Environmental and Material Flow Cost Accounting

Environmental and Material Flow Cost Accounting PDF Author: Christine M. Jasch
Publisher: Springer Science & Business Media
ISBN: 1402090285
Category : Business & Economics
Languages : en
Pages : 212

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Book Description
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.

Environmental and Material Flow Cost Accounting

Environmental and Material Flow Cost Accounting PDF Author: Christine M. Jasch
Publisher: Springer Science & Business Media
ISBN: 1402090285
Category : Business & Economics
Languages : en
Pages : 212

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Book Description
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.

Handbook of Sustainable Engineering

Handbook of Sustainable Engineering PDF Author: Joanne Kauffman
Publisher: Springer
ISBN: 9781402089381
Category : Technology & Engineering
Languages : en
Pages : 0

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Book Description
"The efficient utilization of energy, sustainable use of natural resources, and large-scale adoption of sustainable technologies is the key to a sustainable future. The Handbook of Sustainable Engineering provides tools that will help us achieve these goals". Nobel Prize Winner Dr. R.K. Pachauri, Chairman, UN Intergovernmental Panel on Climate Change As global society confronts the challenges of diminishing resources, ecological degradation, and climate change, engineers play a crucial role designing and building technologies and products that fulfil our needs for utility and sustainability. The Handbook of Sustainable Engineering equips readers with the context and the best practices derived from both academic research and practical examples of successful implementations of sustainable technical solutions. The handbook’s content revolves around the two themes, new ways of thinking and new business models, including sustainable production, products, service systems and consumption while addressing key assets based on new materials, optimized resource management, and new energy sources. Contributions reflect a focus on state-of-the art insights into employing smart materials, recycling e-waste, water utilization, solar cells, product lifecycles, transportation and reverse manufacturing. Supportive of this, underlying issues such as engineering education, consumer behaviour and the regulatory climate complete the handbook’s comprehensive treatment of the problems and most promising solutions.

Handbook of Research on Climate Change and the Sustainable Financial Sector

Handbook of Research on Climate Change and the Sustainable Financial Sector PDF Author: Olarewaju, Odunayo Magret
Publisher: IGI Global
ISBN: 1799879690
Category : Business & Economics
Languages : en
Pages : 573

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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.

Environmental Management Accounting: Informational and Institutional Developments

Environmental Management Accounting: Informational and Institutional Developments PDF Author: M.D. Bennett
Publisher: Springer Science & Business Media
ISBN: 0306480220
Category : Technology & Engineering
Languages : en
Pages : 296

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Book Description
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.

Material Flow Management

Material Flow Management PDF Author: Bernd Wagner
Publisher: Springer Science & Business Media
ISBN: 9783790815917
Category : Business & Economics
Languages : en
Pages : 412

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Book Description
Material flow management offers enterprises a high potential for realizing new economic competitive advantages. The eco-efficient optimization of material flow cutS costs while simultaneously achieving long-term ecological sustainability. This book summarises the fundamental concepts and tools of material flow management, and presents contemporary methods and findings. Case studies illustrate the results from recent research projects conducted in cooperation with industrial companies.

Environmental Management Accounting

Environmental Management Accounting PDF Author: Christian Herzig
Publisher: Routledge
ISBN: 1136449906
Category : Business & Economics
Languages : en
Pages : 374

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Book Description
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.

Environmental Management Accounting for Cleaner Production

Environmental Management Accounting for Cleaner Production PDF Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
ISBN: 1402089139
Category : Business & Economics
Languages : en
Pages : 500

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Book Description
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 Management Accounting Procedures and Principles

Environmental Management Accounting Procedures and Principles PDF Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 162

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Book Description
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.

Accounting for Sustainability: Asia Pacific Perspectives

Accounting for Sustainability: Asia Pacific Perspectives PDF Author: Ki-Hoon Lee
Publisher: Springer
ISBN: 3319708996
Category : Business & Economics
Languages : en
Pages : 315

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Book Description
This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

Proceedings of the 6th European Lean Educator Conference

Proceedings of the 6th European Lean Educator Conference PDF Author: Monica Rossi
Publisher: Springer Nature
ISBN: 3030414299
Category : Technology & Engineering
Languages : en
Pages : 420

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Book Description
This book gathers selected peer-reviewed papers presented at the 6th European Lean Educator Conference (ELEC), held in Milan, Italy, on November 11-13, 2019. The conference topics include the following: lean trainings in university and industry collaborations; lean product and process development; lean and people empowerment; emerging contexts for lean applications; measuring lean performance; lean, green and circular; continuous improvement initiatives; lean thinking in practice; organizational culture in lean journeys; and innovative training approaches to teaching lean management. The contributions explore the latest academic and industrial findings on and advances in lean education, and identify innovative methods that allow lean thinking benefits to be achieved in practice. As such, the book presents the outcomes of a fruitful exchange between academia and industry designed to help train the next generation of lean educators.