Routledge Handbook of Environmental Accounting

Routledge Handbook of Environmental Accounting
Author: Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Publsiher: Routledge
Total Pages: 438
Release: 2021-03-31
Genre: Business & Economics
ISBN: 9780429620959

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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.

Environmental Accounting and Reporting

Environmental Accounting and Reporting
Author: Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Nesheva-Kiosseva
Publsiher: Springer
Total Pages: 400
Release: 2017-04-05
Genre: Business & Economics
ISBN: 9783319509181

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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 Accounting Sustainability and Accountability

Environmental Accounting  Sustainability and Accountability
Author: Somnath Debnath
Publsiher: SAGE Publications India
Total Pages: 424
Release: 2019-06-03
Genre: History
ISBN: 9789353284657

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The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning. It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for. Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.

Sustainability Accounting and Reporting

Sustainability Accounting and Reporting
Author: Stefan Schaltegger,Martin Bennett,Roger Burritt
Publsiher: Springer Science & Business Media
Total Pages: 718
Release: 2006-09-14
Genre: Law
ISBN: 9781402049743

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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.

Environmental Accounting and Reporting

Environmental Accounting and Reporting
Author: Shuchi Pahuja
Publsiher: Unknown
Total Pages: 314
Release: 2009
Genre: Business & Economics
ISBN: 8177082205

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The last two decades have witnessed an increasing global concern for the harmful long-term impact of industrial activities on the environment and, subsequently, on the financial performance of a company and the economic growth of a country. This has led to a growing demand from various stakeholders for the measurement of a company's environmental activities and impacts, and subsequent public disclosure of this information. As a result, a new area of accounting has emerged: environmental accounting. Environmental accounting at the corporate level deals with the identification, measurement, recognition, and disclosure of environmental costs, liabilities, and contingencies in the financial records of a company for the benefit of various internal and external stakeholders. This book provides a broad introduction, covering environmental accounting, environmental reporting, and environmental auditing, as these are interrelated and form a very important part of a company's comprehensive environmental management system. The book also assesses the need for a separate regulatory framework to specifically address these issues.

Sustainability Accounting and Integrated Reporting

Sustainability Accounting and Integrated Reporting
Author: Charl de Villiers,Warren Maroun
Publsiher: Routledge
Total Pages: 170
Release: 2017-11-03
Genre: Business & Economics
ISBN: 9781351608855

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Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Contemporary Environmental Accounting

Contemporary Environmental Accounting
Author: Stefan Schaltegger,Roger Burritt
Publsiher: Routledge
Total Pages: 462
Release: 2000-10
Genre: Business & Economics
ISBN: 1909493155

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Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting. A solutions manual is available on request with the purchase of this book.

Advances in Environmental Accounting Management

Advances in Environmental Accounting   Management
Author: Ataur Belal,Fátima de Souza Freire,Stuart Cooper
Publsiher: Emerald Group Publishing
Total Pages: 194
Release: 2017
Genre: Environmental auditing
ISBN: 9781786353764

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Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.