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Lessons Learned From Environmental Accounting
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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.
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 Turtleback. This book was released on 2000-06-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Environmental accounting" - the modification of 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 the situation through nine country case studies: Norway, The Netherlands, Sweden, France, Canada, The Philippines, Namibia, Germany, and the United States.
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.
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.
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.
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.
Book Synopsis National Environmental Accounting by : Joy E Hecht
Download or read book National Environmental Accounting written by Joy E Hecht and published by Taylor & Francis. This book was released on 2012-05-04 with total page 273 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.
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.
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.
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 2003-08-31 with total page 440 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.
Book Synopsis CSR and Management Accounting Challenges in a Time of Global Crises by : Oncioiu, Ionica
Download or read book CSR and Management Accounting Challenges in a Time of Global Crises written by Oncioiu, Ionica and published by IGI Global. This book was released on 2021-06-25 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern companies are subject to increasing pressures to conduct their business in an environmentally responsible manner due to social and environmental problems. Management of sustainable performance is one of the phenomena faced by the current business environment and, in particular, management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions need to be adjusted and strongly substantiated, considering the information required by internal and external stakeholders, including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. CSR and Management Accounting Challenges in a Time of Global Crises is a comprehensive reference source that explores various theoretical and practical approaches of management accounting and its impact in the 21st century and investigates new accounting and financial approaches where economic and social aspects become mutually supportive to enhance their impact on community development. Covering topics such as CSR reporting, sustainability, and greenwashing, this book is an essential resource for academicians, specialty organizations, chief financial officers (CFOs), financial controllers, business analysts, financial planning and analysis (FP&A) analysts, budgeting managers, students, researchers, and business environment managers and specialists.
Book Synopsis WELFARE ECONOMICS AND SUSTAINABLE DEVELOPMENT – Volume I by : Yew-Kwang Ng
Download or read book WELFARE ECONOMICS AND SUSTAINABLE DEVELOPMENT – Volume I written by Yew-Kwang Ng and published by EOLSS Publications. This book was released on 2009-11-17 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Welfare Economics and Sustainable Development theme is a component of Encyclopedia of Development and Economic Sciences in the global Encyclopedia of Life Support Systems (EOLSS), which is an integrated compendium of twenty one Encyclopedias. This theme introduces welfare economics and sustainable development in four topics dealing with four important issues to be considered in implementing sustainable development. These are: the use of ethics and discounting and economic growth models in balancing the interests of future generations against those of the present; the advantages and limitations of national accounting methodologies as means of evaluating sustainability; the international dimensions of sustainable development arising out of environmental and economic linkages among nations; and the nature of institutions required to promote sustainable development. These two volumes are aimed at the following five major target audiences: University and College students Educators, Professional practitioners, Research personnel and Policy analysts, managers, and decision makers and NGOs.
Book Synopsis Biodiversity Conservation in Latin America and the Caribbean by : Allen Blackman
Download or read book Biodiversity Conservation in Latin America and the Caribbean written by Allen Blackman and published by Routledge. This book was released on 2014-05-23 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: Latin America and the Caribbean (LAC) region is exceptionally biodiverse. It contains about half of the world’s remaining tropical forests, nearly one-fifth of its coastal habitats, and some of its most productive agricultural and marine areas. But agriculture, fishing and other human activities linked to rapid population and economic growth increasingly threaten that biodiversity. Moreover, poverty, weak regulatory capacity, and limited political will hamper conservation. Given this dilemma, it is critically important to design conservation strategies on the basis of the best available information about both biodiversity and the track records of the various policies that have been used to protect it. This rigorously researched book has three key aims. It describes the status of biodiversity in LAC, the main threats to this biodiversity, and the drivers of these threats. It identifies the main policies being used to conserve biodiversity and assesses their effectiveness and potential for further implementation. It proposes five specific lines of practical action for conserving LAC biodiversity, based on: green agriculture; strengthening terrestrial protected areas and co-management; improving environmental governance; strengthening coastal and marine resource management; and improving biodiversity data and policy evaluation.
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 487 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.
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 2002-07-31 with total page 320 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.
Book Synopsis Governing the Environment by : Albert Breton
Download or read book Governing the Environment written by Albert Breton and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume the second by this editorial team addresses many of the issues to be resolved if we are to manage environmental public goods efficiently and sustainably. What is the right scale of governance? What makes for effective public private partnership? What makes governance systems effective? When do we need supranational governance? Given the complex nature of social-ecological systems these are hard questions. Breton and his collaborators answer them in ways that are both convincing and insightful. A very valuable contribution. Charles Perrings, Arizona State University, US Environmental policy, focusing on the control of pollution and on over-exploitation, easily overlooks the extensive range of interconnections between economic activities and natural systems. In this timely book, a number of specialists examine how crucial aspects of complex environmental problems and policy can be dealt with in decentralized governmental systems. Bridging the gap between the conventional environmental federalism literature and advances in environmental and ecological economics that have been made over the last two decades, this innovative book explores alternative solutions to the problem of assigning powers over the environment. It deals with important issues in environmental governance including interjurisdictional contracting, discounting, risk management, eliciting compliance, and environmental accounting in each case concentrating on the comparative advantage of governments at different jurisdictional levels in implementing optimal policies. Offering a comprehensive approach to environmental policy, this book will be a valuable resource for researchers and students in environmental economics, environmental politics, governance and decentralization. It will also benefit practitioners and policy-makers with responsibilities over the environment.
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.
