Accounting For Sustainable Development Performance PDF Download
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Author | : Jan Bebbington |
Publisher | : Elsevier |
Total Pages | : 143 |
Release | : 2007-07-27 |
Genre | : Business & Economics |
ISBN | : 0080551238 |
Download Accounting for sustainable development performance Book in PDF, ePub and Kindle
This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development. Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data. The research also draws from FCA (full accounting technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM (Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness as an accounting tool. The project also examines how sustainable development data is used within a case study organisation (BP) and how such data can be used within other organisations. * Shows how Sustainability Assessment Model (SAM) performance data is perceived by project management teams. * Provides a broad perception of the SAM from the oil and gas industry. * Evaluates the usefulness of the SAM in the electricity and building industry
Author | : Sten Thore |
Publisher | : Elsevier |
Total Pages | : 314 |
Release | : 2021-11-27 |
Genre | : Political Science |
ISBN | : 0323902693 |
Download Measuring Sustainable Development Goals Performance Book in PDF, ePub and Kindle
Measuring Sustainable Development Goals Performance provides a quantitative and analytical framework for evaluating social, economic, and environmental policies aiming at the UN sustainable development goals (SDGs). Continuing their earlier work on multidimensional analysis, the authors demonstrate how nations can be ranked in terms of their performance in meeting a given set of SDGs, providing numerical calculation of SDGs deficit. Their calculations show that even before the arrival of the COVID-19 virus, there existed in several large Western nations undetected pockets of SDG deficits, such as in the care for the elderly, personal safety, and hygiene. Extending the calculations to cover COVID-19 data for 2020, it turns out that the same deficit nations also suffered excess death rates caused by the virus.This book offers a balanced and holistic paradigm for evaluating progress of the SDGs, assisting the convergence of national and international efforts toward economic development, social progress, and environmental protection. 2023 PROSE Awards - Winner: Category: Single and Multivolume Reference and Textbooks in Social Sciences: Association of American Publishers Includes novel tools, procedures, diagnostics, and metrics for evaluating the entire spectrum of SDGs in a wide variety of settings Ranks nations according to their social and economic performance, based on each nation's unique resource and output indicators Examines international efforts toward shaping a new Social Contract between global partners Delivers a new Calculus of Consent: Logical foundation for forging Geneva Consensus for Sustainable Development
Author | : Stefan Schaltegger |
Publisher | : Springer Science & Business Media |
Total Pages | : 704 |
Release | : 2006-09-14 |
Genre | : Law |
ISBN | : 1402049749 |
Download Sustainability Accounting and Reporting Book in PDF, ePub and Kindle
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 | : Anthony Hopwood |
Publisher | : Taylor & Francis |
Total Pages | : 278 |
Release | : 2010-09-23 |
Genre | : Business & Economics |
ISBN | : 1136532846 |
Download Accounting for Sustainability Book in PDF, ePub and Kindle
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 | : Ki-Hoon Lee |
Publisher | : Springer |
Total Pages | : 315 |
Release | : 2018-01-30 |
Genre | : Business & Economics |
ISBN | : 3319708996 |
Download Accounting for Sustainability: Asia Pacific Perspectives Book in PDF, ePub and Kindle
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 | : Irene M. Herremans |
Publisher | : Business Expert Press |
Total Pages | : 122 |
Release | : 2020-06-19 |
Genre | : Business & Economics |
ISBN | : 1951527216 |
Download Sustainability Performance and Reporting Book in PDF, ePub and Kindle
This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. As organizations tackle global challenges, the faces of our businesses and our economic system are changing to consider the interests of all stakeholders rather than just shareholders. This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. It begins with a brief history of the concept of sustainability as it applies to both performance and reporting. Implementing sustainability in an organization begins with the development of policies which are consistent with the expectations of its stakeholders. An organization’s active participation in multi-stakeholder initiatives helps to align the policies with societal trends. Once the policies are developed, a management system is crucial to ensure congruence of policies with actual performance. Then, periodic reporting of performance based on well-recognized standards aids stakeholders in assessing an organization’s performance–reporting also helps stakeholders to determine if performance aligns with their expectations. Both internal and external assurances build stakeholder trust in the organization’s performance and reporting. Finally, the book concludes with a reflection on key messages and potential future actions for continuous improvement.
Author | : Martin Bennett |
Publisher | : Routledge |
Total Pages | : 587 |
Release | : 2017-09-08 |
Genre | : Business & Economics |
ISBN | : 1351282999 |
Download Sustainable Measures Book in PDF, ePub and Kindle
Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:The standardization and comparability of environmental and social performance measuresMeasuring and reporting on sustainable businessEco-points and other means of evaluating product impactsThe implementation of measurement and reportingBest practice in corporate environmental and social reportingNew means of communicating environmental dataEnvironmental performance evaluation in developing countries
Author | : Adams, Carol A. |
Publisher | : Edward Elgar Publishing |
Total Pages | : 456 |
Release | : 2022-07-21 |
Genre | : Business & Economics |
ISBN | : 1800373511 |
Download Handbook of Accounting and Sustainability Book in PDF, ePub and Kindle
This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.
Author | : Hans-Ulrich Krause |
Publisher | : Walter de Gruyter GmbH & Co KG |
Total Pages | : 386 |
Release | : 2019-11-18 |
Genre | : Business & Economics |
ISBN | : 3110598094 |
Download Key Performance Indicators for Sustainable Management Book in PDF, ePub and Kindle
Key Performance Indicators (KPIs) have become a regular and useful tool for measuring business performance everywhere. The KPIs not only help in strategic planning but also in managing operative business world over. The KPIs in the book are organized according to the Balanced Scorecard (BSC) approach, which emphasizes the importance of using both financial and non-financial information to remain competitive in the modern world. We proudly place on record the fact that our book is the first of its kind and provides for a complete analysis of KPIs under financial, customer, process and human resource/innovation perspectives. The book is a major contribution towards achieving sustainable growth as a competitive advantage. It also emphasizes the importance of social acceptance and environmental impact of the business activity. The compendium provides over 170 KPIs in a compact form. It delivers simple definitions, easy to calculate formulae, possible interpretations and useful suggestions towards an efficient and effective implementation of KPIs as controlling instruments.
Author | : Saskia Dorbandt |
Publisher | : GRIN Verlag |
Total Pages | : 54 |
Release | : 2021-01-04 |
Genre | : Business & Economics |
ISBN | : 3346322505 |
Download Welcome to the jungle. The three most dominant sustainability reporting frameworks and their ability to truly inform share- and stakeholders about the sustainability performance of a company Book in PDF, ePub and Kindle
Master's Thesis from the year 2020 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,3, Hamburg School of Business Administration gGmbH, course: Executive Master of Business Administration - Sustainability reporting frameworks for businesses, language: English, abstract: Today, the information demand about the sustainability related performance of companies is higher than ever. Share- as well as stakeholders require transparent information to be able to evaluate and compare companies on the basis of their sustainability performance. The research aim of this thesis is to distinguish the three most dominant reporting frameworks in 2020. Their ability to provide share- and stakeholders with comprehensive insights about the sustainability performance of companies will be analysed. The frameworks considered are GRI, SASB and TCFD. The expectations of share- and stakeholders towards sustainability information have been defined on the basis of four chosen representatives (WWF, EU, BlackRock and Norges Bank Investment Management) alongside the UN Sustainable Development Goals. Their expectations have been compared to the three reporting frameworks, on their ability to meet these. Based on the analysis, the GRI reporting framework shows the most comprehensive format of the three compared frameworks. Compared to SASB and TCFD, GRI is also the only framework that does have a global reach and covers all aspects of the triple bottom line of sustainability reporting. SASB is limited with it ́s focus on the financial filing format for public companies in the U.S. and TCFD with it ́s focus on the financial impact of climate change.