Catálogo de publicaciones - libros
Sustainability Accounting and Reporting
Stefan Schaltegger ; Martin Bennett ; Roger Burritt (eds.)
Resumen/Descripción – provisto por la editorial
No disponible.
Palabras clave – provistas por la editorial
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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
Is there a Market Payoff for Being Green at the Lima Stock Exchange?
Samuel Mongrut Montalván; Jesus Tong Chang
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. 251-280
Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement
Laurie Mook
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. 281-298
Corporate Sustainability Reporting. An Overview
Christian Herzig; Stefan Schaltegger
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 III - Reporting external accounting frameworks and benchmarking | Pp. 301-324
Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines
Ralph Thurm
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 III - Reporting external accounting frameworks and benchmarking | Pp. 325-337
The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency
Nobuyuki Miyazaki
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 III - Reporting external accounting frameworks and benchmarking | Pp. 339-354
The Green-Budget Matrix Model. Theory and Cases in Japanese Companies
Yoshihiro Ito; Hiroyuki Yagi; Akira Omori
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 III - Reporting external accounting frameworks and benchmarking | Pp. 355-372
Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers
Roger Burritt; Chika Saka
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 III - Reporting external accounting frameworks and benchmarking | Pp. 373-407
Benchmarking Environmental Performance in the English University Sector. The Experience of the Higher Education Environmental Performance Improvement (HEEPI) Project
Martin Bennett; Peter Hopkinson; Peter James
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 III - Reporting external accounting frameworks and benchmarking | Pp. 409-430
Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems
Jaroslava Hyršlová; Miroslav Hájek
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 IV - National experiences and developments in environmental and sustainability accounting | Pp. 433-456
Corporate Environmental Accounting and Reporting in China. Current Status and the Future
Hua Xiao
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 IV - National experiences and developments in environmental and sustainability accounting | Pp. 457-471