Accounting For Sustainability
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| Author | : Anthony Hopwood |
| Publisher | : Taylor & Francis |
| Total Pages | : 278 |
| Release | : 2010-09-23 |
| Genre | : Business & Economics |
| ISBN | : 1136532846 |
If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability
| Author | : Mario Giampietro |
| Publisher | : Routledge |
| Total Pages | : 288 |
| Release | : 2014-05-30 |
| Genre | : Business & Economics |
| ISBN | : 1317962079 |
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.
| Author | : Stefan Schaltegger |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 704 |
| Release | : 2006-09-14 |
| Genre | : Law |
| ISBN | : 1402049749 |
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 | : Charl Villiers |
| Publisher | : Routledge |
| Total Pages | : 185 |
| Release | : 2017-11-03 |
| Genre | : Business & Economics |
| ISBN | : 1351608851 |
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 | : José Luis Retolaza |
| Publisher | : Springer |
| Total Pages | : 77 |
| Release | : 2015-10-16 |
| Genre | : Business & Economics |
| ISBN | : 3319133772 |
This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.
| Author | : Stewart Jones |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 296 |
| Release | : 2012-06-15 |
| Genre | : Business & Economics |
| ISBN | : 1780520204 |
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
| Author | : Somnath Debnath |
| Publisher | : Sage Publications Pvt. Limited |
| Total Pages | : 424 |
| Release | : 2019-07-15 |
| Genre | : |
| ISBN | : 9789353882082 |
This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.
| Author | : Ki-Hoon Lee |
| Publisher | : Springer |
| Total Pages | : 315 |
| Release | : 2018-01-30 |
| Genre | : Business & Economics |
| ISBN | : 3319708996 |
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.
| Author | : Jan Bebbington |
| Publisher | : Routledge |
| Total Pages | : 544 |
| Release | : 2021-03-30 |
| Genre | : Business & Economics |
| ISBN | : 0429620950 |
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 | : Kıymet Tunca Çalıyurt |
| Publisher | : Springer |
| Total Pages | : 281 |
| Release | : 2019-01-14 |
| Genre | : Business & Economics |
| ISBN | : 9811332037 |
This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.
