Accounting For The Environment
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Accounting For The Environment
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Author : Rob Gray
language : en
Publisher: SAGE Publications Limited
Release Date : 2001
Accounting For The Environment written by Rob Gray and has been published by SAGE Publications Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
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 advanc
Accounting For The Environment
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Author : Martin Freedman
language : en
Publisher: Emerald Group Publishing
Release Date : 2014-10-10
Accounting For The Environment written by Martin Freedman and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-10 with Business & Economics categories.
Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.
Accounting For The Environment
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Author : Rob Gray
language : en
Publisher: Markus Wiener Publishers
Release Date : 1993
Accounting For The Environment written by Rob Gray and has been published by Markus Wiener Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Accounting categories.
In the last five years accounting for the environment has taken an increasingly central role in shaping discussion within the international accounting profession. Environmental accounting is now seen as an essential element in any organization's environmental response. This book seeks to answer the question "What can/should accountants do in response to the developing environmental agenda?" It lays out the best accounting practice with regard to the environment world-wide, and provides ideas for experimentation and future development.
Toward Improved Accounting For The Environment
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Author : Ernst Lutz
language : en
Publisher: World Bank Publications
Release Date : 1993
Toward Improved Accounting For The Environment written by Ernst Lutz and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
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.
Routledge Handbook Of Environmental Accounting
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Author : Jan Bebbington
language : en
Publisher: Routledge
Release Date : 2021-03-30
Routledge Handbook Of Environmental Accounting written by Jan Bebbington and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-30 with Business & Economics categories.
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.
Accounting For The Environment
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Author : Rob Gray
language : en
Publisher:
Release Date : 1993
Accounting For The Environment written by Rob Gray and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.
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.
Environmental Management Accounting Informational And Institutional Developments
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Author : M.D. Bennett
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-12-30
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 2005-12-30 with Technology & Engineering categories.
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
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.
National Environmental Accounting
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Author : Joy E Hecht
language : en
Publisher: Taylor & Francis
Release Date : 2012-05-04
National Environmental Accounting written by Joy E Hecht and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-05-04 with Law categories.
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.