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Ecology, Sustainable Development and Accounting

Ecology, Sustainable Development and Accounting
Author: Seleshi Sisaye
Publisher: Routledge
Total Pages: 238
Release: 2015-08-11
Genre: Business & Economics
ISBN: 1135070539

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Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.


Environmental Accounting, Sustainability and Accountability

Environmental Accounting, Sustainability and Accountability
Author: Somnath Debnath
Publisher: Sage Publications Pvt. Limited
Total Pages: 424
Release: 2019-07-15
Genre:
ISBN: 9789353882082

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This book proposes effective means for sustainable development through ethical accounting and reporting of the use of social and environmental resources.


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

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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.


Routledge Handbook of Environmental Accounting

Routledge Handbook of Environmental Accounting
Author: Jan Bebbington
Publisher: Routledge
Total Pages: 544
Release: 2021-03-30
Genre: Business & Economics
ISBN: 0429620950

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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.


Accounting for the Environment

Accounting for the Environment
Author: Rob Gray
Publisher: SAGE Publications Limited
Total Pages: 388
Release: 2001
Genre: Business & Economics
ISBN:

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`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.


Taking Nature Into Account

Taking Nature Into Account
Author: Wouter van Dieren
Publisher: Springer Science & Business Media
Total Pages: 340
Release: 2012-12-06
Genre: Science
ISBN: 1461242460

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Indicators used to direct ecomonic policy are based on a number of factors - none of which, however, acknowledge the degradation of natural resources. Continued deterioration of the environment is leading us closer to crisis, while policymakers and the public base their decisions on dangerously incomplete information. In Taking Nature into Account, a number of the world's leading experts state the ethical, historical, economic, and ecological arguments for including environmental factors when measuring fiscal health. Initiated by the Club of Rome (an international group of influential businesspeople, statesmen, and scientists), and written in cooperation with the World Wide Fund for Nature, the report reviews existing methodologies and makes recommendations for adjusting the way we think about and measure the economy.


Sustainability Accounting and Accountability

Sustainability Accounting and Accountability
Author: Delphine Gibassier
Publisher: Routledge
Total Pages: 528
Release: 2010-12-14
Genre: Business & Economics
ISBN: 1136714006

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This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.


Environmental Accounting and Reporting

Environmental Accounting and Reporting
Author: Maria-Gabriella Baldarelli
Publisher: Springer
Total Pages: 400
Release: 2017-04-05
Genre: Business & Economics
ISBN: 3319509187

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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.


The Financial Ecosystem

The Financial Ecosystem
Author: Satyajit Bose
Publisher: Springer Nature
Total Pages: 436
Release: 2019-10-16
Genre: Business & Economics
ISBN: 3030056244

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Long term asset owners and managers, while seeking high risk-adjusted returns and efficiently allocating scarce financial capital to the highest value economic activities, have the essential and formidable role of ensuring the sustainability of return. But generally accepted financial accounting methods are ill-equipped to provide clear signals of the risks and opportunities created by scarce natural and human capital. Hence many investment managers in global financial markets, while performing due diligence on portfolio companies, examine metrics of non-financial performance, especially environmental, social and governance (ESG) indicators. Broken into three sections, this book outlines the rationale for and methods used in six areas where financial acumen has been harnessed to the goal of combining monetary return with long run sustainability. The first section offers an introduction to the role of finance in achieving sustainability, and includes an overview of the six areas—sustainable investing, impact investing, decentralized finance, conservation finance, and cleantech finance. The methods section of the book illustrates analytical tools and specialized data sources essential to those interested in increasing the level of social responsibility embedded in economic activity. The applications section describes and differentiates each of the six areas and their roles in advancing specific measures of sustainability.