Corporate considerations for nature – the motivation behind environmental accounting

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Publisher : GRIN Verlag
ISBN 13 : 3656534756
Total Pages : 29 pages
Book Rating : 4.6/5 (565 download)

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Book Synopsis Corporate considerations for nature – the motivation behind environmental accounting by : Annette Becker

Download or read book Corporate considerations for nature – the motivation behind environmental accounting written by Annette Becker and published by GRIN Verlag. This book was released on 2013-11-06 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).

Corporate Considerations for Nature - the Motivation Behind Environmental Accounting

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Publisher :
ISBN 13 : 9783656537984
Total Pages : 28 pages
Book Rating : 4.5/5 (379 download)

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Book Synopsis Corporate Considerations for Nature - the Motivation Behind Environmental Accounting by : Annette Becker

Download or read book Corporate Considerations for Nature - the Motivation Behind Environmental Accounting written by Annette Becker and published by . This book was released on 2013-11 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2013 in the subject Philosophy - Miscellaneous, grade: 1,7, University of Bayreuth (Insititut fur Philosophie), course: Advanced Arguments in Business Ethics, language: English, comment: Hauptprufungsleistung im Rahmen eines Seminars des Masters "Philosophie &, amp, Economics," welches im SS 2013 stattfand. Der Dozent lehrt regelmassig an der Uni Bayreuth und der Uni Wien (Institut fur Philosophie FB Praktische Philosophie)., 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

An Introduction to Corporate Environmental Management

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Publisher : Routledge
ISBN 13 : 1351281437
Total Pages : 384 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis An Introduction to Corporate Environmental Management by : Stefan Schaltegger

Download or read book An Introduction to Corporate Environmental Management written by Stefan Schaltegger and published by Routledge. This book was released on 2017-09-08 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come.

Routledge Handbook of Environmental Accounting

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Publisher : Routledge
ISBN 13 : 0429620950
Total Pages : 544 pages
Book Rating : 4.4/5 (296 download)

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Book Synopsis Routledge Handbook of Environmental Accounting by : Jan Bebbington

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.

Contemporary Environmental Accounting

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Publisher : Routledge
ISBN 13 : 1351282514
Total Pages : 462 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Contemporary Environmental Accounting by : Stefan Schaltegger

Download or read book Contemporary Environmental Accounting written by Stefan Schaltegger and published by Routledge. This book was released on 2017-09-08 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.

Environmental Management Accounting: Informational and Institutional Developments

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Publisher : Springer Science & Business Media
ISBN 13 : 0306480220
Total Pages : 296 pages
Book Rating : 4.3/5 (64 download)

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Book Synopsis Environmental Management Accounting: Informational and Institutional Developments by : M.D. Bennett

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 296 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.

Lessons Learned from Environmental Accounting

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Publisher : IUCN
ISBN 13 : 9780967060514
Total Pages : 52 pages
Book Rating : 4.0/5 (65 download)

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Book Synopsis Lessons Learned from Environmental Accounting by : Joy E. Hecht

Download or read book Lessons Learned from Environmental Accounting written by Joy E. Hecht and published by IUCN. This book was released on 2000 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental accounting - the modification of the national income accounts to take into consideration the economic role of the environment - has grown in importance over the past ten years. However, many countries have not yet implemented such accounts, and there is much controversy about whether and how to do so. This paper aims to shed light on this situation through nine country case studies: Norway, The Netherlands, Sweden, France, Canada, The Philippines, Namibia, Germany, and the United States.

The Green Bottom Line

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Publisher : Routledge
ISBN 13 : 1351283308
Total Pages : 555 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis The Green Bottom Line by : Martin Bennett

Download or read book The Green Bottom Line written by Martin Bennett and published by Routledge. This book was released on 2017-09-29 with total page 555 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Nature's Numbers

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Publisher : National Academies Press
ISBN 13 : 0309173388
Total Pages : 262 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Nature's Numbers by : National Research Council

Download or read book Nature's Numbers written by National Research Council and published by National Academies Press. This book was released on 1999-06-28 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: In order to really see the forest, what's the best way to count the trees? Understanding how the economy interacts with the environment has important implications for policy, regulatory, and business decisions. How should our national economic accounts recognize the increasing interest in and importance of the environment? Nature's Numbers responds to concerns about how the United States should make these measurements. The book recommends how to incorporate environmental and other non-market measures into the nation's income and product accounts. The panel explores alternative approaches to environmental accounting, including those used in other countries, and addresses thorny issues such as how to measure the stocks of natural resources and how to value non-market activities and assets. Specific applications to subsoil minerals, forests, and clean air show how the general principles can be applied. The analysis and insights provided in this book will be of interest to economists, policymakers, environmental advocates, economics faculty, businesses based on natural resources, and managers concerned with the role of the environment in our economic affairs.

Environmental Management Accounting — Purpose and Progress

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Publisher : Springer Science & Business Media
ISBN 13 : 9401001979
Total Pages : 317 pages
Book Rating : 4.4/5 (1 download)

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Book Synopsis Environmental Management Accounting — Purpose and Progress by : M.D. Bennett

Download or read book Environmental Management Accounting — Purpose and Progress written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

Environmental Management Accounting for Cleaner Production

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Publisher : Springer Science & Business Media
ISBN 13 : 1402089139
Total Pages : 500 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Environmental Management Accounting for Cleaner Production by : Stefan Schaltegger

Download or read book Environmental Management Accounting for Cleaner Production written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2008-10-10 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Advances in Environmental Accounting and Management

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Publisher : JAI Press Incorporated
ISBN 13 : 9780762303342
Total Pages : 244 pages
Book Rating : 4.3/5 (33 download)

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Book Synopsis Advances in Environmental Accounting and Management by : Martin Freedman

Download or read book Advances in Environmental Accounting and Management written by Martin Freedman and published by JAI Press Incorporated. This book was released on 2000-12-20 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Environmental Accounting

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Publisher : GRIN Verlag
ISBN 13 : 364019232X
Total Pages : 33 pages
Book Rating : 4.6/5 (41 download)

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Book Synopsis Environmental Accounting by : Ecaterina Volosin

Download or read book Environmental Accounting written by Ecaterina Volosin and published by GRIN Verlag. This book was released on 2008-10 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Miscellaneous, grade: 72% (1,5), University of Glamorgan (Business School), course: Issues in Management Accounting, 20 entries in the bibliography, language: English, abstract: As an issue, the environment has been growing in significance in the minds of the community and, more recently, in the minds of business. Everyone remembers the Exxon's Valdez disaster, Shell's run-ins with Greenpeace and Nike's sweatshop scandal. Whether or not these events represented true ecological or social disasters is hotly debated, but one thing is not - they all hit the major news outlets and were public relations nightmares. To avoid such nightmares, many companies are opting for transparency not only in their financial statements, but also in their nonfinancial information, such as reports on their environmental record, social responsibility and sustainability (McCrary, 2002). In this context the aim of this paper is to examine the nature of environmental accounting and to describe how companies are responding to pressures to keep accounting records of the impact that their productive processes have on the environment.

Sustainability Accounting and Reporting

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Publisher : Springer Science & Business Media
ISBN 13 : 1402049749
Total Pages : 704 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Sustainability Accounting and Reporting by : Stefan Schaltegger

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting for the Environment

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Publisher : SAGE Publications Limited
ISBN 13 :
Total Pages : 388 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Accounting for the Environment by : Rob Gray

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: 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

Environmental Accounting in Theory and Practice

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Publisher : Springer Science & Business Media
ISBN 13 : 9401714339
Total Pages : 451 pages
Book Rating : 4.4/5 (17 download)

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Book Synopsis Environmental Accounting in Theory and Practice by : K. Uno

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.

Annual Report

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Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Annual Report by : United States. Federal Emergency Management Agency

Download or read book Annual Report written by United States. Federal Emergency Management Agency and published by . This book was released on 1983 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: