The Green Bottom Line
Greenleaf Publishing (Verlag)
978-1-874719-24-3 (ISBN)
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.
A number of companies – such as Baxter, BT, Xerox, Zeneca and others – are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that – when these are properly considered – pollution prevention can be a more cost-effective alternative.
The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.
Martin Bennett, Peter James
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 concepts
1. 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 studies
9. 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 studies
15. 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: Implementation
21. Implementing Environment-Related Management Accounting
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK
| Verlagsort | Saltaire |
|---|---|
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Gewicht | 660 g |
| Themenwelt | Naturwissenschaften ► Biologie ► Ökologie / Naturschutz |
| Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| ISBN-10 | 1-874719-24-1 / 1874719241 |
| ISBN-13 | 978-1-874719-24-3 / 9781874719243 |
| Zustand | Neuware |
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