download

Author: Joy E. Hecht
Publisher: IUCN
ISBN: 9780967060514
Category : Environmental auditing
Languages : en
Pages : 52

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Book Description
Environmental accounting - the modification of the national income accounts to take into consideration the economic role of the environment - has grown in importance over the past ten years. However, many countries have not yet implemented such accounts, and there is much controversy about whether and how to do so. This paper aims to shed light on this situation through nine country case studies: Norway, The Netherlands, Sweden, France, Canada, The Philippines, Namibia, Germany, and the United States.

Author: Jan Bebbington
Publisher: Routledge
ISBN: 0429620950
Category : Business & Economics
Languages : en
Pages : 544

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Book Description
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: K. Uno
Publisher: Springer Science & Business Media
ISBN: 9401714339
Category : Business & Economics
Languages : en
Pages : 451

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Book Description
Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.

Author: Joy E. Hecht
Publisher: Turtleback
ISBN: 9780613923453
Category :
Languages : en
Pages :

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Book Description
"Environmental accounting" - the modification of national income accounts to take into consideration the economic role of the environment - has grown in importance over the past ten years. However many countries have not yet implemented such accounts, and there is much controversy about whether and how to do so. This paper aims to shed light on the situation through nine country case studies: Norway, The Netherlands, Sweden, France, Canada, The Philippines, Namibia, Germany, and the United States.

Author:
Publisher:
ISBN:
Category : Biotic communities
Languages : en
Pages : 0

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Book Description

Author: Joy Hecht
Publisher: Routledge
ISBN: 1136525637
Category : Law
Languages : en
Pages : 274

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Book Description
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: National Research Council
Publisher: National Academies Press
ISBN: 0309173388
Category : Political Science
Languages : en
Pages : 262

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Book Description
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: Barry Dalal-Clayton
Publisher: Routledge
ISBN: 113648390X
Category : Political Science
Languages : en
Pages : 853

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Book Description
Sustainability Appraisal is a sourcebook of the state-of-the-art of this rapidly emerging and diversifying area. It draws on a wealth of international experiences and approaches to illustrate the status and scope of Sustainability Appraisal/Assessment (SA) This comprehensive guide highlights how SA can be used to analyse and integrate the key environmental, social and economic pillars of sustainability into decision-making at all levels, from policy to project to investment, by government, business and industry, or international organizations. Distilling both published and unpublished materials, and with contributions from a range of leading experts, organizations and agencies, this book will be of significant value to professionals everywhere who are in need of a solid, reference guide to what constitutes SA practice and, more importantly, how and when it can be applied.

Author: Howard T. Odum
Publisher: John Wiley & Sons, Incorporated
ISBN:
Category : Nature
Languages : en
Pages : 394

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Book Description
In this important new work, Howard T. Odum, widely acknowledged as the father of systems ecology, lucidly explains his concept of emergy, a measure of real wealth that provides a rational, science-based method of evaluating commodities, services, and environmental goods. Using specific real-world examples, Dr. Odum clearly demonstrates the revolutionary role of emergy in environmental management and policy making. Environmental Accounting: Emergy and Environmental Decision Making offers environmental professionals—policymakers, managers, ecologists, planners, developers, and activists—a systematic approach to environmental and economic valuation that will eliminate much of the rancor and adversarial decision making that often plagues environmental issues. Specifically, this book: Describes the theoretical basis, calculation procedures, and applications of emergy Introduces the concept of "transformity," the ratio of emergy (work put into a product) and energy (value received from the product) Provides formulas for emergy calculations, procedures for making an emergy evaluation table, and parameters for updating evaluations Demonstrates the use of emergy to evaluate environments, minerals, waters, primary energy sources, economic developments, and international trade Compares the emergy approach to environmental evaluation with others Environmental Accounting: Emergy and Environmental Decision Making will help environmental decision makers and the society they serve maximize economic vitality with less trial and error, innovate with fewer failures, and adapt to change more rapidly. It provides the tools they need to arrive at the best policies in resource management, economics, and the environment. Balancing the economy and the environment— from the father of systems ecology Increasing economic dependence on diminishing natural resources has sparked a highly charged debate over the use and fate of the world environment. Environmental Accounting: Emergy and Environmental Decision Making presents a unique method of environmental management based on maximizing real wealth, the whole economy, and the public benefit. Renowned ecologist Howard T. Odum introduces the concept of emergy to provide a rational alternative to the tug-of-war over the world's most vital assets. Emergy measures the energy put into making a product and is the cornerstone of Odum's revolutionary text. This timely and important book offers key insights into: Determining the real value of a product or service Transformity, or the relationship between emergy (input) and energy (output) Stored wealth, available energy, and the final product Balancing economic and environmental needs Environmental Accounting: Emergy and Environmental Decision Making will help economists, ecologists, policymakers, and planners make more responsible, informed decisions to sustain economic and environmental development.

Author: Stefan Schaltegger
Publisher: Routledge
ISBN: 1351282506
Category : Business & Economics
Languages : en
Pages : 464

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Book Description
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.