Social Accounting for Sustainability

Social Accounting for Sustainability PDF Author: José Luis Retolaza
Publisher: Springer
ISBN: 3319133772
Category : Business & Economics
Languages : en
Pages : 77

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Book Description
This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.

Social Accounting for Sustainability

Social Accounting for Sustainability PDF Author: José Luis Retolaza
Publisher: Springer
ISBN: 3319133772
Category : Business & Economics
Languages : en
Pages : 77

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Book Description
This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.

Environmental Social Accounting Matrices

Environmental Social Accounting Matrices PDF Author: Pablo Martínez de Anguita
Publisher:
ISBN: 0415776309
Category : Business & Economics
Languages : en
Pages : 190

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Book Description
In this book Professors Pablo Martínez de Anguita and John E. Wagner put two disciplines together, regional and ecological economics, presenting a way to understand ecological economic concerns from a regional perspective, and providing a mathematical tool to measure their interrelationships. This book offers different regional economic models that explicitly include the role of the natural resources and pollutants in economic regions through the use of Social Accounting Matrixes and Input-output models. The main objective of this book is to explore Input-output and Social Accounting Matrix (SAM) models by expanding the accounts to include natural resources and the environment. The proposed models in this book incorporate the forest and other natural resources and pollutants as a component in a larger model of how the economy and environment of larger areas interact. This book will be of interests to postgraduates, researchers and scientists in the fields of regional, resource, environmental, or ecological economics.

Environmental Accounting and Reporting

Environmental Accounting and Reporting PDF Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412

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Book Description
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.

Accounting for Social Value

Accounting for Social Value PDF Author: Laurie Mook
Publisher: University of Toronto Press
ISBN: 1442611464
Category : Business & Economics
Languages : en
Pages : 281

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Book Description
Accounting for Social Value offers academics, accountants, policy-developers, and members of non-profit, co-operative, and for-profit organizations tools and insights to explore the connections between economic, social, and environmental dimensions.

Sustainability Accounting and Reporting

Sustainability Accounting and Reporting PDF Author: Stefan Schaltegger
Publisher: Springer Science & Business Media
ISBN: 1402049749
Category : Law
Languages : en
Pages : 704

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Book Description
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.

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.

Sustainability Accounting and Integrated Reporting

Sustainability Accounting and Integrated Reporting PDF Author: Charl Villiers
Publisher: Routledge
ISBN: 1351608851
Category : Business & Economics
Languages : en
Pages : 185

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Book Description
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.

Environmental Accounting, Sustainability and Accountability

Environmental Accounting, Sustainability and Accountability PDF Author: Somnath Debnath
Publisher: Sage Publications Pvt. Limited
ISBN: 9789353882082
Category :
Languages : en
Pages : 424

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Book Description
This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.

Social Accounting and Public Management

Social Accounting and Public Management PDF Author: Stephen P. Osborne
Publisher: Routledge
ISBN: 1136931740
Category : Business & Economics
Languages : en
Pages : 397

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Book Description
This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

Handbook on Ethics in Finance

Handbook on Ethics in Finance PDF Author: Leire San-Jose
Publisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600

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Book Description