Author: Stefan Schaltegger
Publisher: Springer
ISBN: 3319277189
Category : Science
Languages : en
Pages : 267
Book Description
This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.
Corporate Carbon and Climate Accounting
Author: Stefan Schaltegger
Publisher: Springer
ISBN: 3319277189
Category : Science
Languages : en
Pages : 267
Book Description
This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.
Publisher: Springer
ISBN: 3319277189
Category : Science
Languages : en
Pages : 267
Book Description
This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.
Accounting for Climate Change
Author: Daniel Lieberman
Publisher: Springer Science & Business Media
ISBN: 1402059302
Category : Science
Languages : en
Pages : 160
Book Description
Uncertainty analysis is a key component of national greenhouse gases inventory analyses. The issues that are raised by the authors in this volume, and the role that uncertainty analysis plays in many of their arguments and/or proposals, highlight the importance of such efforts. Coverage includes: bottom-up versus top-down emission inventory approaches, compliance and verification issues, and the role of uncertainty in emissions trading schemes.
Publisher: Springer Science & Business Media
ISBN: 1402059302
Category : Science
Languages : en
Pages : 160
Book Description
Uncertainty analysis is a key component of national greenhouse gases inventory analyses. The issues that are raised by the authors in this volume, and the role that uncertainty analysis plays in many of their arguments and/or proposals, highlight the importance of such efforts. Coverage includes: bottom-up versus top-down emission inventory approaches, compliance and verification issues, and the role of uncertainty in emissions trading schemes.
Accounting for Carbon
Author: Valentin Bellassen
Publisher: Cambridge University Press
ISBN: 131630065X
Category : Business & Economics
Languages : en
Pages : 563
Book Description
The ability to accurately monitor, record, report and verify greenhouse gas emissions is the cornerstone of any effective policy to mitigate climate change. Accounting for Carbon provides the first authoritative overview of the monitoring, reporting and verification (MRV) of emissions from the industrial site, project and company level to the regional and national level. It describes the MRV procedures in place in more than fifteen of the most important policy frameworks - such as emissions trading systems in Europe, Australia, California and China, and the United Nations Framework Convention on Climate Change - and compares them along key criteria such as scope, cost, uncertainty and flexibility. This book draws on the work of engineers and economists to provide a practical guide to help government and non-governmental policymakers and key stakeholders in industry to better understand different MRV requirements, the key trade-offs faced by regulators and the choices made by up-and-running carbon pricing initiatives.
Publisher: Cambridge University Press
ISBN: 131630065X
Category : Business & Economics
Languages : en
Pages : 563
Book Description
The ability to accurately monitor, record, report and verify greenhouse gas emissions is the cornerstone of any effective policy to mitigate climate change. Accounting for Carbon provides the first authoritative overview of the monitoring, reporting and verification (MRV) of emissions from the industrial site, project and company level to the regional and national level. It describes the MRV procedures in place in more than fifteen of the most important policy frameworks - such as emissions trading systems in Europe, Australia, California and China, and the United Nations Framework Convention on Climate Change - and compares them along key criteria such as scope, cost, uncertainty and flexibility. This book draws on the work of engineers and economists to provide a practical guide to help government and non-governmental policymakers and key stakeholders in industry to better understand different MRV requirements, the key trade-offs faced by regulators and the choices made by up-and-running carbon pricing initiatives.
Environmental Policy
Author: Thomas Walker
Publisher: John Wiley & Sons
ISBN: 1119402557
Category : Political Science
Languages : en
Pages : 336
Book Description
EXPAND YOUR UNDERSTANDING OF HOW ENVIRONMENTAL POLICY AFFECTS BUSINESS, THE ECONOMY, AND YOUR LIFE WITH THIS ESSENTIAL RESOURCE Environmental Policy: An Economic Perspective offers readers a comprehensive examination of the ever-broadening scope and impact of environmental policy, law, and regulation. Editors Thomas Walker, Northrop Sprung-Much, and Sherif Goubran walk readers through a variety of subjects while maintaining a global perspective on the expanding role of environmental law. This book takes a pragmatic and practical approach to its subject matter, showing readers the real impact across the world of different kinds of environmental policy. Among other topics, Environmental Policy: An Economic Perspective tackles: Climate change legislation Water conservation and pricing Biodiversity of the marine environment Wildlife ranching Emission trading schemes Green job strategies Sustainable investing Written for undergraduate and graduate students in any field affected by environmental legislation and policy, this book also belongs on the shelves of anyone who seeks to better understand the increasingly important role of environmental policy on their business and life.
Publisher: John Wiley & Sons
ISBN: 1119402557
Category : Political Science
Languages : en
Pages : 336
Book Description
EXPAND YOUR UNDERSTANDING OF HOW ENVIRONMENTAL POLICY AFFECTS BUSINESS, THE ECONOMY, AND YOUR LIFE WITH THIS ESSENTIAL RESOURCE Environmental Policy: An Economic Perspective offers readers a comprehensive examination of the ever-broadening scope and impact of environmental policy, law, and regulation. Editors Thomas Walker, Northrop Sprung-Much, and Sherif Goubran walk readers through a variety of subjects while maintaining a global perspective on the expanding role of environmental law. This book takes a pragmatic and practical approach to its subject matter, showing readers the real impact across the world of different kinds of environmental policy. Among other topics, Environmental Policy: An Economic Perspective tackles: Climate change legislation Water conservation and pricing Biodiversity of the marine environment Wildlife ranching Emission trading schemes Green job strategies Sustainable investing Written for undergraduate and graduate students in any field affected by environmental legislation and policy, this book also belongs on the shelves of anyone who seeks to better understand the increasingly important role of environmental policy on their business and life.
The Greenhouse Gas Protocol
Author:
Publisher: World Business Pub.
ISBN: 9781569735688
Category : Business enterprises
Languages : en
Pages : 0
Book Description
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.
Publisher: World Business Pub.
ISBN: 9781569735688
Category : Business enterprises
Languages : en
Pages : 0
Book Description
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.
The Handbook of Carbon Accounting
Author: Arnaud Brohé
Publisher: Routledge
ISBN: 1351285149
Category : Business & Economics
Languages : en
Pages : 141
Book Description
Carbon Accounting is a vital tool in enabling organisations to measure and report on their greenhouse gas emissions. As the need to respond to the causes and impacts of climate change becomes increasingly urgent, emissions calculations and inventories are a vital first step towards mastering climatic risk. The Handbook of Carbon Accounting offers an accessible and comprehensive presentation of the discipline. The book examines the different methods or instruments implemented by countries and companies – such as carbon taxation, carbon markets and voluntary offsetting – while revealing how these stem not simply from the aim of reducing emissions for the lowest cost, but more as a compromise between divergent interests and individual world views. It also explores the historical context of the emergence of carbon accounting, assessing its evolution since the Rio Conference in 1992 and the signing of the Kyoto Protocol in 1997, to the latest Conference of Parties in 2015 in Paris.The book concludes with a very practical guide to calculate, reduce, offset and disclose your carbon footprint.Like other management tools, carbon accounting may not be an exact science, but its contribution has never been more important. The Handbook of Carbon Accounting is a vital educational resource that will help readers – including those with no prior knowledge of the field – to understand carbon flows and stocks and to take action. It forms part of a movement that heralds the start of a new economic era in which the search for prosperity can live in harmony with the environment.
Publisher: Routledge
ISBN: 1351285149
Category : Business & Economics
Languages : en
Pages : 141
Book Description
Carbon Accounting is a vital tool in enabling organisations to measure and report on their greenhouse gas emissions. As the need to respond to the causes and impacts of climate change becomes increasingly urgent, emissions calculations and inventories are a vital first step towards mastering climatic risk. The Handbook of Carbon Accounting offers an accessible and comprehensive presentation of the discipline. The book examines the different methods or instruments implemented by countries and companies – such as carbon taxation, carbon markets and voluntary offsetting – while revealing how these stem not simply from the aim of reducing emissions for the lowest cost, but more as a compromise between divergent interests and individual world views. It also explores the historical context of the emergence of carbon accounting, assessing its evolution since the Rio Conference in 1992 and the signing of the Kyoto Protocol in 1997, to the latest Conference of Parties in 2015 in Paris.The book concludes with a very practical guide to calculate, reduce, offset and disclose your carbon footprint.Like other management tools, carbon accounting may not be an exact science, but its contribution has never been more important. The Handbook of Carbon Accounting is a vital educational resource that will help readers – including those with no prior knowledge of the field – to understand carbon flows and stocks and to take action. It forms part of a movement that heralds the start of a new economic era in which the search for prosperity can live in harmony with the environment.
Time-Driven Activity-Based Costing
Author: Robert S. Kaplan
Publisher: Harvard Business Press
ISBN: 1422163563
Category : Business & Economics
Languages : en
Pages : 283
Book Description
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking. In presenting their model, the authors define the two questions required to build TDABC: 1) How much does it cost per time unit to supply resource capacity for each business process? 2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers? The book demonstrates how to develop simple, valid answers to these two questions. Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
Publisher: Harvard Business Press
ISBN: 1422163563
Category : Business & Economics
Languages : en
Pages : 283
Book Description
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You can now estimate directly the resource demands imposed by each business transaction, product, or customer. The payoff? You spend less time and money obtaining and maintaining TDABC data—and more time addressing problems that TDABC reveals, such as inefficient processes, unprofitable products and customers, and excess capacity. The authors also show how to use TDABC to link strategic planning to operational budgeting, to enhance the due diligence process for mergers and acquisitions, and to support continuous improvement activities such as lean management and benchmarking. In presenting their model, the authors define the two questions required to build TDABC: 1) How much does it cost per time unit to supply resource capacity for each business process? 2) How much resource capacity (time) is required to perform work for a company’s many transactions, products, and customers? The book demonstrates how to develop simple, valid answers to these two questions. Kaplan and Anderson illustrate the TDABC approach with a wealth of case studies, in diverse settings, based on actual implementations.
Handbook of Research on Climate Change and the Sustainable Financial Sector
Author: Olarewaju, Odunayo Magret
Publisher: IGI Global
ISBN: 1799879690
Category : Business & Economics
Languages : en
Pages : 573
Book Description
Climate change is a major problem, generating both risks and opportunities that will have a direct impact on the economy and the financial sector. In recent years, climate change has threatened both the survival of the financial system and economic development. The growing occurrence of extreme climate events combined with the imprudent nature of economic growth can cause unsustainable levels of harm to the financial sectors. On the other hand, it presents a range of new business challenges. In contrast to the most evident physical risks, companies are vulnerable to transformational risks that arise from the reaction of society to climate change, such as technological change, regulation and markets that can boost the cost of doing business, threats to the profitability of existing goods, or effects on the value of the asset. Climate change also offers new business opportunities, and it has made research in the context of a sustainable financial sector indispensable. The Handbook of Research on Climate Change and the Sustainable Financial Sector focuses on the impacts of climate change on various sectors of the world economy. This book covers how businesses can improve their sustainability, the impact of climate change on the financial sector, and specifically, the impacts on financial services, supply chains, and the socio-economic status of the world. Beyond focusing on the impacts to the financial industry itself, this book assesses how climate change in the financial sector affects the well-being of society in areas such as unemployment, economic recessions, decreases in consumer purchases, and more. This book is essential for stockbrokers, business managers, directors, fund managers, financial analysts, consultants and actuaries, institutional investors, policymakers, practitioners, researchers, academicians, and students interested in a comprehensive view of the impact of climate change on the financial sector.
Publisher: IGI Global
ISBN: 1799879690
Category : Business & Economics
Languages : en
Pages : 573
Book Description
Climate change is a major problem, generating both risks and opportunities that will have a direct impact on the economy and the financial sector. In recent years, climate change has threatened both the survival of the financial system and economic development. The growing occurrence of extreme climate events combined with the imprudent nature of economic growth can cause unsustainable levels of harm to the financial sectors. On the other hand, it presents a range of new business challenges. In contrast to the most evident physical risks, companies are vulnerable to transformational risks that arise from the reaction of society to climate change, such as technological change, regulation and markets that can boost the cost of doing business, threats to the profitability of existing goods, or effects on the value of the asset. Climate change also offers new business opportunities, and it has made research in the context of a sustainable financial sector indispensable. The Handbook of Research on Climate Change and the Sustainable Financial Sector focuses on the impacts of climate change on various sectors of the world economy. This book covers how businesses can improve their sustainability, the impact of climate change on the financial sector, and specifically, the impacts on financial services, supply chains, and the socio-economic status of the world. Beyond focusing on the impacts to the financial industry itself, this book assesses how climate change in the financial sector affects the well-being of society in areas such as unemployment, economic recessions, decreases in consumer purchases, and more. This book is essential for stockbrokers, business managers, directors, fund managers, financial analysts, consultants and actuaries, institutional investors, policymakers, practitioners, researchers, academicians, and students interested in a comprehensive view of the impact of climate change on the financial sector.
Informing an Effective Response to Climate Change
Author: National Research Council
Publisher: National Academies Press
ISBN: 0309145945
Category : Science
Languages : en
Pages : 346
Book Description
Global climate change is one of America's most significant long-term policy challenges. Human activity-especially the use of fossil fuels, industrial processes, livestock production, waste disposal, and land use change-is affecting global average temperatures, snow and ice cover, sea-level, ocean acidity, growing seasons and precipitation patterns, ecosystems, and human health. Climate-related decisions are being carried out by almost every agency of the federal government, as well as many state and local government leaders and agencies, businesses and individual citizens. Decision makers must contend with the availability and quality of information, the efficacy of proposed solutions, the unanticipated consequences resulting from decisions, the challenge of implementing chosen actions, and must consider how to sustain the action over time and respond to new information. Informing an Effective Response to Climate Change, a volume in the America's Climate Choices series, describes and assesses different activities, products, strategies, and tools for informing decision makers about climate change and helping them plan and execute effective, integrated responses. It discusses who is making decisions (on the local, state, and national levels), who should be providing information to make decisions, and how that information should be provided. It covers all levels of decision making, including international, state, and individual decision making. While most existing research has focused on the physical aspect of climate change, Informing an Effective Response to Climate Change employs theory and case study to describe the efforts undertaken so far, and to guide the development of future decision-making resources. Informing an Effective Response to Climate Change offers much-needed guidance to those creating public policy and assists in implementing that policy. The information presented in this book will be invaluable to the research community, especially social scientists studying climate change; practitioners of decision-making assistance, including advocacy organizations, non-profits, and government agencies; and college-level teachers and students.
Publisher: National Academies Press
ISBN: 0309145945
Category : Science
Languages : en
Pages : 346
Book Description
Global climate change is one of America's most significant long-term policy challenges. Human activity-especially the use of fossil fuels, industrial processes, livestock production, waste disposal, and land use change-is affecting global average temperatures, snow and ice cover, sea-level, ocean acidity, growing seasons and precipitation patterns, ecosystems, and human health. Climate-related decisions are being carried out by almost every agency of the federal government, as well as many state and local government leaders and agencies, businesses and individual citizens. Decision makers must contend with the availability and quality of information, the efficacy of proposed solutions, the unanticipated consequences resulting from decisions, the challenge of implementing chosen actions, and must consider how to sustain the action over time and respond to new information. Informing an Effective Response to Climate Change, a volume in the America's Climate Choices series, describes and assesses different activities, products, strategies, and tools for informing decision makers about climate change and helping them plan and execute effective, integrated responses. It discusses who is making decisions (on the local, state, and national levels), who should be providing information to make decisions, and how that information should be provided. It covers all levels of decision making, including international, state, and individual decision making. While most existing research has focused on the physical aspect of climate change, Informing an Effective Response to Climate Change employs theory and case study to describe the efforts undertaken so far, and to guide the development of future decision-making resources. Informing an Effective Response to Climate Change offers much-needed guidance to those creating public policy and assists in implementing that policy. The information presented in this book will be invaluable to the research community, especially social scientists studying climate change; practitioners of decision-making assistance, including advocacy organizations, non-profits, and government agencies; and college-level teachers and students.
Valuing Climate Change
Author: Samuel Fankhauser
Publisher: Routledge
ISBN: 1134168373
Category : Business & Economics
Languages : en
Pages : 211
Book Description
Within only a few years, global warming has emerged from scientific speculation into an environmental threat of worldwide concern. Yet the scientific community remains uncertain as to the long-term trends and effects of climate change, and this uncertainty has been seized on as justification for inaction by an international community reluctant to bear the costs of policies to reduce greenhouse gas emissions. Valuing Climate Change presents concrete, economic evidence of the need for action. Fankhauser assesses the costs of a doubling of GHG emissions to be a significant percentage of gross world product; a figure which he then compares to the costs of reducing emissions. In his comparison, he looks at regional as well as global estimates of damage, and takes account of the non-climate change benefits of GHG reductions, such as a switch in the energy sector to cleaner technologies or renewable fuels, and the impacts on transport, with reduced congestion and improved air quality. It is clear that the stakes are high, and Fankhauser believes that tougher targets may be needed than those set out in the Framework Convention on Climate Change. He assesses the optimum policy responses to GHG reduction, the likely instruments for achieving it and the potential for international cooperation in dealing with the problems. This is a major contribution to the rapidly changing debate on global warming.
Publisher: Routledge
ISBN: 1134168373
Category : Business & Economics
Languages : en
Pages : 211
Book Description
Within only a few years, global warming has emerged from scientific speculation into an environmental threat of worldwide concern. Yet the scientific community remains uncertain as to the long-term trends and effects of climate change, and this uncertainty has been seized on as justification for inaction by an international community reluctant to bear the costs of policies to reduce greenhouse gas emissions. Valuing Climate Change presents concrete, economic evidence of the need for action. Fankhauser assesses the costs of a doubling of GHG emissions to be a significant percentage of gross world product; a figure which he then compares to the costs of reducing emissions. In his comparison, he looks at regional as well as global estimates of damage, and takes account of the non-climate change benefits of GHG reductions, such as a switch in the energy sector to cleaner technologies or renewable fuels, and the impacts on transport, with reduced congestion and improved air quality. It is clear that the stakes are high, and Fankhauser believes that tougher targets may be needed than those set out in the Framework Convention on Climate Change. He assesses the optimum policy responses to GHG reduction, the likely instruments for achieving it and the potential for international cooperation in dealing with the problems. This is a major contribution to the rapidly changing debate on global warming.