UID:
(DE-602)kobvindex_INT72503
Format:
1 online resource (463 pages)
Edition:
1st ed.
ISBN:
9781874719359
,
9781909493155
Content:
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
Note:
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
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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
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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
Additional Edition:
Print version Schaltegger, Stefan Contemporary Environmental Accounting Oxford : Taylor & Francis Group,c2000 ISBN 9781874719359
Language:
English
Keywords:
Electronic books
URL:
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