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Author: Joy E. Hecht Publisher: IUCN ISBN: 9780967060514 Category : Environmental auditing Languages : en Pages : 52
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: Joy E. Hecht Publisher: IUCN ISBN: 9780967060514 Category : Environmental auditing Languages : en Pages : 52
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
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
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 :
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: Joy Hecht Publisher: Routledge ISBN: 1136525637 Category : Law Languages : en Pages : 274
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: Barry Dalal-Clayton Publisher: Routledge ISBN: 113648390X Category : Political Science Languages : en Pages : 853
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: Stefan Schaltegger Publisher: Routledge ISBN: 1351282506 Category : Business & Economics Languages : en Pages : 464
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.
Author: Peter Bartelmus Publisher: Routledge ISBN: 1351770829 Category : Social Science Languages : en Pages : 402
Book Description
This title was first published in 2003. Our cherished economic indicators of income, product, consumption and capital fail in taking a long-term view of social progress. They do not account for environmental deterioration, which impairs the quality of life of present and future generations, and hence the sustainability of development. "Greening" the conventional national (and corporate) accounts introduces environmental impacts and costs into these accounts and balances. The result is a new compass for steering the economy towards sustainability, which may change not only our main measures of economic performance but also the basic tenets of environmental and resource policies. This book presents methodological advances and case studies of environmental accounting, and discusses their use in environmental management and policies. In their introduction, the editors provide a critical perspective of historical developments and current debates.
Author: Joy E. Hecht
Author: Joy E. Hecht
Author: Jan Bebbington
Author: K. Uno
Author: Joy E. Hecht
Author: 
Author: Joy Hecht
Author: New Partnerships Working Group
Author: Barry Dalal-Clayton
Author: Stefan Schaltegger
Author: Peter Bartelmus