Environmental Accounting in Theory and Practice

Environmental Accounting in Theory and Practice
Author: K. Uno
Publisher: Springer Science & Business Media
Total Pages: 451
Release: 2013-06-29
Genre: Business & Economics
ISBN: 9401714339

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.

Nature's Numbers

Nature's Numbers
Author: National Research Council
Publisher: National Academies Press
Total Pages: 262
Release: 1999-06-28
Genre: Political Science
ISBN: 0309173388

In order to really see the forest, what's the best way to count the trees? Understanding how the economy interacts with the environment has important implications for policy, regulatory, and business decisions. How should our national economic accounts recognize the increasing interest in and importance of the environment? Nature's Numbers responds to concerns about how the United States should make these measurements. The book recommends how to incorporate environmental and other non-market measures into the nation's income and product accounts. The panel explores alternative approaches to environmental accounting, including those used in other countries, and addresses thorny issues such as how to measure the stocks of natural resources and how to value non-market activities and assets. Specific applications to subsoil minerals, forests, and clean air show how the general principles can be applied. The analysis and insights provided in this book will be of interest to economists, policymakers, environmental advocates, economics faculty, businesses based on natural resources, and managers concerned with the role of the environment in our economic affairs.

Environmental Accounting and Reporting

Environmental Accounting and Reporting
Author: Maria-Gabriella Baldarelli
Publisher: Springer
Total Pages: 412
Release: 2017-04-05
Genre: Business & Economics
ISBN: 3319509187

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.

Sustainability Accounting and Integrated Reporting

Sustainability Accounting and Integrated Reporting
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.

Integrated Environmental and Economic Accounting

Integrated Environmental and Economic Accounting
Author: United Nations Environment Programme. Economics and Trade Unit
Publisher: Incumbent
Total Pages: 256
Release: 2000
Genre: Business & Economics
ISBN:

The objective of this manual is to provide hands-on guidance for the implementation of practical SEEA (system of integrated environmental and economic accounting) modules, which are those that can be compiled within reasonable time and cost constraints, while ensuring maximum consistency with the worldwide adopted standards of the 1993 System of national accounts (SNA).

Economic Growth and Environmental Sustainability

Economic Growth and Environmental Sustainability
Author: Paul Ekins
Publisher: Routledge
Total Pages: 396
Release: 2002-01-04
Genre: Business & Economics
ISBN: 113468939X

A key area of public policy in the last twenty years is the question of how, and how much, to protect vthe environment. At the heart of this has been the heated debate over the nature of the relationship between economic growth and environmental sustainability. Is environemental sustainability economic growth or `green growth', a contradiction in terms? Avoiding the confusion that often surrounds these issues, Ekins provides rigorous expositions of the concept of sustainability, integrated environmental and economic accounting, the Environmental Kuznets Curve, the economics of climate change and environmental taxation. Individual chapters are organised as self-contained, state-of-the-art expositions of the core issues of environmental economics, with extensive cross-referencing from one chapter to another, in order to guide the student or policy-maker through these complex problems. Paul Ekins breaks new ground in defining the conditions of compatibility between economic growth and environmental sustainability, and provides measures and criteria by which the environmental sustainability of economic growth, as it occurs in the real world, may be judged. It is argued that `green growth' is not only theoretically possible but economically achievable and the authors show what environmental and economic policies are required to achieve this. Economic Growth and Environmental Sustainability will be welcolmed by students of and researchers in environmental economics and environmental studies, as well as all interested policy-makers.

System of Environmental-economic Accounting for Water

System of Environmental-economic Accounting for Water
Author: United Nations. Statistical Division
Publisher:
Total Pages: 216
Release: 2012
Genre: Business & Economics
ISBN:

The System of Environmental-Economic Accounting for Water, commonly referred to as SEEA-Water, is a conceptual framework for the organization of physical and economic information, developed with the purpose of providing an integrated conceptual framework to support water policy design and evaluation. It uses concepts, definitions and classifications coherent with those of the System of National Accounts. SEEA-Water is a subsystem of the System of Environmental-Economic Accounting (SEEA), which provides internationally agreed standards for the compilation of measures about the environment and its interactions with the economy. After a rigorous consultation process, SEEA-Water was adopted in 2007 by the United Nations Statistical Commission (UNSC). Part I of SEEA-Water has been adopted as an interim international statistical standard subject to re-evaluation when the SEEA is adopted as an international statistical standard.

System of Environmental-Economic Accounting 2012

System of Environmental-Economic Accounting 2012
Author: United Nations
Publisher: International Monetary Fund
Total Pages: 378
Release: 2017-04-16
Genre: Nature
ISBN: 9211615631

Comparable and reliable data supporting coherent analytical and policy frameworks are essential elements to inform debates and guide policy related to the interrelationships between the economy and the environment. "The System of Environmental-Economic Accounting 2012—Central Framework" (SEEA Central Framework) is a statistical framework consisting of a comprehensive set of tables and accounts, which guides the compilation of consistent and comparable statistics and indicators for policymaking, analysis and research. It has been produced and is released under the auspices of the United Nations, the European Commission, the Food and Agriculture Organization of the United Nations, the Organisation for Economic Co-operation and Development, the International Monetary Fund, and the World Bank Group. The SEEA-Central Framework reflects the evolving needs of its users, new developments in environmental economic accounting and advances in methodological research.

Sustainability Accounting and Reporting

Sustainability Accounting and Reporting
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.