The Green Bottom Line : Environmental Accounting for Management: Current Practice and Future Trends

ISBN-13: 9781874719243 / Angielski / Miękka / 1998 / 432 str.

Opis

To date, both internal and external corporate environmental reporting and management systems have focused on physical input-output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a business case cannot be made.

Spis treści

Foreword Susan McLaughlin, US EPA  Foreword William Blackburn, Baxter International  Foreword Ian Ash, BT Corporate Communications  Foreword Jan-Olaf Willums, Storebrand, Norway  Foreword Jacqueline Aloisi de Larderel, UNEP IE  Introduction Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK  Part I: General concepts1. The Green Bottom Line Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK  2. An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms US Environmental Protection Agency  3. Calculating the True Profitability of Pollution Prevention Stefan Schaltegger, University of Basel, Switzerland, and Kaspar Mueller, Ellipson Ltd, Basel, Switzerland  4. Integrating Environmental Impacts into Capital Investment Decisions Marc J. Epstein, INSEAD, Fontainebleau, France, and Marie-Josee Roy, Ecole Polytechnique de Montreal and CIRANO, Canada  5. Valuing Potential Environmental Liabilities for Managerial Decision-Making: A Review of Available Techniques US Environmental Protection Agency  6. The Italian Method of Environmental Accounting Matteo Bartolomeo, Fondazione Eni Enrico Mattei, Milano, Italy  7. Environmental Management Accounting in the Netherlands Jan Jaap Bouma, Erasmus Centre for Environmental Studies, Rotterdam, Netherlands  8. Cost Allocation: An Active Tool for Environmental Management Accounting? Roger L. Burritt, The Australian National University, Canberra, Australia  Part II: Empirical studies9. Green Ledgers: An Overview Daryl Ditz, Janet Ranganathan and R. Darryl Banks, World Resources Institute, Washington, DC, USA  10. Environmental Cost Accounting for Chemical and Oil Companies: A Benchmarking Study David Shields, Beth Beloff and Miriam Heller, University of Houston, USA  11. Applying Environmental Accounting to Electroplating Operations: An In-Depth Analysis Mark Haveman and Terry Foecke, Waste Reduction Institute for Training and Applications Research, St Paul, MN, USA  12. Reducing the Uncertainty in Environmental Investments: Integrating Stakeholder Values into Corporate Decisions Graham Earl, Tuula Moilanen and Roland Clift, University of Surrey, UK  13. Shared Savings and Environmental Management Accounting: Innovative Chemical Supply Strategies Thomas J. Bierma, Frank L. Waterstraat and Joyce Ostrosky, Illinois State University, USA  14. Environmental Accounting in an Investment Analysis Context: Total Cost Assessment at a Small Lithographic Printer Edward D. Reiskin, Deborah E. Savage and David A. Miller, The Tellus Institute, Boston, MA, USA  Part III: Case studies15. Making Environmental Management Count: Baxter International's Environmental Financial Statement Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK  16. Full-Cost Accounting for Decision-Making at Ontario Hydro US Environmental Protection Agency  17. Environmental Accounting at Sulzer Technology Corporation Georg Schroeder, Sulzer Hydro, Zuerich, Switzerland, and Matthias Winter, IMD, Lausanne, Switzerland  18. Life-Cycle Costing and Packaging at Xerox Ltd Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK  19. The Cost of Waste at Zeneca Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK  20. The Road Not Taken: Acting on 'Beyond Environmental Compliance' in Managerial Decision-Making Timothy T. Greene, Vanderbilt University, Nashville, TN, USA  Part IV: Implementation21. Implementing Environment-Related Management Accounting Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

O autorze

Martin Bennett, Peter James