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Sustainability Accounting and Reporting

Stefan Schaltegger ; Martin Bennett ; Roger Burritt (eds.)

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Institución detectada Año de publicación Navegá Descargá Solicitá
No detectada 2006 SpringerLink

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Tipo de recurso:

libros

ISBN impreso

978-1-4020-4079-5

ISBN electrónico

978-1-4020-4974-3

Editor responsable

Springer Nature

País de edición

Reino Unido

Fecha de publicación

Información sobre derechos de publicación

© Springer 2006

Cobertura temática

Tabla de contenidos

Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction

Stefan Schaltegger; Martin Bennett; Roger Burritt

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 1-33

Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?

Stefan Schaltegger; Roger Burritt

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 37-59

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

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 61-82

Integrating Sustainability into Traditional Financial Analysis

Juan Piñeiro Chousa; Noelia Romero Castro

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 83-108

The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry

Timo Busch; Christa Liedtke; Severin Beucker

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 109-128

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

Pall Rikhardsson

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 129-151

Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisa

Thomas Heupel

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part I - Conceptual developments of sustainability accounting tools | Pp. 153-180

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

Marcus Wagner

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part II - Linking environmental and sustainability accounting with eonomic success | Pp. 183-206

The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry

Niki Nikolaus Rosinski

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part II - Linking environmental and sustainability accounting with eonomic success | Pp. 207-229

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

Benjamin Karatzoglou

This review makes clear the need for the development of sustainable use regimes in wetlands to achieve a balance between environmental and socio-economic needs. However, the extreme perspectives of pure conservation and total development are still held by many actors. In addition, wetlands fall under the jurisdiction of different agencies which have varying perspectives on how these areas should be used, and are often in conflict with each other. In many countries, governments still do not have clear policies on wetlands and are torn between what they need to do to meet production and development goals and what they feel is required for responding to environmental concerns. Experience in Eastern and Southern Africa suggests that two key areas, in particular, require attention if headwater wetlands are to be managed in an ecologically sound and economically viable way. One of the key challenges is for the development of appropriate government policies which identify the need for a balanced approach to wetlands. Rather than taking one of the extreme positions on the continuum of views and imposing a blanket policy, it is necessary to recognise the diversity of wetlands. This means that some wetlands may need to be preserved in a pristine condition or with minimal transformation, but others may be suitable for careful transformation to a mix of uses and some may be transformed completely. To develop the land and water management regimes needed to achieve sustainable use will require using all of the resources available. This includes both the local knowledge and local institutions rooted in the communities, as well as more recent technologies from the extension services and research stations. Further, in line with decentralisation, which is occurring in many countries today, it will be necessary for local communities to be empowered and given appropriate responsibilities in relation to government agencies in the integrated management of watersheds. Only in such a way can economically attractive and ecologically efficient management of headwater wetlands be achieved.

Part II - Linking environmental and sustainability accounting with eonomic success | Pp. 231-250