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Author: Daniel Blake Rubenstein
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 234
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Book Description
Corporations must decide how much to invest in the natural capital (e.g. air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists. Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating fuller costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.
Author: Daniel Blake Rubenstein
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 234
Get Book Here
Book Description
Corporations must decide how much to invest in the natural capital (e.g. air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists. Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating fuller costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.
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.
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.
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.
Author: Mark W. McElroy
Publisher: Routledge
ISBN: 1136329617
Category : Business & Economics
Languages : en
Pages : 258
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Book Description
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.
Author: Caraiani, Chira?a
Publisher: IGI Global
ISBN: 1466687215
Category : Business & Economics
Languages : en
Pages : 398
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Book Description
In today’s society, environmental concerns are at the forefront of entrepreneurial decision-making and planning. With increased attention on an organization’s environmental impact, researchers and business leaders strive to provide the best methodologies and strategies for effective environmental reporting and accountability. Green Accounting Initiatives and Strategies for Sustainable Development presents the latest scholarly research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities. This publication is an essential reference source for academicians, researchers, advanced level students, and professionals interested in designing business models and financial plans with consideration for environmental and social liabilities. This publication features timely, research based chapters on economic, social, and environmental policies including, but not limited to, green performance measurement, triple bottom line reporting, sustainable societies, environmental protection, and risk and adaptive management.
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.
Author: Stewart Jones
Publisher: Emerald Group Publishing
ISBN: 1780520204
Category : Business & Economics
Languages : en
Pages : 296
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Book Description
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
Author: Roger L. Burritt
Publisher: Springer Science & Business Media
ISBN: 9400713908
Category : Science
Languages : en
Pages : 388
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Book Description
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’.
Author: Stefan Schaltegger
Publisher: Routledge
ISBN: 1351281437
Category : Business & Economics
Languages : en
Pages : 385
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Book Description
This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come.
