Bennett, Martin

Sustainability Accounting and Reporting

Bennett, Martin - Sustainability Accounting and Reporting, ebook


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ISBN: 9781402049743
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Table of contents

Part I. Conceptual developments of sustainability accounting tools

1. Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction
Stefan Schaltegger, Martin Bennett, Roger Burritt

2. Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?
Stefan Schaltegger, Roger Burritt

3. 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

4. Integrating Sustainability into Traditional Financial Analysis
Juan Piñeiro Chousa, Noelia Romero Castro

5. The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry
Timo Busch, Christa Liedtke, Severin Beucker

6. Accounting for Health and Safety Costs. Review and Comparison of Selected Methods
Pall Rikhardsson

7. Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisa
Thomas Heupel

Part II. Linking environmental and sustainability accounting with eonomic success

8. Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value
Marcus Wagner

9. The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry
Niki Nikolaus Rosinski

10. Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units
Benjamin Karatzoglou

11. Is there a Market Payoff for Being Green at the Lima Stock Exchange?
Samuel Mongrut Montalván, Jesus Tong Chang

12. Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement
Laurie Mook

Part III. Reporting external accounting frameworks and benchmarking

13. Corporate Sustainability Reporting. An Overview
Christian Herzig, Stefan Schaltegger

14. Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines
Ralph Thurm

15. The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency
Nobuyuki Miyazaki

16. The Green-Budget Matrix Model. Theory and Cases in Japanese Companies
Yoshihiro Ito, Hiroyuki Yagi, Akira Omori

17. Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers
Roger Burritt, Chika Saka

18. Benchmarking Environmental Performance in the English University Sector. The Experience of the Higher Education Environmental Performance Improvement (HEEPI) Project
Martin Bennett, Peter Hopkinson, Peter James

Part IV. National experiences and developments in environmental and sustainability accounting

19. Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems
Jaroslava Hyršlová, Miroslav Hájek

20. Corporate Environmental Accounting and Reporting in China. Current Status and the Future
Hua Xiao

21. Development of Corporate Environmental Accounting in Korea. Case Studies and Policy Implications
Byung-Wook Lee, Seung-Tae Jung, Jeong-Heui Kim

22. Understanding and Supporting Management Decision- Making. South East Asian Case Studies on Environmental Management Accounting
Christian Herzig, Tobias Viere, Roger Burritt, Stefan Schaltegger

Part V. New developments and national experiences in sustainability reporting

23. Just a Paper Tiger? Exploration of Sustainability Reporting as a Corporate Communication Instrument
Frank Ebinger, Martha Fani Cahyandito, Roderich Detten, Achim Schlüter

24. Interactive Sustainability Reporting. Developing Clear Target Group Tailoring and Stimulating Stakeholder Dialogue
Ralf Isenmann, Ki-Cheol Kim

25. Corporate Sustainability Reporting. Evidence from the First Swiss Benchmark Survey
Claus-Heinrich Daub, Ylva Karlsson

26. Comparability of Sustainability Reports. A Comparative Content Analysis of Austrian Sustainability Reports
Markus Langer

Part VI. EMA computer technology developments and internet

27. Computer Support for Environmental Management Accounting
Andreas Möller, Martina Prox, Tobias Viere

28. Environmental Performance Measurement Using the EPMKOMPAS Approach as one Step Towards Sustainability. The Assessment Method in the EPM-KOMPAS Approach as a Guide for SMEs Towards Better Environmental Performance
Edeltraud Günther, Susann Kaulich

29. Web-Based Environmental Management Systems for SMEs. Enhancing the Diffusion of Environmental Management in the Transportation Sector
Adeline Maijala, Tuula Pohjola

Part VII. Towards integrated sustainability performance measurement and management

30. Managing Sustainability Performance Measurement and Reporting in an Integrated Manner. Sustainability Accounting as the Link between the Sustainability Balanced Scorecard and Sustainability Reporting
Stefan Schaltegger, Marcus Wagner


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Keywords: SCIENCE / Environmental Science SCI026000

Publication year
Natural Sciences

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