Accounting For Sustainability

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Accounting for Sustainability : Practical Insights

Business & Economics

Author - Anthony G. Hopwood, Jeffrey Unerman, Jessica Fries
Publisher - Earthscan
Pages - 286
ISBN - 1849776334


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Detail - 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; - integrate sustainability into 'mainstream' reporting, both to management and external stakeholders. In-depth cases studies from Aviva, BT, the Environment Agency, EDF Energy, HSBC, Novo Nordisk, Sainsbury's and West Sussex County Council show in detail how accounting for sustainability works in practice in a wide range of organizational contexts. Published with The Prince's Charities: Accounting for Sustainability

Accounting for Sustainability: Asia Pacific Perspectives :

Business & Economics

Author - Ki-Hoon Lee, Stefan Schaltegger
Publisher - Springer
Pages - 305
ISBN - 3319708996


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Detail - This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

Resource Accounting for Sustainability Assessment : The Nexus between Energy, Food, Water and Land Use

Business & Economics

Author - Mario Giampietro, Richard J. Aspinall, Jesus Ramos-Martin, Sandra G. F. Bukkens
Publisher - Routledge
Pages - 250
ISBN - 1317962087


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Detail - The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.

Social Accounting for Sustainability : Monetizing the Social Value

Business & Economics

Author - José Luis Retolaza, Leire San-José, Maite Ruíz-Roqueñi
Publisher - Springer
Pages - 75
ISBN - 3319133772


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Detail - This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.

Environmental Options: Accounting for Sustainability :

Business & Economics

Author - K. Uno
Publisher - Springer Science & Business Media
Pages - 421
ISBN - 9401100810


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Detail - 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.

Accounting for sustainable development performance :

Business & Economics

Author - Jan Bebbington
Publisher - Elsevier
Pages - 144
ISBN - 9780080551234


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Detail - This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development. Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data. The research also draws from FCA (full accounting technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM (Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness as an accounting tool. The project also examines how sustainable development data is used within a case study organisation (BP) and how such data can be used within other organisations. * Shows how Sustainability Assessment Model (SAM) performance data is perceived by project management teams. * Provides a broad perception of the SAM from the oil and gas industry. * Evaluates the usefulness of the SAM in the electricity and building industry

Accounting for Sustainability , Practical Insights : Business, Finance

Education

Author - CTI Reviews
Publisher - Cram101 Textbook Reviews
Pages - 29
ISBN - 1467234338


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Detail - Facts101 is your complete guide to Accounting for Sustainability , Practical Insights. In this book, you will learn topics such as as those in your book plus much more. With key features such as key terms, people and places, Facts101 gives you all the information you need to prepare for your next exam. Our practice tests are specific to the textbook and we have designed tools to make the most of your limited study time.

Resource Accounting for Sustainability Assessment : The Nexus between Energy, Food, Water and Land Use

Business & Economics

Author - Mario Giampietro, Richard J. Aspinall, Jesus Ramos-Martin, Sandra G. F. Bukkens
Publisher - Routledge
Pages - 250
ISBN - 1317962087


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Detail - The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.

Metrics for Sustainable Business : Measures and Standards for the Assessment of Organizations

Business & Economics

Author - Scott R. Herriott
Publisher - Routledge
Pages - 240
ISBN - 1317450655


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Detail - Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.

Sustainability Accounting and Accountability :

Business & Economics

Author - Jan Bebbington, Jeffrey Unerman, Brendan O'Dwyer
Publisher - Routledge
Pages - 300
ISBN - 1317906802


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Detail - The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

Accounting and Control for Sustainability :

Business & Economics

Author - Lucrezia Songini, Anna Pistoni, Christian Herzig
Publisher - Emerald Group Publishing
Pages - 320
ISBN - 1780527675


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Detail - This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.

Green Accounting Initiatives and Strategies for Sustainable Development :

Business & Economics

Author - Caraiani, Chira?a
Publisher - IGI Global
Pages - 382
ISBN - 1466687215


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Detail - In today’s society, environmental concerns are at the forefront of entrepreneurial decision-making and planning. With increased attention on an organization’s environmental impact, researchers and business leaders strive to provide the best methodologies and strategies for effective environmental reporting and accountability. Green Accounting Initiatives and Strategies for Sustainable Development presents the latest scholarly research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities. This publication is an essential reference source for academicians, researchers, advanced level students, and professionals interested in designing business models and financial plans with consideration for environmental and social liabilities. This publication features timely, research based chapters on economic, social, and environmental policies including, but not limited to, green performance measurement, triple bottom line reporting, sustainable societies, environmental protection, and risk and adaptive management.