Conceptual developments of sustainability accounting tools. -- Sustainability Accounting and Reporting: Development, Linkages and Reflection: An Introduction / Stefan Schaltegger, Martin Bennett, Roger Burritt. -- Corporate Sustainability Accounting: A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders? / Stefan Schaltegger, Roger Burritt. -- 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. -- Integrating Sustainability into Traditional Financial Analysis / Juan Piñeiro Chousa, Noelia Romero Castro. -- The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry / Timo Busch, Christa Liedtke, Severin Beucker. -- Accounting for Health and Safety Costs. Review and Comparison of Selected Methods / Pall Rikhardsson / Pall Rikhardsson. -- Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisa / Thomas Heupel. -- Linking environmental and sustainability accounting with economic success. -- Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value / Marcus Wagner. -- The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry / Niki Nikolaus Rosinski. -- Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units / Benjamin Karatzoglou. -- Is there a Market Payoff for Being Green at the Lima Stock Exchange? / Samuel Mongrut Montalván, Jesus Tong Chang. -- Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement / Laurie Mook. -- Reporting external accounting frameworks and benchmarking. -- Corporate Sustainability Reporting. An Overview / Christian Herzig, Stefan Schaltegger. -- Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines / Ralph Thurm. -- The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency / Nobuyuki Miyazaki. -- The Green-Budget Matrix Model. Theory and Cases in Japanese Companies / Yoshihiro Ito, Hiroyuki Yagi, Akira Omori

This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev-opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting. For the last five years EMAN, the environmental and sustainability - counting network, has developed from a small, dedicated group of European academics to a full-fledged international network with strong links to cor-rate accounting and reporting practitioners, international organizations and regulators. The network provides a platform for the exchange of ideas and the sharing of experiences with environmental and sustainability accounting and reporting. “EMAN Global” (www.eman-global.net) serves as an-brella organisation of the regional sections in the Asia Pacific (EMAN-AP), Europe (EMAN-EU), Americas (EMAN-AM) and Africa (EMAN-AF). Based on the success of the annual conferences of the European and Asia Pacific sections the American and African groups are planning their first workshops. The regional sections of EMAN have their own independent work agendas but are linked with each other through the steering committee of EMAN GLOBAL and by participating in other regional conferences, fora and workshops