Environmental Accounting In Theory And Practice
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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.
Environmental Accounting In Theory And Practice
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Author : K. Uno
language : en
Publisher: Springer Science & Business Media
Release Date : 1998-01-31
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 1998-01-31 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.
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.
Sustainability Accounting And Reporting
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Author : Stefan Schaltegger
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-09-14
Sustainability Accounting And Reporting written by Stefan Schaltegger 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 2006-09-14 with Law categories.
This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev- opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting. For the last five years EMAN, the environmental and sustainability - counting network, has developed from a small, dedicated group of European academics to a full-fledged international network with strong links to cor- rate accounting and reporting practitioners, international organizations and regulators. The network provides a platform for the exchange of ideas and the sharing of experiences with environmental and sustainability accounting and reporting. “EMAN Global” (www.eman-global.net) serves as an - brella organisation of the regional sections in the Asia Pacific (EMAN-AP), Europe (EMAN-EU), Americas (EMAN-AM) and Africa (EMAN-AF). Based on the success of the annual conferences of the European and Asia Pacific sections the American and African groups are planning their first workshops. The regional sections of EMAN have their own independent work agendas but are linked with each other through the steering committee of EMAN GLOBAL and by participating in other regional conferences, fora and workshops.
Environmental Accounting And Ethical Practices An Empirical Study Of Selected Business Enterprises In Goa
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Author : Dr shetkarsudeshsatyavan, Dr. Anthony rodrigues
language : en
Publisher: Archers & Elevators Publishing House
Release Date :
Environmental Accounting And Ethical Practices An Empirical Study Of Selected Business Enterprises In Goa written by Dr shetkarsudeshsatyavan, Dr. Anthony rodrigues and has been published by Archers & Elevators Publishing House this book supported file pdf, txt, epub, kindle and other format this book has been release on with Antiques & Collectibles 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 Management Accounting For Cleaner Production
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Author : Stefan Schaltegger
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-10-10
Environmental Management Accounting For Cleaner Production written by Stefan Schaltegger 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 2008-10-10 with Business & Economics categories.
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.
Natural Resource Accounting And Economic Development
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Author : Charles Perrings
language : en
Publisher: Edward Elgar Publishing
Release Date : 2003
Natural Resource Accounting And Economic Development written by Charles Perrings and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
In this important book some of the world's leading scholars in environmental economics explore the theoretical and empirical problems to be solved if policymakers are to develop accounts to capture the sustainability of economic development. The development indicators that have been used over the last half century and more, GDP and GNP, fail to record the change in the value of a nation's natural or environmental capital. The contributions to this volume consider why this is so, and what is required of genuine sustainability measures. They include both theoretical papers on the identification of sustainability measures in optimising and non-optimising economies, and empirical applications of the theory of green accounting to different sectors in developing countries. The extensive introduction surveys the state-of-the-art on natural resource accounting for economic development. The book makes a substantial contribution to the development of an important field of environmental economics. It should be read by all environment and development economists, and policymakers with a particular interest in natural resource accounting, sustainability and development.
Contemporary Environmental Accounting
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Author : Stefan Schaltegger
language : en
Publisher: Routledge
Release Date : 2000-10
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 2000-10 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.