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Management Accounting Standards for Sustainable Business Practices

Management Accounting Standards for Sustainable Business Practices
Author: Ionica Oncioiu
Publisher: Business Science Reference
Total Pages: 360
Release: 2019-07-08
Genre: Managerial accounting
ISBN: 9781799801795

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""This book explores various theoretical and practical approaches of management accounting and its impact on different areas of activity in the 21st century"--Provided by publisher"--


Perspectives of Management Accounting for Sustainable Business Practices

Perspectives of Management Accounting for Sustainable Business Practices
Author: Oncioiu, Ionica
Publisher: IGI Global
Total Pages: 299
Release: 2022-06-30
Genre: Business & Economics
ISBN: 1668445972

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In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.


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.


Modern Regulations and Practices for Social and Environmental Accounting

Modern Regulations and Practices for Social and Environmental Accounting
Author: Eugénio, Teresa
Publisher: IGI Global
Total Pages: 345
Release: 2022-04-08
Genre: Business & Economics
ISBN: 1799894126

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There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.


Sustainability Accounting and Accountability

Sustainability Accounting and Accountability
Author: Matias Laine
Publisher: Routledge
Total Pages: 337
Release: 2021-07-20
Genre: Business & Economics
ISBN: 1000405761

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Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.


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.


Accounting for Sustainability

Accounting for Sustainability
Author: Gunnar Rimmel
Publisher: Routledge
Total Pages: 223
Release: 2020-08-31
Genre: Business & Economics
ISBN: 100017185X

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This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.


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

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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.


Environmental Management Accounting and Supply Chain Management

Environmental Management Accounting and Supply Chain Management
Author: Roger L. Burritt
Publisher: Springer Science & Business Media
Total Pages: 388
Release: 2011-05-19
Genre: Science
ISBN: 9400713908

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This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.


Metrics for Sustainable Business

Metrics for Sustainable Business
Author: Scott R. Herriott
Publisher: Routledge
Total Pages: 266
Release: 2016-02-19
Genre: Business & Economics
ISBN: 1317450647

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Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.