Sustainability Accounting and Reporting (eBook)

Preface. 1. Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction; Stefan Schaltegger, Martin Bennett and Roger Burritt.-Part I Conceptual Developments of Sustainability Accounting.- 2. Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?; Stefan Schaltegger and 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 and Noelia Romero Castro.- 5. The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry; Timo Busch, Christa Liedtke and 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 Organisations; Thomas Heupel.- Part II Linking Environmental and Sustainability Accounting with Economic 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 forBeing Green at the Lima Stock Exchange?; Samuel Mongrut Montalván and 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 and 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 and Akira Omori.- 17. Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers; Roger Burritt and 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 and 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 and 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 and Jeong-Heui Kim.- 22. Understanding