Download or read book Environmental and Material Flow Cost Accounting written by Christine M. Jasch and published by Springer Science & Business Media. This book was released on 2008-11-07 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taking Stock of Industrial Ecology written by Roland Clift and published by Springer. This book was released on 2015-12-11 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can we design more sustainable industrial and urban systems that reduce environmental impacts while supporting a high quality of life for everyone? What progress has been made towards reducing resource use and waste, and what are the prospects for more resilient, material-efficient economies? What are the environmental and social impacts of global supply chains and how can they be measured and improved? Such questions are at the heart of the emerging discipline of industrial ecology, covered in Taking Stock of Industrial Ecology. Leading authors, researchers and practitioners review how far industrial ecology has developed and current issues and concerns, with illustrations of what the industrial ecology paradigm has achieved in public policy, corporate strategy and industrial practice. It provides an introduction for students coming to industrial ecology and for professionals who wish to understand what industrial ecology can offer, a reference for researchers and practitioners and a source of case studies for teachers.
Download or read book Handbook of Research on Climate Change and the Sustainable Financial Sector written by Olarewaju, Odunayo Magret and published by IGI Global. This book was released on 2021-06-25 with total page 573 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Green Accounting and Material Flow Analysis written by Peter Bartelmus and published by . This book was released on 2000 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Practical Handbook of Material Flow Analysis written by Paul H. Brunner and published by CRC Press. This book was released on 2016-04-19 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first-ever book on this subject establishes a rigid, transparent and useful methodology for investigating the material metabolism of anthropogenic systems. Using Material Flow Analysis (MFA), the main sources, flows, stocks, and emissions of man-made and natural materials can be determined. By demonstrating the application of MFA, this book reveals how resources can be conserved and the environment protected within complex systems. The fourteen case studies presented exemplify the potential for MFA to contribute to sustainable materials management. Exercises throughout the book deepen comprehension and expertise. The authors have had success in applying MFA to various fields, and now promote the use of MFA so that future engineers and planners have a common method for solving resource-oriented problems.
Download or read book Environmental Accounting in Theory and Practice written by K. Uno and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Handbook of Sustainable Engineering written by Joanne Kauffman and published by Springer. This book was released on 2013-04-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.
Download or read book Green Accounting written by Peter Bartelmus and published by Routledge. This book was released on 2018-01-12 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Our cherished economic indicators of income, product, consumption and capital fail in taking a long-term view of social progress. They do not account for environmental deterioration, which impairs the quality of life of present and future generations, and hence the sustainability of development. "Greening" the conventional national (and corporate) accounts introduces environmental impacts and costs into these accounts and balances. The result is a new compass for steering the economy towards sustainability, which may change not only our main measures of economic performance but also the basic tenets of environmental and resource policies. This book presents methodological advances and case studies of environmental accounting, and discusses their use in environmental management and policies. In their introduction, the editors provide a critical perspective of historical developments and current debates.
Download or read book Environmental Management Accounting Procedures and Principles written by and published by . This book was released on 2001 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book OECD Green Growth Studies Material Resources Productivity and the Environment written by OECD and published by OECD Publishing. This book was released on 2015-02-12 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a factual analysis of material flows and resource productivity in OECD countries in a global context.
Download or read book Special Types of Life Cycle Assessment written by Matthias Finkbeiner and published by Springer. This book was released on 2016-07-27 with total page 413 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents specialised methods and tools built on classical LCA. In the first book-length overview, their importance for the further growth and application of LCA is demonstrated for some of the most prominent species of this emerging trend: Carbon footprinting; Water footprinting; Eco-efficiency assessment; Resource efficiency assessment; Input-output and hybrid LCA; Material flow analysis; Organizational LCA. Carbon footprinting was a huge driver for the market expansion of simplified LCA. The discussions led to an ample proliferation of different guidelines and standards including ISO/TS 14067 on Carbon Footprint of Product. Atsushi Inaba (Kogakuin University, Tokyo, Japan) and his eight co-authors provide an up-to-date status of Carbon Footprint of Products. The increasing relevance of Water Footprinting and the diverse methods were the drivers to develop the ISO 14046 as international water footprint standard. Markus Berger (Technische Universität Berlin, Germany), Stephan Pfister (ETH Zurich, Switzerland) and Masaharu Motoshita (Agency of Industrial Science and Technology, Tsukuba, Japan) present a status of water resources and demands from a global and regional perspective. A core part is the discussion and comparison of the different water footprint methods, databases and tools. Peter Saling from BASF SE in Ludwigshafen, Germany, broadens the perspective towards Eco-efficiency Assessment. He describes the BASF-specific type of eco-efficiency analysis plus adaptions like the so-called SEEBALANCE and AgBalance applications. Laura Schneider, Vanessa Bach and Matthias Finkbeiner (Technische Universität Berlin, Germany) address multi-dimensional LCA perspectives in the form of Resource Efficiency Assessment. Research needs and proposed methodological developments for abiotic resource efficiency assessment, and especially for the less developed area of biotic resources, are discussed.The fundamentals ofInput-output and Hybrid LCA are covered by Shinichiro Nakamura (Waseda University, Tokyo, Japan) and Keisuke Nansai (National Institute for Environmental Studies, Tsukuba, Japan). The concepts of environmentally extended IO, different types of hybrid IO-LCA and the waste model are introduced. David Laner and Helmut Rechberger (Vienna University of Technology, Austria) present the basic terms and procedures of Material Flow Analysismethodology. The combination of MFA and LCA is discussed as a promising approach for environmental decision support. Julia Martínez-Blanco (Technische Universität Berlin, Germany; now at Inèdit, Barcelona, Spain), Atsushi Inaba (Kogakuin University, Tokyo, Japan) and Matthias Finkbeiner (Technische Universität Berlin, Germany) introduce a recent development which could develop a new trend, namely the LCA of Organizations.
Download or read book Review of Management Accounting Research written by Magdy G. Abdel-Kader and published by Springer. This book was released on 2011-10-26 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.
Download or read book Accounting for Sustainability Asia Pacific Perspectives written by Ki-Hoon Lee and published by Springer. This book was released on 2018-01-30 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Environmental Life Cycle Assessment of Goods and Services written by Chris T. Hendrickson and published by Routledge. This book was released on 2010-09-30 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental life cycle assessment is often thought of as cradle to grave and therefore as the most complete accounting of the environmental costs and benefits of a product or service. However, as anyone who has done an environmental life cycle assessment knows, existing tools have many problems: data is difficult to assemble and life cycle studies take months of effort. A truly comprehensive analysis is prohibitive, so analysts are often forced to simply ignore many facets of life cycle impacts. But the focus on one aspect of a product or service can result in misleading indications if that aspect is benign while other aspects pollute or are otherwise unsustainable. This book summarizes the EIO-LCA method, explains its use in relation to other life cycle assessment models, and provides sample applications and extensions of the model into novel areas. A final chapter explains the free, easy-to-use software tool available on a companion website. (www.eiolca.net) The software tool provides a wealth of data, summarizing the current U.S. economy in 500 sectors with information on energy and materials use, pollution and greenhouse gas discharges, and other attributes like associated occupational deaths and injuries. The joint project of twelve faculty members and over 20 students working together over the past ten years at the Green Design Institute of Carnegie Mellon University, the EIO-LCA has been applied to a wide range of products and services. It will prove useful for research, industry, and in economics, engineering, or interdisciplinary classes in green design.
Download or read book Energy Systems Evaluation Volume 1 written by Jingzheng Ren and published by Springer Nature. This book was released on 2021-06-01 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents various methods for sustainability assessment of energy systems, under various different conditions and scenarios. It answers the questions of how to measure the sustainability of energy systems by adopting appropriate metrics and methods. This book provides readers with a comprehensive view of the frontiers of sustainability assessment methods for energy system analysis. It presents various methodologies, allowing readers to understand: the complete metrics for sustainability assessment; life cycle thinking for sustainability assessment of energy systems; and the advanced sustainability assessment methods for energy systems. This book is of interest to researchers, engineers, decision makers, and postgraduate students within the field of energy systems, sustainability, and decision analysis.
Download or read book Environmental Management Accounting written by Christian Herzig and published by Routledge. This book was released on 2012-03-15 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Annual Report written by United States. Federal Emergency Management Agency and published by . This book was released on 1983 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
