Schaltegger / Bennett / Burritt Sustainability Accounting and Reporting

2006
ISBN: 978-1-4020-4974-3
Verlag: Springer Netherland
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, Band 21, 718 Seiten, eBook

Reihe: Eco-Efficiency in Industry and Science

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.

Zielgruppe

Professional/practitioner

Autoren/Hrsg.

Schaltegger, Stefan

Bennett, Martin

Burritt, Roger

Inhaltsverzeichnis

Preface. 1. Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction; Stefan Schaltegger, Martin Bennett and Roger Burritt.-Part I Conceptual Developments of Sustainability Accounting.- 2. Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?; Stefan Schaltegger and Roger Burritt.- 3. Towards a Monetised Triple Bottom Line for an Alcohol Producer. Using Stakeholder Dialogue to Negotiate a 'Licence to Operate' by Constructing an Account of Social Performance; David Bent.- 4. Integrating Sustainability into Traditional Financial Analysis; Juan Piñeiro Chousa and Noelia Romero Castro.- 5. The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry; Timo Busch, Christa Liedtke and Severin Beucker.- 6. Accounting for Health and Safety Costs. Review and Comparison of Selected Methods; Pall Rikhardsson.- 7. Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisations; Thomas Heupel.- Part II Linking Environmental and Sustainability Accounting with Economic Success.- 8. Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value; Marcus Wagner.- 9. The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry; Niki Nikolaus Rosinski.- 10. Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units; Benjamin Karatzoglou.- 11. Is there a Market Payoff forBeing Green at the Lima Stock Exchange?; Samuel Mongrut Montalván and Jesus Tong Chang.- 12. Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement; Laurie Mook.- Part III Reporting External Accounting Frameworks and Benchmarking.- 13. Corporate Sustainability Reporting. An Overview; Christian Herzig and Stefan Schaltegger.- 14. Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines; Ralph Thurm.- 15. The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency; Nobuyuki Miyazaki.- 16. The Green-Budget Matrix Model. Theory and Cases in Japanese Companies; Yoshihiro Ito, Hiroyuki Yagi and Akira Omori.- 17. Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers; Roger Burritt and Chika Saka.- 18. Benchmarking Environmental Performance in the English University Sector. The Experience of the Higher Education Environmental Performance Improvement (HEEPI) Project; Martin Bennett , Peter Hopkinson and Peter James.- Part IV National Experiences and Developments in Environmental and Sustainability Accounting.- 19. Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems; Jaroslava Hyršlová and Miroslav Hájek.- 20. Corporate Environmental Accounting and Reporting in China. Current Status and the Future; Hua Xiao.- 21. Development of Corporate Environmental Accounting in Korea. Case Studies and Policy Implications; Byung-Wook Lee, Seung-Tae Jung and Jeong-Heui Kim.- 22. Understanding