000 05218cam a2200361 a 4500
005 20230830144657.0
008 230817s2006 ne d gr 001 0 eng d
020 _a1402049730
020 _a9781402049736
020 _a1402040792
020 _a9781402040795
020 _a1402049749
020 _a9781402049743
040 _aCO-BoUGC
_cCO-BoUGC
_e24
041 0 _aeng
082 0 4 _a657.05
_bS877s
_223
245 1 0 _aSustainability Accounting and Reporting
_cedición Stefan Schaltegger, Martin Bennett y Roger Burritt
250 _a1a edición
260 3 _aPaíses Bajos
_bSpringer
_c2006
300 _a713 páginas
_bgráficas ; blanco y negro
_c24 cm
490 0 _aEco-Efficiency in Industry and Science
505 0 _aConceptual 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
520 2 _aThis 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
650 1 7 _aContabilidad
_xSustentabilidad
_2ARMARC
_9392445
650 2 7 _aSostenibilidad corporativa
_2ARMARC
_9392446
650 2 7 _aAnálisis financiero
_2ARMARC
650 2 7 _aContabilidad ambiental
_2ARMARC
650 2 7 _aContabilidad ecológica
_2ARMARC
_9392447
700 1 _aSchaltegger, Stefan
_eeditor
_9392448
700 1 _aBennett, Martin
_eeditor
_9392449
700 1 _aBurritt, Roger
_eeditor
_9392450
942 _cBK
_2ddc
_n0
999 _c181291
_d181291