Download or read book Ecology Sustainable Development and Accounting written by Seleshi Sisaye and published by Routledge. This book was released on 2015-08-11 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.
Download or read book Environmental Accounting for Sustainable Development written by Yusuf J. Ahmad and published by . This book was released on 1989 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Financial Ecosystem written by Satyajit Bose and published by Springer Nature. This book was released on 2019-10-16 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: Long term asset owners and managers, while seeking high risk-adjusted returns and efficiently allocating scarce financial capital to the highest value economic activities, have the essential and formidable role of ensuring the sustainability of return. But generally accepted financial accounting methods are ill-equipped to provide clear signals of the risks and opportunities created by scarce natural and human capital. Hence many investment managers in global financial markets, while performing due diligence on portfolio companies, examine metrics of non-financial performance, especially environmental, social and governance (ESG) indicators. Broken into three sections, this book outlines the rationale for and methods used in six areas where financial acumen has been harnessed to the goal of combining monetary return with long run sustainability. The first section offers an introduction to the role of finance in achieving sustainability, and includes an overview of the six areas—sustainable investing, impact investing, decentralized finance, conservation finance, and cleantech finance. The methods section of the book illustrates analytical tools and specialized data sources essential to those interested in increasing the level of social responsibility embedded in economic activity. The applications section describes and differentiates each of the six areas and their roles in advancing specific measures of sustainability.
Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taking Nature Into Account written by Wouter van Dieren and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: Indicators used to direct ecomonic policy are based on a number of factors - none of which, however, acknowledge the degradation of natural resources. Continued deterioration of the environment is leading us closer to crisis, while policymakers and the public base their decisions on dangerously incomplete information. In Taking Nature into Account, a number of the world's leading experts state the ethical, historical, economic, and ecological arguments for including environmental factors when measuring fiscal health. Initiated by the Club of Rome (an international group of influential businesspeople, statesmen, and scientists), and written in cooperation with the World Wide Fund for Nature, the report reviews existing methodologies and makes recommendations for adjusting the way we think about and measure the economy.
Download or read book Positional Analysis for Sustainable Development written by Judy Brown and published by Taylor & Francis. This book was released on 2017-05-18 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Approaches to decision making and accounting at the national- and business levels have to be reconsidered in light of climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems. Cost-Benefit Analysis is clearly not helping to address these issues. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. It also raises issues of how national and business accounting can be reconfigured to meet these challenges.
Download or read book Accounting for the Environment written by Rob Gray and published by SAGE Publications Limited. This book was released on 2001 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today. This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students, a firm base from which the advanc
Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Green Accounting Initiatives and Strategies for Sustainable Development written by Caraiani, Chira?a and published by IGI Global. This book was released on 2015-07-24 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Resource Accounting for Sustainability Assessment written by Mario Giampietro and published by Routledge. This book was released on 2014-05-30 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.
Download or read book Sustainability Accounting and Accountability written by Delphine Gibassier and published by Routledge. This book was released on 2010-12-14 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.
Download or read book Environmental Options Accounting for Sustainability written by K. Uno and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 431 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this study, the author constructs a systematic statistical framework for studying the environment and technology, the economy and society, and performs a series of analyses of the impact of human activities on the environment. The many topics analyzed include: energy consumption, resource use, water and air pollution, technology, recycling, and pollution prevention. From the theoretical perspective, Environmental Options: Accounting for Sustainability provides not only a model at the global level, but also at the level of individual industries, and for various social groups. Of equal significance, the framework also allows international linkages to be examined. The proposed framework will serve as a common yardstick in formulating environment policy in both developed and less developed countries, setting the standard for further international cooperation.
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 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 Environmental Accounting for the Sustainable Corporation written by Daniel Blake Rubenstein and published by Praeger. This book was released on 1994-07-21 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Sustainability in Accounting Education written by Maria Cadiz Dyball and published by Routledge. This book was released on 2015-10-14 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies’ accreditation requirements. This book was originally published as a special issue of Accounting Education.
