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.

Environmental Accounting and Reporting

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Publisher : Springer
ISBN 13 : 3319509187
Total Pages : 400 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Environmental Accounting and Reporting by : Maria-Gabriella Baldarelli

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.

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.

Environmental Accounting for the Sustainable Corporation

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Publisher : Praeger
ISBN 13 :
Total Pages : 234 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Environmental Accounting for the Sustainable Corporation by : Daniel Blake Rubenstein

Download or read book Environmental Accounting for the Sustainable Corporation written by Daniel Blake Rubenstein and published by Praeger. This book was released on 1994-07-21 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Natural Resource Accounting and Economic Development

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Publisher : Edward Elgar Publishing
ISBN 13 :
Total Pages : 296 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Natural Resource Accounting and Economic Development by : Charles Perrings

Download or read book Natural Resource Accounting and Economic Development written by Charles Perrings and published by Edward Elgar Publishing. This book was released on 2003 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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.

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.

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.

Contemporary Environmental Accounting

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Publisher : Routledge
ISBN 13 : 9781909493155
Total Pages : 462 pages
Book Rating : 4.4/5 (931 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 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.

Contemporary Environmental Accounting

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (254 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 . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Environmental Accounting Practices and Investment Decisions. Decision of Quoted Food and Beverage Companies in Nigeria

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Publisher : GRIN Verlag
ISBN 13 : 3346346439
Total Pages : 116 pages
Book Rating : 4.3/5 (463 download)

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Book Synopsis Environmental Accounting Practices and Investment Decisions. Decision of Quoted Food and Beverage Companies in Nigeria by :

Download or read book Environmental Accounting Practices and Investment Decisions. Decision of Quoted Food and Beverage Companies in Nigeria written by and published by GRIN Verlag. This book was released on 2021-02-16 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 87, Babcock University (babcock university), course: Acounting, language: English, abstract: This study examines the effect of environmental accounting practices on investment decision of quoted food and beverage companies in Nigeria. The study employed the ex post facto research design. The population consisted of 23 quoted food and beverage companies in Nigeria as at 31st December 2018 according to Nigeria Stock Exchange (NSE). The sample size consisted of 10 food and beverages companies in Nigeria. It employed the convenience sampling technique in selection of the sampled companies under investigation. Data from the research were obtained from financial statements and annual reports of the sampled companies. Validity and Reliability were premised on statutory audit of the financial statements. Data were analysed through descriptive and inferential statistics. Investment decisions are as old as man and is now veiled in the mystery of antiquity. The choice is born out of a desire to make way for the future or to plan for rainy days. Under traditional financial theory, investors are called cautious wealth maximizers, adopting basic financial rules and basing their investment decisions solely on risk-return considerations. Studies further revealed that factors are not necessary to influence investment decisions.

Environmental Accounting And Ethical Practices: An Empirical Study Of Selected Business Enterprises In Goa

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Publisher : Archers & Elevators Publishing House
ISBN 13 : 8195038441
Total Pages : pages
Book Rating : 4.1/5 (95 download)

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Book Synopsis Environmental Accounting And Ethical Practices: An Empirical Study Of Selected Business Enterprises In Goa by : Dr shetkarsudeshsatyavan, Dr. Anthony rodrigues

Download or read book Environmental Accounting And Ethical Practices: An Empirical Study Of Selected Business Enterprises In Goa written by Dr shetkarsudeshsatyavan, Dr. Anthony rodrigues and published by Archers & Elevators Publishing House. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Green Accounting

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Publisher : Routledge
ISBN 13 : 1351770829
Total Pages : 509 pages
Book Rating : 4.3/5 (517 download)

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Book Synopsis Green Accounting by : Peter Bartelmus

Download or read book Green Accounting written by Peter Bartelmus and published by Routledge. This book was released on 2018-01-12 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 — 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

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Publisher : GRIN Verlag
ISBN 13 : 3638305554
Total Pages : 15 pages
Book Rating : 4.6/5 (383 download)

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Book Synopsis Environmental Management Accounting by : Isabell Keil

Download or read book Environmental Management Accounting written by Isabell Keil and published by GRIN Verlag. This book was released on 2004-09-08 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2003 in the subject Business economics - Investment and Finance, grade: 1,3 (A), University of Glamorgan, language: English, abstract: The importance placed on environmental issues has increased during the last two decades. Businesses have become increasingly aware of the environmental implications on their operations, products, and services. Environmental risks may have serious consequences for the prospects of a company, with particular financial consequences. Businesses experience increased pressure from various stakeholders to report on environmental behaviour. Smith and Lambell (1997) stated that the topic of environmental accounting is not new, because many companies already produce environmental statements within their annual reports. Traditional accounting techniques such as financial and management accounting are used to report on the environmental implications of a business. Smith and Lambell (1997) also argued that companies should cease considering the environment as a given factor and take it into their accounts. This can be done by identifying the environmental costs of a product, service, or process. The environmental costs increased as a consequence of this, amongst other reasons. The existing conventional accounting systems are not able to deal with these environmental costs because they tend to attribute them to general overhead accounts. As result managers are often unaware of them and have no incentive to reduce them (UNDSD, 2003). Environmental Management Accounting, a variant of environmental accounting, provides managers with knowledge about these environmental costs by extending conventional methods of accounting to capture them (Smith and Lambell, 1997). Environmental Management Accounting (EMA) generates, analyses and uses financial and non-financial information to support internal management. It is a complementary management accounting approach to the financial accounting approach, according to Bennett and James (1998a). EMA helps to identify and allocate environment-related costs and aims to develop appropriate mechanisms for this (Frost and Wilmhurst, 2000). Key application fields for EMA are: assessment of annual environmental costs/expenditures, product pricing, budgeting, investment appraisal, calculating costs and savings of environmental projects, or setting quantified performance targets, to name only a few (Jasch, 2003). Frost and Wilmhurst (2000) stated that EMA practices have resulted in cost savings and competitive advantage.

Research in Corporate Sustainability

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Publisher : Edward Elgar Publishing
ISBN 13 : 9781781957080
Total Pages : 376 pages
Book Rating : 4.9/5 (57 download)

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Book Synopsis Research in Corporate Sustainability by : Sanjay Sharma

Download or read book Research in Corporate Sustainability written by Sanjay Sharma and published by Edward Elgar Publishing. This book was released on 2002-01-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents studies from a wide range of disciplinary perspectives: human resources management, strategy, operations management, accounting, international business, marketing and development. It represents the latest state of knowledge in organizations and the natural environment and provides interesting perspectives for academics, environmental consultants as well as environmental managers from business, the public sector, NGOs, international development institutions, and government.

Environmental Accounting and Reporting

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis Environmental Accounting and Reporting by :

Download or read book Environmental Accounting and Reporting written by and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: