Green Bottom Line

Environmental Accounting for Management: Current Practice and Future Trends

Häftad, Engelska, 1998

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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.

Produktinformation

Utgivningsdatum1998-09-01
Mått156 x 234 x 34 mm
Vikt660 g
FormatHäftad
SpråkEngelska
Antal sidor432
FörlagTaylor & Francis Ltd
ISBN9781874719243

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ForewordSusan McLaughlin, US EPA ForewordWilliam Blackburn, Baxter International ForewordIan Ash, BT Corporate Communications ForewordJan-Olaf Willums, Storebrand, Norway ForewordJacqueline Aloisi de Larderel, UNEP IE IntroductionMartin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK Part I: General concepts1. The Green Bottom LineMartin 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 TermsUS Environmental Protection Agency 3. Calculating the True Profitability of Pollution PreventionStefan Schaltegger, University of Basel, Switzerland, and Kaspar Mueller, Ellipson Ltd, Basel, Switzerland 4. Integrating Environmental Impacts into Capital Investment DecisionsMarc 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 TechniquesUS Environmental Protection Agency 6. The Italian Method of Environmental AccountingMatteo Bartolomeo, Fondazione Eni Enrico Mattei, Milano, Italy 7. Environmental Management Accounting in the NetherlandsJan 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 OverviewDaryl Ditz, Janet Ranganathan and R. Darryl Banks, World Resources Institute, Washington, DC, USA 10. Environmental Cost Accounting for Chemical and Oil Companies: A Benchmarking StudyDavid Shields, Beth Beloff and Miriam Heller, University of Houston, USA 11. Applying Environmental Accounting to Electroplating Operations: An In-Depth AnalysisMark 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 DecisionsGraham Earl, Tuula Moilanen and Roland Clift, University of Surrey, UK 13. Shared Savings and Environmental Management Accounting: Innovative Chemical Supply StrategiesThomas 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 PrinterEdward 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 StatementMartin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK 16. Full-Cost Accounting for Decision-Making at Ontario HydroUS Environmental Protection Agency 17. Environmental Accounting at Sulzer Technology CorporationGeorg Schroeder, Sulzer Hydro, Zuerich, Switzerland, and Matthias Winter, IMD, Lausanne, Switzerland 18. Life-Cycle Costing and Packaging at Xerox LtdMartin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK 19. The Cost of Waste at ZenecaMartin 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-MakingTimothy T. Greene, Vanderbilt University, Nashville, TN, USA Part IV: Implementation21. Implementing Environment-Related Management AccountingMartin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK