Environmental Accounting

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Environmental Accounting

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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10

Environmental Accounting written by Ecaterina Volosin and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10 with Business & Economics categories.

Seminar paper from the year 2008 in the subject Business economics - Miscellaneous, grade: 72% (1,5), University of Glamorgan (Business School), course: Issues in Management Accounting, 20 entries in the bibliography, language: English, abstract: As an issue, the environment has been growing in significance in the minds of the community and, more recently, in the minds of business. Everyone remembers the Exxon's Valdez disaster, Shell's run-ins with Greenpeace and Nike's sweatshop scandal. Whether or not these events represented true ecological or social disasters is hotly debated, but one thing is not - they all hit the major news outlets and were public relations nightmares. To avoid such nightmares, many companies are opting for transparency not only in their financial statements, but also in their nonfinancial information, such as reports on their environmental record, social responsibility and sustainability (McCrary, 2002). In this context the aim of this paper is to examine the nature of environmental accounting and to describe how companies are responding to pressures to keep accounting records of the impact that their productive processes have on the environment.

Environmental Management Accounting Informational And Institutional Developments

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Author : M.D. Bennett
language : en
Publisher: Springer Science & Business Media
Release Date : 2002-07-31

Environmental Management Accounting Informational And Institutional Developments written by M.D. Bennett and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-07-31 with Business & Economics categories.

Giving a comprehensive coverage of the state of the art, this text presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures.

Contemporary Environmental Accounting

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Author : Stefan Schaltegger
language : en
Publisher: Routledge
Release Date : 2017-09-08

Contemporary Environmental Accounting written by Stefan Schaltegger and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-08 with Business & Economics categories.

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.

The Green Bottom Line

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Author : Martin Bennett
language : en
Publisher: Routledge
Release Date : 2017-09-29

The Green Bottom Line written by Martin Bennett and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-29 with Business & Economics categories.

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.

Lessons Learned From Environmental Accounting

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Author : Joy E. Hecht
language : en
Publisher: IUCN
Release Date : 2000

Lessons Learned From Environmental Accounting written by Joy E. Hecht and has been published by IUCN this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.

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.

Environmental Management Accounting Purpose And Progress

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Author : M.D. Bennett
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

Environmental Management Accounting Purpose And Progress written by M.D. Bennett and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Technology & Engineering categories.

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.

Environmental Accounting And Reporting

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Author : Maria-Gabriella Baldarelli
language : en
Publisher: Springer
Release Date : 2017-04-05

Environmental Accounting And Reporting written by Maria-Gabriella Baldarelli and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-05 with Business & Economics categories.

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.

Environmental Accounting For Sustainable Development

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Author : Yusuf J. Ahmad
language : en
Publisher:
Release Date : 1989

Environmental Accounting For Sustainable Development written by Yusuf J. Ahmad and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Political Science categories.

Green Accounting

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Author : Peter Bartelmus
language : en
Publisher: Routledge
Release Date : 2018-01-12

Green Accounting written by Peter Bartelmus and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-12 with Social Science categories.

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.

Environmental Accounting In Theory And Practice

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Author : K. Uno
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-06-29

Environmental Accounting In Theory And Practice written by K. Uno and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.

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.