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Author : Kal Wagenheim
Publisher :
ISBN 13 : 9781558760769
Total Pages : 338 pages
Book Rating : 4.7/5 (67 download)
Download or read book The Puerto Ricans written by Kal Wagenheim and published by . This book was released on 1994 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jan Bebbington
Publisher : Routledge
ISBN 13 : 0429620950
Total Pages : 544 pages
Book Rating : 4.4/5 (296 download)
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Maria-Gabriella Baldarelli
Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 400 pages
Book Rating : 4.3/5 (195 download)
Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Rob Gray
Publisher : SAGE Publications Limited
ISBN 13 :
Total Pages : 388 pages
Book Rating : 4.E/5 ( download)
Download or read book Accounting for the Environment written by Rob Gray and published by SAGE Publications Limited. This book was released on 2001 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: `This book is a good comprehensive text and comes highly recommended to anyone currently involved in, looking to get involved in, or just interested in environmental management, environmental accounting and reporting′ - Pacific Accounting Review This is 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 advanced student or researcher can explore research and more complex issues, and a useful guide for practitioners seeking to understand and implement environmental practice.
Author : M.D. Bennett
Publisher : Springer Science & Business Media
ISBN 13 : 0306480220
Total Pages : 437 pages
Book Rating : 4.3/5 (64 download)
Download or read book Environmental Management Accounting: Informational and Institutional Developments written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2005-12-30 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Howard T. Odum
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 394 pages
Book Rating : 4.:/5 (319 download)
Download or read book Environmental Accounting written by Howard T. Odum and published by John Wiley & Sons. This book was released on 1996 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this important new work, Howard T. Odum, widely acknowledged as the father of systems ecology, lucidly explains his concept of emergy, a measure of real wealth that provides a rational, science-based method of evaluating commodities, services, and environmental goods. Using specific real-world examples, Dr. Odum clearly demonstrates the revolutionary role of emergy in environmental management and policy making. Environmental Accounting: Emergy and Environmental Decision Making offers environmental professionals—policymakers, managers, ecologists, planners, developers, and activists—a systematic approach to environmental and economic valuation that will eliminate much of the rancor and adversarial decision making that often plagues environmental issues. Specifically, this book: Describes the theoretical basis, calculation procedures, and applications of emergy Introduces the concept of "transformity," the ratio of emergy (work put into a product) and energy (value received from the product) Provides formulas for emergy calculations, procedures for making an emergy evaluation table, and parameters for updating evaluations Demonstrates the use of emergy to evaluate environments, minerals, waters, primary energy sources, economic developments, and international trade Compares the emergy approach to environmental evaluation with others Environmental Accounting: Emergy and Environmental Decision Making will help environmental decision makers and the society they serve maximize economic vitality with less trial and error, innovate with fewer failures, and adapt to change more rapidly. It provides the tools they need to arrive at the best policies in resource management, economics, and the environment. Balancing the economy and the environment— from the father of systems ecology Increasing economic dependence on diminishing natural resources has sparked a highly charged debate over the use and fate of the world environment. Environmental Accounting: Emergy and Environmental Decision Making presents a unique method of environmental management based on maximizing real wealth, the whole economy, and the public benefit. Renowned ecologist Howard T. Odum introduces the concept of emergy to provide a rational alternative to the tug-of-war over the world's most vital assets. Emergy measures the energy put into making a product and is the cornerstone of Odum's revolutionary text. This timely and important book offers key insights into: Determining the real value of a product or service Transformity, or the relationship between emergy (input) and energy (output) Stored wealth, available energy, and the final product Balancing economic and environmental needs Environmental Accounting: Emergy and Environmental Decision Making will help economists, ecologists, policymakers, and planners make more responsible, informed decisions to sustain economic and environmental development.
Author : K. Uno
Publisher : Springer Science & Business Media
ISBN 13 : 9401714339
Total Pages : 451 pages
Book Rating : 4.4/5 (17 download)
Download or read book Environmental Accounting in Theory and Practice written by K. Uno and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Rob H. Gray
Publisher :
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Greening of Accountancy written by Rob H. Gray and published by . This book was released on 1990 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ernst Lutz
Publisher : World Bank Publications
ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.:/5 (318 download)
Download or read book Toward Improved Accounting for the Environment written by Ernst Lutz and published by World Bank Publications. This book was released on 1993 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Joy E Hecht
Publisher : Routledge
ISBN 13 : 1136525637
Total Pages : 274 pages
Book Rating : 4.1/5 (365 download)
Download or read book National Environmental Accounting written by Joy E Hecht and published by Routledge. This book was released on 2012-05-04 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Roger L. Burritt
Publisher : Springer Science & Business Media
ISBN 13 : 9400713908
Total Pages : 378 pages
Book Rating : 4.4/5 (7 download)
Download or read book Environmental Management Accounting and Supply Chain Management written by Roger L. Burritt and published by Springer Science & Business Media. This book was released on 2011-05-19 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
Author : Somnath Debnath
Publisher : Sage Publications Pvt. Limited
ISBN 13 : 9789353882082
Total Pages : 424 pages
Book Rating : 4.8/5 (82 download)
Download or read book Environmental Accounting, Sustainability and Accountability written by Somnath Debnath and published by Sage Publications Pvt. Limited. This book was released on 2019-07-15 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.
Author : Rob Gray
Publisher : Markus Wiener Publishers
ISBN 13 :
Total Pages : 376 pages
Book Rating : 4.4/5 (91 download)
Download or read book Accounting for the Environment written by Rob Gray and published by Markus Wiener Publishers. This book was released on 1993 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Rupert Howes
Publisher : CIMA Publishing
ISBN 13 : 9781859715376
Total Pages : 0 pages
Book Rating : 4.7/5 (153 download)
Download or read book Environmental Cost Accounting written by Rupert Howes and published by CIMA Publishing. This book was released on 2002-12-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental Cost Accounting provides an introduction to the dynamic subject of corporate environmental accounting. It outlines the business case and rationale for engaging in environmental accounting. It also illustrates how leading UK companies are already adding value and reducing risk through the use of innovative environmental accounting techniques and methodologies. The second part of the book presents an environmental accounting tool kit which focuses on external cost accounting. The methodology detailed in this section provides a tool to estimate the environmental sustainability of a company's activities and operations. The methodology presented has been developed by the sustainable development organisation Forum for the Future, a UK registered charity, with support from the Chartered Institute of Management Accountants (CIMA).
Author : Kuishuang Feng
Publisher : Routledge
ISBN 13 : 1317577272
Total Pages : 186 pages
Book Rating : 4.3/5 (175 download)
Download or read book Local Consumption and Global Environmental Impacts written by Kuishuang Feng and published by Routledge. This book was released on 2019-08-13 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how local consumption, particularly in urban areas, is increasingly met by global supply chains. These supply chains often extend over large geographical distances and have greater global environmental impacts, contributing to pollution, climate change, water scarcity, and deforestation. As consumption is increasingly met by globalized supply chains, causing social, economic, and environmental impacts elsewhere, consumption decisions can unknowingly contribute and reinforce global inequality and exploitation. To account for the impacts of consumption and distribution of wealth we need to analyze global supply and value chains. In this volume, the authors provide an overview of key methods of analysis, including Multi-Regional Input-Output analysis and Life Cycle Assessment. Subsequent chapters connect local consumption to the global consequences of different environmental issues, such as water and land use and stress, greenhouse gases emissions, and other forms of air pollution. Each issue is addressed in an individual chapter, including case studies from China, U.S. and UK. The book will be key reading for students taking courses in environmental sciences, sustainability sciences, ecological economies, and geography.
Author : Stefan Schaltegger
Publisher : Routledge
ISBN 13 : 9781909493155
Total Pages : 462 pages
Book Rating : 4.4/5 (931 download)
Download or read book Contemporary Environmental Accounting written by Stefan Schaltegger and published by Routledge. This book was released on 2000-10 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author : Anthony Hopwood
Publisher : Taylor & Francis
ISBN 13 : 1136532846
Total Pages : 278 pages
Book Rating : 4.1/5 (365 download)
Download or read book Accounting for Sustainability written by Anthony Hopwood and published by Taylor & Francis. This book was released on 2010-09-23 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability
