Umfang:
1 online resource (256 pages)
Ausgabe:
1st ed.
ISBN:
9781138901711
,
9781317450658
Inhalt:
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
Anmerkung:
Cover -- Title -- Copyright -- Dedication -- CONTENTS -- Acknowledgments -- Introduction -- 1 Systems for Disclosure -- The Concept of Materiality -- The Global Reporting Initiative (GRI) -- Sustainability Accounting Standards Board (SASB) -- Comparing GRI-G4 and SASB in Two Industries: Media and Mining -- Metrics for Sustainability Disclosure -- Discussion -- 2 Corporate Ratings and Rankings -- The Dow Jones Sustainability Indices -- ASSET4 ESG and the Thomson Reuters Corporate Responsibility Indices -- FTSE4Good Indices -- Global 100 Most Sustainable Companies in the World -- Newsweek's Green Rankings -- Discussion -- 3 Organizational Certifications -- ISO 14001 Environmental Management Systems -- AASHE's STARS Program for Universities -- Underwriters Laboratories UL 880 for Manufacturing Firms -- B Corporations -- Discussion -- 4 Philosophies of Sustainability: The Values and Worldview Behind a Standard -- The Ethics of Sustainability -- Derivative Ethics -- Discussion -- 5 Indicators and Measurement Systems -- Types of Indicators -- Scales of Measurement -- Measures for Indicators -- Methods of Aggregation for Subcategories, Categories, and Summative Measures -- The Quality of Data for Indicators and Summative Measures -- Discussion -- 6 Greenhouse Gas Assessment and Energy Accounting -- The Greenhouse Effect -- The Regulation of GHG Emissions Drives the Need for Accurate GHG Assessment -- The GHG Protocol -- Accounting for Carbon Offsets: The Alternative to Buying Carbon Permits -- Renewable Energy Certificates in the United States -- GHG Calculators and Guides -- Energy Accounting -- Discussion -- 7 Water -- The Water Cycle -- Water Scarcity, Water Stress, and Water Risk as Contextual Measures -- Contemporary Metrics for Water Use -- Tools for Reporting on Water -- Discussion -- 8 Waste -- Types of Waste and Their Measurement
,
Waste Metrics in the Standards for Disclosure -- Waste Metrics in the Corporate Rating Systems -- Waste Metrics in the Certification Standards -- Integration of Waste Metrics in Life-Cycle Analysis -- Discussion -- 9 Social Impacts -- Stakeholders for Corporate Social Responsibility -- Standards Specific to Social Impacts -- Social Indicators in the GRI and SASB -- Social Indicators in the Corporate Ratings -- Social Indicators in the Corporate Certifications -- Discussion -- 10 Issues in the Analysis of Metrics for Sustainability -- Sustainable Business and Sustainable Development -- Materiality and the Stakeholder Concept -- ESG Does Not Represent Sustainability -- Categorizing Indicators: Refining ESG and PPP -- The Data-Reduction Problem -- Conclusions -- List of Abbreviations -- Bibliography -- Index
Weitere Ausg.:
Print version Herriott, Scott Metrics for Sustainable Business Oxford : Taylor & Francis Group,c2016 ISBN 9781138901711
Sprache:
Englisch
Schlagwort(e):
Electronic books
URL:
FULL
((OIS Credentials Required))
Bookmarklink
