Catálogo de publicaciones - libros
Sustainability Accounting and Reporting
Stefan Schaltegger ; Martin Bennett ; Roger Burritt (eds.)
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No disponible.
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Disponibilidad
Institución detectada | Año de publicación | Navegá | Descargá | Solicitá |
---|---|---|---|---|
No detectada | 2006 | SpringerLink |
Información
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
2006
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