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Management Accounting Standards For Sustainable Business Practices
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Book Synopsis Management Accounting Standards for Sustainable Business Practices by : Ionica Oncioiu
Download or read book Management Accounting Standards for Sustainable Business Practices written by Ionica Oncioiu and published by Business Science Reference. This book was released on 2020 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: ""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
Book Synopsis Perspectives of Management Accounting for Sustainable Business Practices by : Oncioiu, Ionica
Download or read book Perspectives of Management Accounting for Sustainable Business Practices written by Oncioiu, Ionica and published by IGI Global. This book was released on 2022-06-30 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, 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 must 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. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.
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.
Book Synopsis Metrics for Sustainable Business by : Scott R. Herriott
Download or read book Metrics for Sustainable Business written by Scott R. Herriott and published by Routledge. This book was released on 2016-02-19 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.
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 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’.
Book Synopsis Management Accounting Standards for Sustainable Business Practices by : Ionica Oncioiu
Download or read book Management Accounting Standards for Sustainable Business Practices written by Ionica Oncioiu and published by Business Science Reference. This book was released on 2019-07-08 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: ""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--
Book Synopsis Sustainability Accounting and Integrated Reporting by : Charl Villiers
Download or read book Sustainability Accounting and Integrated Reporting written by Charl Villiers and published by Routledge. This book was released on 2017-11-03 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.
Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin
Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Book Synopsis Economic and Financial Crime, Sustainability and Good Governance by : Monica Violeta Achim
Download or read book Economic and Financial Crime, Sustainability and Good Governance written by Monica Violeta Achim and published by Springer Nature. This book was released on with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations by : Oncioiu, Ionica
Download or read book Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations written by Oncioiu, Ionica and published by IGI Global. This book was released on 2020-07-24 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Current modern companies, which are also the key factors of a global economy, are subject to increasing pressures to conduct their business in an environmentally responsible manner, due to social and environmental problems. Improving long-term environmental performance can bring economic benefits to those companies that are innovative and environmentally sensitive, especially by integrating environmental information into their business strategies. Considering all the changes, sustainability reporting, management, and financial accounting becomes a powerful information tool for executives, managers, and employee teams to gain insights and make better decisions. Along with concepts such as ethical, controlling, auditing, management, and financial accounting, reporting provides value with the decision-making process. All these debates underline the major responsibility of users when configuring accounting and finance models and thereby in modelling business information. Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations proposes an interdisciplinary perspective and explores various theoretical and practical approaches of ethical standards, management accounting, and their impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage for decision making. In addition, the book examines the role of management accounting and sustainability reporting from other points of view such as ethical standards, corporate social responsibility, creative accounting, green accounting, environmental indicators, e-accounting, KPI, lean accounting, controlling, auditing, reporting, etc., offering a number of new insights into management accounting. It is intended for chief financial officers, financial controllers, business analysts, financial planners, financial analysts, budgeting managers, executives, managers, academicians, researchers, and students.
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 412 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.
Book Synopsis Corporate Sustainability Management by : Mark W. McElroy
Download or read book Corporate Sustainability Management written by Mark W. McElroy and published by Routledge. This book was released on 2012-05-23 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Businesses around the world are increasingly turning to an exciting new branch of management known as corporate sustainability management (CSM) to help them better understand and manage their non-financial performance. Indeed, what we are witnessing is nothing less than the birth of a new management function. The main pillar of CSM is the Triple Bottom Line (TBL), which has been successful as an organizing principle but a disappointment in practice. This is largely due to the absence of 'sustainability context' in related measurement, management and reporting efforts, when for example the monitoring of a company's use of freshwater resources fails to take into account the size of related supplies. This book is the first to introduce a systematic means of including context in sustainability management and doing effective CSM. After making the case for why context matters, the book explains how to do context-based CSM by providing a stepwise, cyclical blueprint for how to practice it in any organization. This includes a template for context-based metrics compatible with the Global Reporting Initiative (GRI), as well as specific examples of metrics for each of the triple bottom lines. Practical examples of best practices are presented throughout, while simultaneously addressing key issues, such as how organizations can measure performance against context-based standards when consensus for such standards does not yet exist. Appendices include tools for developing and applying context-based metrics, as well as case studies taken from the practice of context-based CSM at two companies in the United States. This guide is the essential tool for business and organizational leaders in all sectors committed to improving their sustainability performance, with a particular emphasis on measurement, management and reporting.
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 The Sustainable Business Blueprint by : Zabihollah Rezaee
Download or read book The Sustainable Business Blueprint written by Zabihollah Rezaee and published by Taylor & Francis. This book was released on 2024-08-14 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding how to build and manage a sustainability business plan has become a business imperative as investors demand, regulators require, and stakeholders increasingly expect companies to report their financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability information. This book provides both the rationale for and key practical steps in how to approach business sustainability factors of planning, performance, risk, reporting, and assurance. This comprehensive book covers all the areas that a business would need to embed, articulate, and execute a strategy of profit-with-purpose in promoting shared value creation for all stakeholders. It addresses drivers, sources, and international guidelines (GRI, IIRC, SASB, FASB, PCAOB, IAASB, ISSB) for prioritising business sustainability factors, and establishing the link between ESG performance and financial performance. It presents key performance indicators (KPIs) of ESP and ESG dimensions of sustainability performance. It also provides templates for performance, risk, and disclosure; presenting cases and examples of why to disclose ESG performance, what to disclose, and where and how to disclose ESG performance information. For businesses wanting a detailed understanding of how to deliver on these important areas, including boards of directors, senior management, financial officers, internal auditors, external auditors, legal counsel, investors, and regulators, this book is an invaluable resource.
Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Book Synopsis Sustainable Business by : Geoffrey Wells
Download or read book Sustainable Business written by Geoffrey Wells and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is an immensely useful and important book. By applying sustainability theory and practice to all areas of business management for firms of all sizes it has the potential to make a significant difference to the long term viability of businesses and the societies in which they operate.' – Juliet Roper, The University of Waikato, New Zealand Recent surveys of international CEOs confirm that companies increasingly see sustainability as critical to their business strategy. The rigorous academic framework for the field of sustainable business required to respond to this need is now emerging. This book presents important new work in the theory of the sustainable firm, in the application of sustainability principles to key management disciplines, in sustainable business in practice, and in the international challenges that are critical to sustainability demands. Sustainable Business will prove invigorating for both undergraduate and graduate students on business, society and sustainability themed courses. Policymakers and practitioners will find the urgent global sustainability issues and sub-disciplines essential.
