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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: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
Get Book Here
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: Jan Bebbington
Publisher: Routledge
ISBN: 0429620950
Category : Business & Economics
Languages : en
Pages : 544
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Book Description
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.
Author: David Crowther
Publisher:
ISBN: 9780273650928
Category : Environmental auditing
Languages : en
Pages : 0
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Book Description
The relationship between companies and the environment in which they operate is of growing importance, with senior management increasingly recognising that they have a responsibility not just to shareholders but also to their other stakeholders. The process of social and environmental accounting seeks to embed these responsibilities within a company's accounting and reporting procedures. With the likelihood of regulations on environmental and social policy coming into force in the next few years, now is the time to get to grips with this process. This briefing offers practical advice on conducting social and environmental accounting. It provides a guide to the debate, a review of current practice and develops a practical framework for action. You will gain a clear understanding of the issues, the implications for your own organisation and how to take the process forward to ascertain the true cost of your products and processes. Contents include: Definition and principles of social and environmental accounting Accounting implications Corporate reporting implications International approaches
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 MartÃnez 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.
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.
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.
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: K. Uno
Publisher: Springer Science & Business Media
ISBN: 9401714339
Category : Business & Economics
Languages : en
Pages : 451
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Book Description
Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.
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.
Author: Maria-Gabriella Baldarelli
Publisher: Cambridge Scholars Publishing
ISBN: 1527547469
Category : Business & Economics
Languages : en
Pages : 173
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Book Description
For those interested in scientific and practical debate about social, environmental and sustainable accountability, the present volume provides such a discussion at the international level, considering the different typologies of companies. There is one common factor between the gas and oil sectors, waste management, and the economy of communion enterprises: they must all be legitimated in a sustainable modern world in order for us to find a new paradigm and give the world the best chance of survival. The contributors to this volume started to discuss these topics during the 7th Italian CSEAR conference held in Urbino, Italy, in 2018 and have continued the debate here, in order to answer necessary questions which will help prevent further environmental destruction.
