Environmental Accounting In Theory And Practice
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Author |
: K. Uno |
Publisher |
: Springer Science & Business Media |
Total Pages |
: 451 |
Release |
: 2013-06-29 |
ISBN-10 |
: 9789401714334 |
ISBN-13 |
: 9401714339 |
Rating |
: 4/5 (34 Downloads) |
Synopsis Environmental Accounting in Theory and Practice by : K. Uno
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 |
: Maria-Gabriella Baldarelli |
Publisher |
: Springer |
Total Pages |
: 412 |
Release |
: 2017-04-05 |
ISBN-10 |
: 9783319509181 |
ISBN-13 |
: 3319509187 |
Rating |
: 4/5 (81 Downloads) |
Synopsis Environmental Accounting and Reporting by : Maria-Gabriella Baldarelli
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 |
: Daniel Blake Rubenstein |
Publisher |
: Praeger |
Total Pages |
: 234 |
Release |
: 1994-07-21 |
ISBN-10 |
: UCSD:31822018707067 |
ISBN-13 |
: |
Rating |
: 4/5 (67 Downloads) |
Synopsis Environmental Accounting for the Sustainable Corporation by : Daniel Blake Rubenstein
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 |
Total Pages |
: 704 |
Release |
: 2006-09-14 |
ISBN-10 |
: 9781402049743 |
ISBN-13 |
: 1402049749 |
Rating |
: 4/5 (43 Downloads) |
Synopsis Sustainability Accounting and Reporting by : Stefan Schaltegger
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 |
: Harry I. Wolk |
Publisher |
: SAGE |
Total Pages |
: 697 |
Release |
: 2008 |
ISBN-10 |
: 9781412953450 |
ISBN-13 |
: 1412953456 |
Rating |
: 4/5 (50 Downloads) |
Synopsis Accounting Theory by : Harry I. Wolk
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author |
: Stefan Schaltegger |
Publisher |
: Routledge |
Total Pages |
: 462 |
Release |
: 2000-10 |
ISBN-10 |
: 1909493155 |
ISBN-13 |
: 9781909493155 |
Rating |
: 4/5 (55 Downloads) |
Synopsis Contemporary Environmental Accounting by : Stefan Schaltegger
Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting. A solutions manual is available on request with the purchase of this book.
Author |
: Caraiani, Chira?a |
Publisher |
: IGI Global |
Total Pages |
: 398 |
Release |
: 2015-07-24 |
ISBN-10 |
: 9781466687219 |
ISBN-13 |
: 1466687215 |
Rating |
: 4/5 (19 Downloads) |
Synopsis Green Accounting Initiatives and Strategies for Sustainable Development by : Caraiani, Chira?a
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 |
: Pablo Martínez de Anguita |
Publisher |
: |
Total Pages |
: 190 |
Release |
: 2010 |
ISBN-10 |
: 9780415776301 |
ISBN-13 |
: 0415776309 |
Rating |
: 4/5 (01 Downloads) |
Synopsis Environmental Social Accounting Matrices by : Pablo Martínez de Anguita
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 |
: United States. Federal Emergency Management Agency |
Publisher |
: |
Total Pages |
: 32 |
Release |
: 1983 |
ISBN-10 |
: PURD:32754075496475 |
ISBN-13 |
: |
Rating |
: 4/5 (75 Downloads) |
Synopsis Annual Report by : United States. Federal Emergency Management Agency
Author |
: Stefan Schaltegger |
Publisher |
: Springer Science & Business Media |
Total Pages |
: 500 |
Release |
: 2008-10-10 |
ISBN-10 |
: 9781402089138 |
ISBN-13 |
: 1402089139 |
Rating |
: 4/5 (38 Downloads) |
Synopsis Environmental Management Accounting for Cleaner Production by : Stefan Schaltegger
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.