Environmental Costs And Liabilities
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Environmental Costs And Liabilities
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Author : Canadian Institute of Chartered Accountants
language : en
Publisher:
Release Date : 1993
Environmental Costs And Liabilities written by Canadian Institute of Chartered Accountants and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
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.
Corporate Considerations For Nature The Motivation Behind Environmental Accounting
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Author : Annette Becker
language : en
Publisher: GRIN Verlag
Release Date : 2013-11-06
Corporate Considerations For Nature The Motivation Behind Environmental Accounting written by Annette Becker and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-06 with Philosophy categories.
Seminar paper from the year 2013 in the subject Philosophy - Miscellaneous, grade: 1,7, University of Bayreuth (Insititut für Philosophie), course: Advanced Arguments in Business Ethics, language: English, abstract: The tendency to show environmental commitment in economic sciences has been growing during the last decades. Terms like green, ecological or environmental economics have been promoted, most famously in the first green wave, when the book “The Limits to Growth” in 1972 and the Brundtland Report “Our Common Future” in 1987, and more recently, when the Stern Review on the Economics of Climate Change in 2006 and the Fifth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC) in 2013, were published. But how come the business world started to care about the environment in the past, without any comprehensive standard forcing them to do so legally on a national or global level? It has been felt that the financial accounting framework was not adequate to provide the information required by various internal and external stakeholders on environmental costs and liabilities, and steps taken by companies to mitigate global warming (Idowu et al. 2013, p. 1035). The endeavour was that the complete costs incurred by an enterprise including external, environmental costs like consumption of non-renewable resources, damages to the environment and degradation of nature, ought to be considered. These external costs, which are also called externalities or societal costs, are caused by the impact of organizational activities, products and services on natural environmental resources and society, but for which the organization doesn’t bear any financial liability. In other words, “external costs result from corporate activities but are not internalized through regulations and prices. The boundaries of these costs are not static.” (ibid. p. 1035).
Environmental Accounting And Reporting
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Author : Shuchi Pahuja
language : en
Publisher:
Release Date : 2009
Environmental Accounting And Reporting written by Shuchi Pahuja and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
The last two decades have witnessed an increasing global concern for the harmful long-term impact of industrial activities on the environment and, subsequently, on the financial performance of a company and the economic growth of a country. This has led to a growing demand from various stakeholders for the measurement of a company's environmental activities and impacts, and subsequent public disclosure of this information. As a result, a new area of accounting has emerged: environmental accounting. Environmental accounting at the corporate level deals with the identification, measurement, recognition, and disclosure of environmental costs, liabilities, and contingencies in the financial records of a company for the benefit of various internal and external stakeholders. This book provides a broad introduction, covering environmental accounting, environmental reporting, and environmental auditing, as these are interrelated and form a very important part of a company's comprehensive environmental management system. The book also assesses the need for a separate regulatory framework to specifically address these issues.
Environmental Management Accounting Procedures And Principles
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Author :
language : en
Publisher:
Release Date : 2001
Environmental Management Accounting Procedures And Principles written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
The Expert Working Group on Improving Government's Role in the Promotion of Environmental Management Accounting (EMA), was formed when it was realised that although a number of governments were interested in promoting EMA, there was little communication between the agencies involved. This, the first publication of the Working Group, presents the terminology and techniques used by its members. It aims to establish a common understanding of the basic concepts of EMA and provide a set of principles and procedures to guide those interested in its application.
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 Accounting And Reporting
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Author : Alok Kumar Pramanik
language : en
Publisher: Deep and Deep Publications
Release Date : 2002
Environmental Accounting And Reporting written by Alok Kumar Pramanik and has been published by Deep and Deep Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Environmental auditing categories.
This book covers almost all the aspects of Environmental Accounting and Reporting system prevailing in India and abroad. The book deals with Environmental Accounting and Reporting Environmental Auditing for Effective Corporate Management Environmental Accounting and Audit.
Study On Environmental Reporting By Companies
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Author : Kathryn Jones
language : en
Publisher:
Release Date : 2000
Study On Environmental Reporting By Companies written by Kathryn Jones and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.
Economics And Liability For Environmental Problems
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Author : Kathleen Segerson
language : en
Publisher: Routledge
Release Date : 2018-01-12
Economics And Liability For Environmental Problems written by Kathleen Segerson 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 Business & Economics categories.
This title was first published in 2002. This convenient reference brings together notable contributions examining all aspects of the liability for environmental accidents. Articles included in the Part I of this volume examine the role of liability as a policy instrument, and provide detailed examinations of the incentive effects created by the imposition of liability, ie. Bankruptcy, litigation costs, delegation of responsibility and insurance. Those in Part II study specific environmental issues such as hazardous waste disposal and oil spills. The International Library of Environmental Economics and Policy explores the influence of economics on the development of environmental and natural resource policy. In a series of twenty five volumes, the most significant journal essays in key areas of the contemporary environmental and resource policy are collected. This convenient reference brings together the notable contributions examining all aspects of the liability for environmental accidents.
Advances In Environmental Accounting And Management
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Author : Martin Freedman
language : en
Publisher: JAI Press Incorporated
Release Date : 2000-12-20
Advances In Environmental Accounting And Management written by Martin Freedman and has been published by JAI Press Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-12-20 with Business & Economics categories.
Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility. Researchers and practitioners are encouraged to submit papers on any social and environmental issue, based on theoretical and empirical research, conceptual arguments and descriptive models. Coverage includes, but is not limited to the following issues: Environmental accounting including, for instance, issues related to the measurement and valuation of environmental costs and liabilities. Accountability for environmental issues such as climate change, water scarcity and biodiversity. Social/Environmental/Sustainability disclosures, reporting and assurance. Environmental management and control systems. Social and ethical investing.
