Implementing Environmental Accounts
Author | : Springer |
Publisher | : |
Total Pages | : 240 |
Release | : 2012-12-02 |
Genre | : |
ISBN | : 9789400753242 |
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Author | : Springer |
Publisher | : |
Total Pages | : 240 |
Release | : 2012-12-02 |
Genre | : |
ISBN | : 9789400753242 |
Author | : Rashid M. Hassan |
Publisher | : Springer Science & Business Media |
Total Pages | : 233 |
Release | : 2012-12-02 |
Genre | : Business & Economics |
ISBN | : 9400753233 |
Leaving aside human and social capital for a future volume, the book should be viewed as a crucial first step in developing indicators for total wealth in the countries covered by the case studies, which include Kenya, Uganda, Tanzania, Ethiopia, Mozambique and South Africa. These case studies experiment with implementing the SEAA in sub-Saharan nations known to suffer from the ‘resource curse’: their wealth in resources and commodities has allowed inflows of liquidity, yet this cash has not funded crucial developments in infrastructure or education. What’s more, resource-driven economies are highly vulnerable to commodity price mutability. The new measures of wealth deployed here offer more hope for the future in these countries than they themselves would once have allowed for.
Author | : Pall M. Rikhardsson |
Publisher | : Springer Science & Business Media |
Total Pages | : 372 |
Release | : 2005-11-13 |
Genre | : Technology & Engineering |
ISBN | : 1402033737 |
This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.
Author | : M.D. Bennett |
Publisher | : Springer Science & Business Media |
Total Pages | : 296 |
Release | : 2005-12-30 |
Genre | : Technology & Engineering |
ISBN | : 0306480220 |
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
Author | : Pall M. Rikhardsson |
Publisher | : Springer Science & Business Media |
Total Pages | : 392 |
Release | : 2005-07-28 |
Genre | : Business & Economics |
ISBN | : 9781402033711 |
This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.
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.
Author | : Ecaterina Volosin |
Publisher | : GRIN Verlag |
Total Pages | : 33 |
Release | : 2008-10 |
Genre | : Business & Economics |
ISBN | : 364019232X |
Seminar paper from the year 2008 in the subject Business economics - Miscellaneous, grade: 72% (1,5), University of Glamorgan (Business School), course: Issues in Management Accounting, 20 entries in the bibliography, language: English, abstract: As an issue, the environment has been growing in significance in the minds of the community and, more recently, in the minds of business. Everyone remembers the Exxon's Valdez disaster, Shell's run-ins with Greenpeace and Nike's sweatshop scandal. Whether or not these events represented true ecological or social disasters is hotly debated, but one thing is not - they all hit the major news outlets and were public relations nightmares. To avoid such nightmares, many companies are opting for transparency not only in their financial statements, but also in their nonfinancial information, such as reports on their environmental record, social responsibility and sustainability (McCrary, 2002). In this context the aim of this paper is to examine the nature of environmental accounting and to describe how companies are responding to pressures to keep accounting records of the impact that their productive processes have on the environment.
Author | : United States. Federal Emergency Management Agency |
Publisher | : |
Total Pages | : 32 |
Release | : 1983 |
Genre | : Civil defense |
ISBN | : |
Author | : M.D. Bennett |
Publisher | : Springer Science & Business Media |
Total Pages | : 317 |
Release | : 2012-12-06 |
Genre | : Technology & Engineering |
ISBN | : 9401001979 |
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Author | : Christine M. Jasch |
Publisher | : Springer Science & Business Media |
Total Pages | : 212 |
Release | : 2008-11-07 |
Genre | : Business & Economics |
ISBN | : 1402090285 |
Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.