Ecology, Sustainable Development and Accounting
Ecology, Sustainable Development and Accounting

Author: Seleshi Sisaye

Publisher: Routledge

Published: 2015-08-11

Total Pages: 238

ISBN-13: 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.

Sustainability Accounting and Reporting
Sustainability Accounting and Reporting

Author: Stefan Schaltegger

Publisher: Springer Science & Business Media

Published: 2006-09-14

Total Pages: 704

ISBN-13: 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

Published: 2021-03-30

Total Pages: 544

ISBN-13: 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.

Environmental Options: Accounting for Sustainability
Environmental Options: Accounting for Sustainability

Author: K. Uno

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 431

ISBN-13: 9401100810

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In this study, the author constructs a systematic statistical framework for studying the environment and technology, the economy and society, and performs a series of analyses of the impact of human activities on the environment. The many topics analyzed include: energy consumption, resource use, water and air pollution, technology, recycling, and pollution prevention. From the theoretical perspective, Environmental Options: Accounting for Sustainability provides not only a model at the global level, but also at the level of individual industries, and for various social groups. Of equal significance, the framework also allows international linkages to be examined. The proposed framework will serve as a common yardstick in formulating environment policy in both developed and less developed countries, setting the standard for further international cooperation.

The Financial Ecosystem
The Financial Ecosystem

Author: Satyajit Bose

Publisher: Springer Nature

Published: 2019-10-16

Total Pages: 436

ISBN-13: 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.

Accounting for Sustainability
Accounting for Sustainability

Author: Anthony G. Hopwood

Publisher: Earthscan

Published: 2010

Total Pages: 286

ISBN-13: 1849776334

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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;

Taking Nature Into Account
Taking Nature Into Account

Author: Wouter van Dieren

Publisher: Springer Science & Business Media

Published: 2012-12-06

Total Pages: 340

ISBN-13: 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.

Accounting for the Environment
Accounting for the Environment

Author: Rob Gray

Publisher: SAGE Publications Limited

Published: 2001

Total Pages: 388

ISBN-13:

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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 advanc