Accounting for the Environment

Accounting for the Environment PDF Author: Rob Gray
Publisher: SAGE
ISBN: 0857022725
Category : Business & Economics
Languages : en
Pages : 360

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Book Description
`This book is a good comprehensive text and comes highly recommended to anyone currently involved in, looking to get involved in, or just interested in environmental management, environmental accounting and reporting' - Pacific Accounting Review This is 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 advanced student or researcher can explore research and more complex issues, and a useful guide for practitioners seeking to understand and implement environmental practice.

Accounting for the Environment

Accounting for the Environment PDF Author: Rob Gray
Publisher: Paul Chapman Pub
ISBN:
Category : Nature
Languages : en
Pages : 348

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Book Description
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

Accounting for the Environment

Accounting for the Environment PDF Author: Rob Gray
Publisher: SAGE Publications Limited
ISBN: 9780761971375
Category : Business & Economics
Languages : en
Pages : 360

View

Book Description
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

Environmental Accounting in Theory and Practice

Environmental Accounting in Theory and Practice PDF Author: K. Uno
Publisher: Springer Science & Business Media
ISBN: 9780792345596
Category : Business & Economics
Languages : en
Pages : 482

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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.

Environmental Management Accounting: Informational and Institutional Developments

Environmental Management Accounting: Informational and Institutional Developments PDF Author: M.D. Bennett
Publisher: Springer Science & Business Media
ISBN: 1402005520
Category : Business & Economics
Languages : en
Pages : 296

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Book Description
Giving a comprehensive coverage of the state of the art, this text presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures.

Environmental Accounting

Environmental Accounting PDF Author: Ecaterina Volosin
Publisher: GRIN Verlag
ISBN: 364019232X
Category :
Languages : en
Pages : 33

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Book Description
Seminar paper from the year 2008 in the subject Business economics - Miscellaneous, grade: 72% (1,5), University of Glamorgan (Business School), course: Issues in Management Accounting, 20 entries in the bibliography, language: English, abstract: As an issue, the environment has been growing in significance in the minds of the community and, more recently, in the minds of business. Everyone remembers the Exxon's Valdez disaster, Shell's run-ins with Greenpeace and Nike's sweatshop scandal. Whether or not these events represented true ecological or social disasters is hotly debated, but one thing is not - they all hit the major news outlets and were public relations nightmares. To avoid such nightmares, many companies are opting for transparency not only in their financial statements, but also in their nonfinancial information, such as reports on their environmental record, social responsibility and sustainability (McCrary, 2002). In this context the aim of this paper is to examine the nature of environmental accounting and to describe how companies are responding to pressures to keep accounting records of the impact that their productive processes have on the environment.

Environmental and Material Flow Cost Accounting

Environmental and Material Flow Cost Accounting PDF Author: Christine M. Jasch
Publisher: Springer Science & Business Media
ISBN: 1402090285
Category : Business & Economics
Languages : en
Pages : 198

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Book Description
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.

Environmental Management Accounting for Cleaner Production

Environmental Management Accounting for Cleaner Production PDF 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.

Accounting for the Environment

Accounting for the Environment PDF Author: Martin Freedman
Publisher: Emerald Group Pub Limited
ISBN: 9781781903032
Category : Business & Economics
Languages : en
Pages : 200

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Book Description
The journal has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firms environmental performance and disclosures.

Environmental Accounting, Sustainability and Accountability

Environmental Accounting, Sustainability and Accountability PDF Author: Somnath Debnath
Publisher: SAGE Publications Pvt. Limited
ISBN: 9789353284640
Category : History
Languages : en
Pages : 424

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Book Description
The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning. It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for. Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.