Environmental Management Accounting and Supply Chain Management

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 9400713908
Total Pages : 388 pages
Book Rating : 4.4/5 (7 download)

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Book Synopsis Environmental Management Accounting and Supply Chain Management by : Roger L. Burritt

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 388 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’.

Environmental Management Accounting Procedures and Principles

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Author :
Publisher :
ISBN 13 :
Total Pages : 162 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Environmental Management Accounting Procedures and Principles by :

Download or read book Environmental Management Accounting Procedures and Principles written by and published by . This book was released on 2001 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Environmental Management Accounting

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Author :
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.

Environmental Management Accounting: Informational and Institutional Developments

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Author :
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.

Financial Environmental Management

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Publisher : Clube de Autores
ISBN 13 :
Total Pages : 78 pages
Book Rating : 4.3/5 (41 download)

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Book Synopsis Financial Environmental Management by : Kellen Freitas Osório

Download or read book Financial Environmental Management written by Kellen Freitas Osório and published by Clube de Autores. This book was released on 2020-05-07 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Há uma mudança acelerada em busca de desenvolvimento, tecnologias e novos modelos de gestão empresarial. É necessário saber que a gestão ambiental deve participar desta mudança e que ela pode acrescentar mais do que se espera. Gestão Ambiental Financeira é amplo e esclarecedor em orientações de procedimentos positivos pertinentes ao tema. Inclusive sugere investimentos financeiros a fim do melhor gestionamento ambiental brasileiro e mundial. Rossyr Berny Editor, escritor, poeta - - - - - - - - There is an accelerated shift towards development, technologies, and new business management models. It is necessary to know that environmental management must participate in this change and that it can add more than expected. Financial Environmental Management is broad and enlightening in positive procedure guidelines relevant to the topic. It even suggests financial investments in order to improve the Brazilian and world environmental management. Rossyr Berny Publisher, writer, poet

Environmental Management Accounting

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Author :
Publisher : Routledge
ISBN 13 : 1136449906
Total Pages : 374 pages
Book Rating : 4.1/5 (364 download)

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Book Synopsis Environmental Management Accounting by : Christian Herzig

Download or read book Environmental Management Accounting written by Christian Herzig and published by Routledge. This book was released on 2012-03-15 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

An Introduction to Corporate Environmental Management

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Author :
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.

Environmental Valuation

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Publisher : Routledge
ISBN 13 : 1134199104
Total Pages : 241 pages
Book Rating : 4.1/5 (341 download)

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Book Synopsis Environmental Valuation by : Jennifer Rietbergen-McCracken

Download or read book Environmental Valuation written by Jennifer Rietbergen-McCracken and published by Routledge. This book was released on 2013-10-11 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: This companion volume to Economic Instruments for Environmental Management presents essential information on the applications of economic valuation to environment and development. It draws on a three-year collaborative effort by research institutions around the world. Authoritative studies review the range of valuation methods used in developing economies, their purposes, the problems encountered and the quality of the results. Topics covered include the value of wildlife viewing, the conservation of rainforests, mangroves and coral reefs, supplying rural water, and controlling urban air pollution. The analysis reveals important methodological and contextual factors, highlighting key lessons and ways of strengthening future valuations. Written to be accessible to non-economists, the book provides source material for students and academics, and for policy-makers and professionals, using valuation methods to frame policy.

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.

Implementing Environmental Management Accounting: Status and Challenges

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Publisher : Springer Science & Business Media
ISBN 13 : 9781402033711
Total Pages : 392 pages
Book Rating : 4.0/5 (337 download)

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Book Synopsis Implementing Environmental Management Accounting: Status and Challenges by : Pall M. Rikhardsson

Download or read book Implementing Environmental Management Accounting: Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-07-28 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Environmental and Material Flow Cost Accounting

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Publisher : Springer Science & Business Media
ISBN 13 : 1402090285
Total Pages : 212 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Environmental and Material Flow Cost Accounting by : Christine M. Jasch

Download or read book Environmental and Material Flow Cost Accounting written by Christine M. Jasch and published by Springer Science & Business Media. This book was released on 2008-11-07 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.

Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley

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Author :
Publisher : John Wiley & Sons
ISBN 13 : 0471746959
Total Pages : 407 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley by : C. Gregory Rogers

Download or read book Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley written by C. Gregory Rogers and published by John Wiley & Sons. This book was released on 2005-10-13 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Reporting of Environmental Liabilities and Risks is a complete guide to developing the underlying business systems to successfully report environmental matters in audited financial statements and reports filed with the Securities Exchange Commission (SEC). It sets forth relevant reporting and internal control standards and discusses important issues affecting reporting entities, accountants, lawyers, and environmental professionals.

Economics of Environmental Management

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Publisher : Financial Times/Prentice Hall
ISBN 13 :
Total Pages : 224 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Economics of Environmental Management by : Ans Kolk

Download or read book Economics of Environmental Management written by Ans Kolk and published by Financial Times/Prentice Hall. This book was released on 2000 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This text is written for students interested in environmental management, and for managers, regulators and consultants who want to keep abreast of the latest developments."--Jacket.

Implementing Environmental Management Accounting: Status and Challenges

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 9781402033728
Total Pages : 388 pages
Book Rating : 4.0/5 (337 download)

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Book Synopsis Implementing Environmental Management Accounting: Status and Challenges by : Pall M. Rikhardsson

Download or read book Implementing Environmental Management Accounting: Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-07-28 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

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.

Environmental Finance

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Publisher : John Wiley & Sons
ISBN 13 : 0471447382
Total Pages : 384 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis Environmental Finance by : Rodney R. White

Download or read book Environmental Finance written by Rodney R. White and published by John Wiley & Sons. This book was released on 2003-04-07 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: An engaging and comprehensive look at the intersection of financial innovation and the environment This unique book provides readers with a comprehensive look at the new markets being created to help companies manage environmental risks, including weather derivatives, catastrophe bonds, and emission trading permits. Filled with real-world case studies and timely advice, Environmental Finance contains corporate strategies that financial service professionals as well as their clients must understand in order to proactively improve a company's environmental performance.

Environmental Management Accounting

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Publisher :
ISBN 13 : 9783935630061
Total Pages : 28 pages
Book Rating : 4.6/5 (3 download)

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Book Synopsis Environmental Management Accounting by : Stefan Schaltegger

Download or read book Environmental Management Accounting written by Stefan Schaltegger and published by . This book was released on 2000 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: