Contemporary Environmental Accounting : Issues, Concepts and Practice.
Stefan. Schaltegger
Bok Engelsk 2000 · Electronic books.
| Utgitt | Sheffield : Greenleaf , 2000
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| Omfang | 1 online resource (463 pages)
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| Utgave | 1st ed.
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| Opplysninger | Cover -- Half Title -- Title -- Copyright -- Contents -- Acknowledgements -- Preface -- Forewords -- John Elkington, SustainAbility Ltd -- Susan McLaughlin, US Environmental Protection Agency -- Patrick Ponting, Australian Society of Certified Practising Accountants -- Claude Martin, World Wide Fund for Nature -- Stig Enevoldsen, International Accounting Standards Committee -- Andy Oliver, Shell International -- Chapter 1 PURPOSE AND STRUCTURE -- Questions -- Part 1: INTRODUCTION AND FRAMEWORK -- Chapter 2 THE EMERGENCE OF ENVIRONMENTAL ACCOUNTING -- 2.1 Reasons for emergence -- 2.2 Stakeholder pressure -- 2.3 Changing cost relations -- 2.4 Poorly co-ordinated collection of environmental data -- Questions -- Chapter 3 THE PURPOSE OF MANAGING ENVIRONMENTAL INFORMATION -- 3.1 Environmental information as purpose-oriented knowledge -- 3.2 Necessary objective -- 3.3 Sustainable development -- 3.4 Corporate eco-efficiency -- 3.5 The relation between sustainable development and eco-efficiency -- 3.6 Enhancing corporate sustainability and eco-efficiency as the purpose of environmental accounting -- 3.7 Further goals of environmental accounting -- 3.8 Information requirements to operationalise corporate sustainability and eco-efficiency -- Questions -- Chapter 4 THE ENVIRONMENTAL ACCOUNTING FRAMEWORK -- 4.1 The structural framework -- 4.2 Stakeholders influencing the agenda of environmental accounting -- Questions -- Part 2: ENVIRONMENTAL ISSUES IN CONVENTIONAL ACCOUNTING -- Chapter 5 OVERVIEW, CRITICISM AND ADVANTAGES OF CONVENTIONAL ACCOUNTING -- 5.1 Criticism and advantages of conventional accounting -- 5.2 Accounting for environmentally induced financial impacts -- Questions -- Chapter 6 ENVIRONMENTAL MANAGEMENT ACCOUNTING -- 6.1 Consideration of benefits and costs with regard to sustainable development and eco-efficiency.. - 11.7 Ecological investment appraisal -- 11.8 Net present future environmental impact added -- 11.9 From internal to external ecological accounting -- Questions -- Chapter 12 EXTERNAL ECOLOGICAL ACCOUNTING AND REPORTING OF ENVIRONMENTAL IMPACTS -- 12.1 Stakeholders regulations, and incentives -- 12.2 Effects of current regulations that require the reporting of environmental impacts -- 12.3 Conventions of ecological accounting -- 12.4 Consolidation -- 12.5 Summary -- Questions -- Part 4: INTEGRATION -- Chapter 13 INTEGRATION WITH ECO-EFFICIENCY INDICATORS -- 13.1 Convergence of economic and environmental interests -- 13.2 Integration of information management systems -- 13.3 Developing eco-efficiency indicators -- 13.4 Benchmarking -- 13.5 Limits and important criteria -- 13.6 Summary and implications -- Questions -- Chapter 14 INTEGRATING ECO-EFFICIENCY-ORIENTED INFORMATION MANAGEMENT INTO THE CORPORATE ENVIRONMENTAL MANAGEMENT SYSTEM -- 14.1 Standards of corporate environmental management -- 14.2 Methods of corporate environmental management -- 14.3 Management eco-control -- 14.4 Summary -- Questions -- Chapter 15 SUMMARY -- Bibliography -- List of Abbreviations -- Index.. - 6.2 Current methods of environmental cost accounting -- 6.3 The tracking and tracing of environmental costs -- 6.4 Allocation of environmentally induced costs -- 6.5 Consideration of environmentally induced financial effects in investment appraisal -- 6.6 The balanced scorecard -- 6.7 Summary -- Questions -- Chapter 7 ENVIRONMENTAL ISSUES IN FINANCIAL ACCOUNTING AND REPORTING -- 7.1 Stakeholders' influence on financial accounting -- 7.2 Environmentally induced costs: assets or expenses? -- 7.3 Treatment of environmentally induced expenses -- 7.4 Treatment of environmentally induced financial impacts on assets -- 7.5 Treatment of liabilities -- 7.6 Treatment of tradable emission allowances -- 7.7 Management discussion and analysis -- 7.8 Summary -- Questions -- Chapter 8 ENVIRONMENTAL SHAREHOLDER VALUE AND ENVIRONMENTAL ISSUES IN OTHER ACCOUNTING SYSTEMS -- 8.1 Standardisation of financial reporting and the value of information for investors -- 8.2 Approach, advantages and disadvantages of the shareholder value concept -- 8.3 How does environmental management influence shareholder value? -- 8.4 Consequences for environmental management -- 8.5 Summary -- Questions -- Part 3: ECOLOGICAL ACCOUNTING -- Chapter 9 OVERVIEW AND EMERGENCE OF LIFE-CYCLE ASSESSMENT AND ECOLOGICAL ACCOUNTING -- Questions -- Chapter 10 THE EFFICIENCY OF APPROACHES TO ENVIRONMENTAL INFORMATION MANAGEMENT -- 10.1 Environmental information as subject matter of measurement -- 10.2 General considerations and model -- 10.3 Evaluation of the eco-efficiency of the present approach to product life-cycle assessment -- Questions -- Chapter 11 INTERNAL ECOLOGICAL ACCOUNTING -- 11.1 Basic procedures and their historical development -- 11.2 Definition of accounts and recording -- 11.3 Aggregation -- 11.4 Impact assessment -- 11.5 Allocation -- 11.6 Ecological indicators.. - This work has been written in order to provide an up-to-date textbook in the rapidly developing field of environmental accounting. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organizational managers.
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| Emner | |
| Sjanger | |
| Dewey | |
| ISBN | 1874719349. - 1874719357. - 9781874719359
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