Overview

This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev- opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting. For the last five years EMAN, the environmental and sustainability - counting network, has developed from a small, dedicated group of European academics to a full-fledged international network with strong links to cor- rate accounting and reporting practitioners, international organizations and regulators. The network provides a platform for the exchange of ideas and the sharing of experiences with environmental and sustainability accounting and reporting. “EMAN Global” (www.eman-global.net) serves as an - brella organisation of the regional sections in the Asia Pacific (EMAN-AP), Europe (EMAN-EU), Americas (EMAN-AM) and Africa (EMAN-AF). Based on the success of the annual conferences of the European and Asia Pacific sections the American and African groups are planning their first workshops. The regional sections of EMAN have their own independent work agendas but are linked with each other through the steering committee of EMAN GLOBAL and by participating in other regional conferences, fora and workshops.

Full Product Details

Author:   Stefan Schaltegger ,  Martin Bennett ,  Roger Burritt
Publisher:   Springer-Verlag New York Inc.
Imprint:   Springer-Verlag New York Inc.
Edition:   2006 ed.
Volume:   21
Dimensions:   Width: 16.00cm , Height: 3.60cm , Length: 24.00cm
Weight:   1.098kg
ISBN:  

9781402049736

ISBN 10:   1402049730
Pages:   718
Publication Date:   30 October 2006
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Out of stock  
The supplier is temporarily out of stock of this item. It will be ordered for you on backorder and shipped when it becomes available.

Table of Contents

Preface. 1. Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction; Stefan Schaltegger, Martin Bennett and Roger Burritt.-Part I Conceptual Developments of Sustainability Accounting.- 2. Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?; Stefan Schaltegger and Roger Burritt.- 3. Towards a Monetised Triple Bottom Line for an Alcohol Producer. Using Stakeholder Dialogue to Negotiate a 'Licence to Operate' by Constructing an Account of Social Performance; David Bent.- 4. Integrating Sustainability into Traditional Financial Analysis; Juan Piñeiro Chousa and Noelia Romero Castro.- 5. The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry; Timo Busch, Christa Liedtke and Severin Beucker.- 6. Accounting for Health and Safety Costs. Review and Comparison of Selected Methods; Pall Rikhardsson.- 7. Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisations; Thomas Heupel.- Part II Linking Environmental and Sustainability Accounting with Economic Success.- 8. Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value; Marcus Wagner.- 9. The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry; Niki Nikolaus Rosinski.- 10. Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units; Benjamin Karatzoglou.- 11. Is there a Market Payoff forBeing Green at the Lima Stock Exchange?; Samuel Mongrut Montalván and Jesus Tong Chang.- 12. Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement; Laurie Mook.- Part III Reporting External Accounting Frameworks and Benchmarking.- 13. Corporate Sustainability Reporting. An Overview; Christian Herzig and Stefan Schaltegger.- 14. Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines; Ralph Thurm.- 15. The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency; Nobuyuki Miyazaki.- 16. The Green-Budget Matrix Model. Theory and Cases in Japanese Companies; Yoshihiro Ito, Hiroyuki Yagi and Akira Omori.- 17. Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers; Roger Burritt and Chika Saka.- 18. Benchmarking Environmental Performance in the English University Sector. The Experience of the Higher Education Environmental Performance Improvement (HEEPI) Project; Martin Bennett , Peter Hopkinson and Peter James.- Part IV National Experiences and Developments in Environmental and Sustainability Accounting.- 19. Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems; Jaroslava Hyršlová and Miroslav Hájek.- 20. Corporate Environmental Accounting and Reporting in China. Current Status and the Future; Hua Xiao.- 21. Development of Corporate Environmental Accounting in Korea. Case Studies and Policy Implications; Byung-Wook Lee, Seung-Tae Jung and Jeong-Heui Kim.- 22. Understanding

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions