Open AccessBook
Contemporary Environmental Accounting: Issues, Concepts and Practice
Stefan Schaltegger,Roger Burritt +1 more
Reads0
Chats0
TLDR
In this paper, Elkington et al. present a framework for the management of environmental information in the corporate environmental management system, integrating eco-efficiency-oriented information management into the corporate environment management system.Abstract:
Foreword John Elkington, Chair, SustainAbility Ltd Foreword Susan McLaughlin, US Environmental Protection Agency Foreword Patrick Ponting FCPA, National President, Australian Society of CPAs Foreword Dr Claude Martin, Director General, WWF International Foreword Stig Enevoldsen, Chairman, International Accounting Standards Committee 1. Purpose and structure Part 1: Introduction and framework 2. The emergence of environmental accounting 3. The purpose of managing environmental information 4. The environmental accounting framework Part 2: Environmental issues in conventional accounting 5. Overview, criticism and advantages of conventional accounting 6. Environmental management accounting 7. Environmental issues in financial accounting and reporting 8. Environmental shareholder value and environmental issues in other accounting systems Part 3: Ecological accounting 9. Overview and emergence 10. The efficiency of approaches to environmental information management 11. Internal ecological accounting 12. External ecological accounting and reporting of environmental impacts Part 4: Integration 13. Integration with eco-efficiency indicators 14. Integrating eco-efficiency-oriented information management into the corporate environmental management system 15. Summaryread more
Citations
More filters
Journal ArticleDOI
The Sustainability Balanced Scorecard – linking sustainability management to business strategy
TL;DR: The Balanced Scorecard of Kaplan and Norton as discussed by the authors is a management tool that supports the successful implementation of corporate strategies and it has been discussed and considered widely in both practice and research.
Posted Content
Business Cases for Sustainability: The Role of Business Model Innovation for Corporate Sustainability
TL;DR: In this article, a framework for business model innovation is proposed as a means to strategically create business cases on a regular basis as an inherent, deeply integrated element of business activities, which may be required to support a systematic, ongoing creation of business cases for sustainability.
Journal ArticleDOI
Business Cases for Sustainability: The Role of Business Model Innovation for Corporate Sustainability
TL;DR: In this article, a framework for business model innovation is proposed as a means to strategically create business cases on a regular basis as an inherent, deeply integrated element of business activities, which may be required to support a systematic, ongoing creation of business cases for sustainability.
Journal ArticleDOI
Sustainability accounting and reporting: fad or trend?
Roger Burritt,Stefan Schaltegger +1 more
TL;DR: In this article, the authors discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and assess of the future sustainability accounting and reporting, and conclude that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainable accounting.
Posted Content
Sustainable Value Added - Measuring Corporate Contributions to Sustainability Beyond Eco-Efficiency
Frank Figge,Tobias Hahn +1 more
TL;DR: In this paper, the authors propose a new approach to measure corporate contributions to sustainability called sustainable value added, which is inspired by strong sustainability, it measures whether a company creates extra value while ensuring that every environmental and social impact is in total constant.