Environmental accounting for the sustainable corporation: strategies and techniques
Corporations must decide how much to invest in the natural capital (e.g., air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn.
Quorum Books
1994
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | Corporations must decide how much to invest in the natural capital (e.g., air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating these costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters |
| Beschreibung: | XIV, 207 S. graph. Darst. |
| ISBN: | 089930866X |
Internformat
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| 100 | 1 | |a Rubenstein, Daniel B. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Environmental accounting for the sustainable corporation |b strategies and techniques |c Daniel Blake Rubenstein |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. |b Quorum Books |c 1994 | |
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| 520 | 3 | |a Corporations must decide how much to invest in the natural capital (e.g., air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists | |
| 520 | |a Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating these costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters | ||
| 650 | 4 | |a Développement durable | |
| 650 | 4 | |a Ressources naturelles - Comptabilité | |
| 650 | 4 | |a Sociétés - Comptabilité | |
| 650 | 4 | |a Nachhaltigkeit | |
| 650 | 4 | |a Corporations |x Accounting | |
| 650 | 4 | |a Natural resources |x Accounting | |
| 650 | 4 | |a Sustainable development | |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-006568261 | ||
Datensatz im Suchindex
| _version_ | 1804124280109137920 |
|---|---|
| adam_text | Contents
Figures and Tables ix
Guide for Readers xi
Preface xiii
Introduction 1
1 Charting a Middle Course 5
2 The Limitations of Traditional Accounting 13
3 A Guide to Environmental Accounting 25
4 Origins of the Concept of Sustainable Development 35
5 An Industry under Intense Public Scrutiny 51
6 Negotiating with Today s Stakeholders 59
7 Introduction to the Basic Concepts of Natural Forest Capital,
Intergenerational Equity, and Waste Minimization 69
8 Transforming Natural Capital into Product 85
9 Valuation of a Forest 111
10 A Zero Impact Factory 133
11 Applying Risk Management Principles
to Costing Natural Capital 145
12 Reporting to the Board on the
Stewardship of the Forest 161
13 Reporting to Shareholders and Others
Who Benefit from the Forest 177
vjjj Contents
14 How Do I Apply This in My Work? 189
Afterword 199
Selected Bibliography 201
Index 203
It
Figures and Tables
FIGURES
2.1 The Difficulties of Accounting for Environmental Obligations 18
4.1 The Three Es of Sustainable Development 39
4.2 Are the Goals Sustainable for Two Generations? 46
5.1 Road Map for Developing Nontraditional Accounting Systems 55
6.1 The Stakeholders of the 1990s 60
6.2 Visible Stakeholders Demand a Greater Say 61
6.3 Stakeholders Information Needs 63
7.1 Accounting for Natural Forest Capital 72
7.2 Ecologically Based Accounting Entities 74
8.1 Limits to the Economic Development of a Boreal Forest 102
8.2 Options for Landscape Management: Option 2—
Enhanced Nonwood Values—Standards for Sustainability 107
9.1 Options for Valuing the Noncommercial
Functions of a Natural Resource 119
10.1 Water Quality Impact Scale 138
11.1 Sources of Intergenerational Liabilities 148
11.2 Cumulative Risk Costs of the Business as Usual Option 150
11.3 Full Cost Accounting under Conditions of Scientific Ambiguity 156
12.1 Change in the Value of the Forest over Time 168
12.2 Range of Sustainability for Forest Operations 172
12.3 Air and Water Pollution Scale 174
13.1 Measuring Forest Health 182
13.2 Traditional Value/Earnings Relationship 184
13.3 Wealth and Earnings Invested in Tomorrow Relationship 184
13.4 Profit Is a Lot More Than a Leftover 186
X Figures and Tables
TABLES
1.1 Blackmore and Price Forest Products Ltd.:
Condensed Stewardship Accounts 11
9.1 Blackmore and Price Forest Products Ltd.:
Area Change over Time (Percentage of Production Forest) 112
9.2 Blackmore and Price Forest Products Ltd.: Sustained Yield in
Cutting Operations and Fiber Valuation 116
9.3 Pro Forma Green Balance Sheet 126
9.4 Intergenerational Accounts for a Company in Default—Year 30 130
10.1 Blackmore and Price Forest Products Ltd.: Price Implications
of a Zero Impact Pulp Mill and Sustaining Nonwood Values
(Incremental Price Increases Required to Offset
Increased Production Costs) 140
10.2 Rate of Return on Environmental Investments 141
11.1 Analysis of Incremental Environmental Costs (5000) 155
12.1 Blackmore and Price s Reporting Strategy 162
12.2 Options for Sustainable Forest Operations 164
12.3 Blackmore and Price Forest Products Ltd.:
Condensed Stewardship Accounts 166
14.1 Partners in a Sustainable Corporation 196
|
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| id | DE-604.BV009916984 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:43:09Z |
| institution | BVB |
| isbn | 089930866X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006568261 |
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| physical | XIV, 207 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Quorum Books |
| record_format | marc |
| spelling | Rubenstein, Daniel B. Verfasser aut Environmental accounting for the sustainable corporation strategies and techniques Daniel Blake Rubenstein 1. publ. Westport, Conn. Quorum Books 1994 XIV, 207 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Corporations must decide how much to invest in the natural capital (e.g., air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating these costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters Développement durable Ressources naturelles - Comptabilité Sociétés - Comptabilité Nachhaltigkeit Corporations Accounting Natural resources Accounting Sustainable development Unternehmen (DE-588)4061963-1 gnd rswk-swf Umweltbilanz (DE-588)4299127-4 gnd rswk-swf Natürliche Ressourcen (DE-588)4075236-7 gnd rswk-swf Umweltbilanz (DE-588)4299127-4 s Unternehmen (DE-588)4061963-1 s Natürliche Ressourcen (DE-588)4075236-7 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006568261&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rubenstein, Daniel B. Environmental accounting for the sustainable corporation strategies and techniques Développement durable Ressources naturelles - Comptabilité Sociétés - Comptabilité Nachhaltigkeit Corporations Accounting Natural resources Accounting Sustainable development Unternehmen (DE-588)4061963-1 gnd Umweltbilanz (DE-588)4299127-4 gnd Natürliche Ressourcen (DE-588)4075236-7 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4299127-4 (DE-588)4075236-7 |
| title | Environmental accounting for the sustainable corporation strategies and techniques |
| title_auth | Environmental accounting for the sustainable corporation strategies and techniques |
| title_exact_search | Environmental accounting for the sustainable corporation strategies and techniques |
| title_full | Environmental accounting for the sustainable corporation strategies and techniques Daniel Blake Rubenstein |
| title_fullStr | Environmental accounting for the sustainable corporation strategies and techniques Daniel Blake Rubenstein |
| title_full_unstemmed | Environmental accounting for the sustainable corporation strategies and techniques Daniel Blake Rubenstein |
| title_short | Environmental accounting for the sustainable corporation |
| title_sort | environmental accounting for the sustainable corporation strategies and techniques |
| title_sub | strategies and techniques |
| topic | Développement durable Ressources naturelles - Comptabilité Sociétés - Comptabilité Nachhaltigkeit Corporations Accounting Natural resources Accounting Sustainable development Unternehmen (DE-588)4061963-1 gnd Umweltbilanz (DE-588)4299127-4 gnd Natürliche Ressourcen (DE-588)4075236-7 gnd |
| topic_facet | Développement durable Ressources naturelles - Comptabilité Sociétés - Comptabilité Nachhaltigkeit Corporations Accounting Natural resources Accounting Sustainable development Unternehmen Umweltbilanz Natürliche Ressourcen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006568261&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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