Environmental Accounting In Theory And Practice


Environmental Accounting In Theory And Practice
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Environmental Accounting In Theory And Practice


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 And Reporting


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.



Natural Resource Accounting And Economic Development


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


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.



Routledge Handbook Of Environmental Accounting


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.



The Green Bottom Line


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.



Sustainability Accounting And Reporting


Sustainability Accounting And Reporting
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Author : Stefan Schaltegger
language : en
Publisher: Springer Science & Business Media
Release Date : 2006-10-30

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 2006-10-30 with Law categories.


This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.



Sustainability Accounting And Accountability


Sustainability Accounting And Accountability
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Author : Jan Bebbington
language : en
Publisher: Routledge
Release Date : 2014-06-05

Sustainability Accounting And Accountability 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 2014-06-05 with Business & Economics categories.


The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.



Environmental Accounting For The Sustainable Corporation


Environmental Accounting For The Sustainable Corporation
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Author : Daniel Blake Rubenstein
language : en
Publisher: Praeger
Release Date : 1994-07-21

Environmental Accounting For The Sustainable Corporation written by Daniel Blake Rubenstein and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-07-21 with Business & Economics categories.


Corporations must decide how much to invest in the natural capital (e.g. air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists. Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating fuller costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.



Contemporary Environmental Accounting


Contemporary Environmental Accounting
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Author : Alok Kumar Pramanik
language : en
Publisher: Kanishka Publishers
Release Date : 2008

Contemporary Environmental Accounting written by Alok Kumar Pramanik and has been published by Kanishka Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Environmental auditing categories.