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
Development of Corporate Environmental Accounting in Korea. Case Studies and Policy Implications
Byung-Wook Lee; Seung-Tae Jung; Jeong-Heui Kim
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. 473-489
Understanding and Supporting Management Decision- Making. South East Asian Case Studies on Environmental Management Accounting
Christian Herzig; Tobias Viere; Roger Burritt; 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 IV - National experiences and developments in environmental and sustainability accounting | Pp. 491-507
Just a Paper Tiger? Exploration of Sustainability Reporting as a Corporate Communication Instrument
Frank Ebinger; Martha Fani Cahyandito; Roderich von Detten; Achim Schlüter
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 V - New developments and national experiences in sustainability reporting | Pp. 511-531
Interactive Sustainability Reporting. Developing Clear Target Group Tailoring and Stimulating Stakeholder Dialogue
Ralf Isenmann; Ki-Cheol Kim
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 V - New developments and national experiences in sustainability reporting | Pp. 533-555
Corporate Sustainability Reporting. Evidence from the First Swiss Benchmark Survey
Claus-Heinrich Daub; Ylva Karlsson
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 V - New developments and national experiences in sustainability reporting | Pp. 557-579
Comparability of Sustainability Reports. A Comparative Content Analysis of Austrian Sustainability Reports
Markus Langer
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 V - New developments and national experiences in sustainability reporting | Pp. 581-602
Computer Support for Environmental Management Accounting
Andreas Möller; Martina Prox; Tobias Viere
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 VI - EMA computer technology developments and internet | Pp. 605-624
Environmental Performance Measurement Using the EPMKOMPAS Approach as one Step Towards Sustainability. The Assessment Method in the EPM-KOMPAS Approach as a Guide for SMEs Towards Better Environmental Performance
Edeltraud Günther; Susann Kaulich
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 VI - EMA computer technology developments and internet | Pp. 625-653
Web-Based Environmental Management Systems for SMEs. Enhancing the Diffusion of Environmental Management in the Transportation Sector
Adeline Maijala; Tuula Pohjola
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 VI - EMA computer technology developments and internet | Pp. 655-677
Managing Sustainability Performance Measurement and Reporting in an Integrated Manner. Sustainability Accounting as the Link between the Sustainability Balanced Scorecard and Sustainability Reporting
Stefan Schaltegger; 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 VII - Towards integrated sustainability performance measurement and management | Pp. 681-697