Corporate environmental accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Chichester [u.a.]
Wiley
1996
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVIII, 306 S. graph. Darst. |
| ISBN: | 047196784X |
Internformat
MARC
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| 245 | 1 | 0 | |a Corporate environmental accounting |c Stefan Schaltegger with Kaspar Müller, Henriette Hindrichsen |
| 264 | 1 | |a Chichester [u.a.] |b Wiley |c 1996 | |
| 300 | |a XVIII, 306 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 7 | |a Bedrijfsinterne milieuzorg |2 gtt | |
| 650 | 7 | |a Internationale ondernemingen |2 gtt | |
| 650 | 7 | |a National accounting |2 gtt | |
| 650 | 7 | |a Natuurlijke hulpbronnen |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Umwelt | |
| 650 | 4 | |a Industrial management |x Environmental aspects |x Accounting | |
| 650 | 4 | |a International business enterprises |x Environmental aspects |x Accounting | |
| 650 | 4 | |a Natural resources |x Accounting | |
| 650 | 0 | 7 | |a Umweltbilanz |0 (DE-588)4299127-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Umweltschutz |0 (DE-588)4061644-7 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Multinationales Unternehmen |0 (DE-588)4075092-9 |D s |
| 689 | 0 | 1 | |a Umweltbilanz |0 (DE-588)4299127-4 |D s |
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| 689 | 1 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 1 | 1 | |a Umweltschutz |0 (DE-588)4061644-7 |D s |
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| 700 | 1 | |a Hindrichsen, Henriette |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007574095&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-007574095 | ||
Datensatz im Suchindex
| _version_ | 1804125783223959552 |
|---|---|
| adam_text | Contents Preface (Prof. Dr. E. Shiratori) xi
Foreword (Prof A. K. Achleitner) xiii
Personal Acknowledgements xv
Abbreviations xvii
Part A: Introduction and Framework 1
1 Introduction 3
1.1 Environmental Issues 3
1.2 Stakeholders Influencing the Accounting Agenda 5
1.3 The Emergence of Environmental Accounting 8
2 The Framework of Environmental Accounting 12
2.1 The Framework 12
2.1.1 Environmentally Differentiated Accounting 13
2.1.2 Ecological Accounting 14
2.2 Goals of Environmental Accounting 18
Part B: Traditional Accounting and the Environment 21
3 Introduction to Environmentally Differentiated Accounting 23
3.1 The Nature of Environmental Costs 23
3.1.1 External Environmental Costs 24
vi Contents
3.1.2 Internal Environmental Costs 27
3.2 Criticism of Traditional Accounting 28
3.2.1 Environmentally Based Criticism 29
3.2.2 Other Criticism of Traditional Accounting 32
3.2.3 Stakeholder Reactions 33
3.3 Uncontested Advantages of Traditional Accounting 34
3.4 Accounting of Environmentally Induced Financial Impacts 35
4 Environmentally Differentiated Managerial Accounting 39
4.1 Introduction 39
4.2 Tracking and Tracing of Environmental Costs 41
4.2.1 End of the Pipe Versus Integrated Technologies 42
4.2.2 Research and Development Costs 44
4.2.3 Costs of Past and Future Production 45
4.2.4 Environmental Assets and Expenses 46
4.3 Allocation of Environmentally Induced Costs 47
4.3.1 Traditional Allocation of Environmentally Related Costs 48
4.3.2 Activity Based Accounting 49
4.3.3 Allocation Keys 54
4.3.4 Conclusion 55
4.4 Life Cycle Costing 56
4.5 Investment Appraisal 57
4.6 External Stakeholders Influence Managerial Accounting 65
4.7 Summary 66
5 Environmentally Differentiated Financial Accounting 68
5.1 Stakeholders Influence Financial Accounting 69
5.2 Environmentally Induced Costs: Assets or Expenses? 76
5.3 Treatment of Environmentally Induced Expenses 82
Contents vii
5.4 Treatment of Environmentally Induced Financial Impacts
on Assets 83
5.4.1 End of the Pipe and Integrated Technologies 84
5.4.2 Impaired and Obsolete Inventories 85
5.5 Treatment of Environmentally Induced (Contingent)
Liabilities, Reserves and Provisions 86
5.5.1 What Are (Contingent) Liabilities? 87
5.5.2 Recognition of Environmental Liabilities 90
5.5.3 Measurement of (Contingent) Environmental Liabilities 91
5.5.4 Environmental Reserves, Provisions and Charges to Income 93
5.5.5 Disclosure of (Contingent) Environmental Liabilities 94
5.6 Treatment of Tradeable Emission Allowances 98
5.7 The Management s Discussion and Analysis 101
5.8 Conclusions 103
6 Other Environmentally Differentiated Accounting Systems 105
6.1 Environmental Issues in Tax Accounting 105
6.1.1 Environmental Charges, Fees and Taxes 106
6.1.2 Environmental Costs and Tax Accounting 110
6.2 Special Environmental Accounting Relationships 112
6.3 Conclusions and Outlook 115
Part C: Ecological Accounting 117
7 Introduction to Ecological Accounting 119
7.1 The Emergence of Ecological Accounting 119
7.2 The Aim: Sustainable Development for a Sustainable Society 122
7.3 The Measures: Environmental Impact Added and
Eco Efficiency 123
7.4 Information on Environmental Impacts 127
7.5 Structure of Ecological Accounting 129
viii Contents
7.6 Perspectives, Subject Matter and Further Structure of
Ecological Accounting 132
8 Internal Ecological Accounting 137
8.1 Introduction 137
8.2 Site Oriented Ecological Accounting 140
8.2.1 Recording 142
8.2.2 Allocation 148
8.2.3 Impact Assessment 155
8.2.4 Conclusions 166
8.3 Product Life Cycle Assessment (LCA) 167
8.3.1 Evolution and Approach of LCA 168
8.3.2 Special Characteristics and Present Approach of LCA 171
8.3.3 Inefficiency of the Present Approach of LCA 176
8.3.4 Site Specific LCA 179
8.4 Ecological Investment Appraisal 181
8.5 From Internal to External Ecological Accounting 183
9 External Ecological Accounting 185
9.1 Introduction 185
9.2 Conventions of Ecological Accounting 187
9.2.1 Underlying Assumptions of Ecological Accounting 188
9.2.2 Qualitative Characteristics of Ecological Accounting 189
9.2.3 Constraints on Relevant and Reliable Information 194
9.3 Consolidation 195
9.3.1 Methods of Consolidation 195
9.3.2 Scope and Subject Matter of Consolidation 196
9.3.3 Conclusions for Consolidation in Ecological Accounting 197
9.4 Summary 198
Contents ix
10 Other Ecological Accounting Systems 199
10.1 Introduction 199
10.2 Ecological Tax Accounting 200
10.2.1 Approaches of Taxing 200
10.2.2 Tax Base for Environmental Taxes 201
10.3 Further Regulatory Ecological Accounting Systems 204
10.3.1 The US Toxic Release Inventory (TRI) 204
10.3.2 The US 33/50 Program 207
10.3.3 Emission Trading 207
10.3.4 Other Regulations and Standards Requiring Ecological
Accounting 209
10.4 Conclusions 209
Part D: Environmental Accounting for Environmental Management 213
11 Integrating Ecological Accounting with Traditional Accounting 215
11.1 The Eco Rational Path Method (EPM) 217
11.2 Eco Integrated Portfolio Analysis 218
11.3 Eco Integrated Strategies 225
11.4 Summary and Implications 228
11.5 Eco Integrated Investment Appraisal 229
12 Environmental Reporting 232
12.1 Why Should Reporting Be Carried Out? 232
12.2 Who Should Report? 233
12.3 Reporting to Whom? 234
12.4 What Should Be Reported? 235
12.4.1 Reporting Environmentally Induced Financial Impacts 236
12.4.2 Reporting Environmental Impacts 237
12.4.3 Conclusions 240
12.5 When Should Reporting Take Place? 242
x Contents
12.6 How Often Should Reporting Take Place? 243
12.7 How Should Reporting Be Done? 243
12.8 How Do Stakeholders React? 244
13 Environmental Accounting Serving Environmental Management 246
13.1 Standards of Corporate Environmental Management 246
13.2 Methods of Corporate Environmental Management 250
13.3 Eco Controlling 253
13.3.1 Three Perspectives of Eco Controlling 254
13.3.2 Process and Concept of Integrated Eco Controlling 255
13.3.3 Formulations of Goals and Policies 257
13.3.4 Information Management and Environmental Accounting 258
13.3.5 Decision Support System 259
13.3.6 Piloting and Implementation 260
13.3.7 Communications 261
13.4 Conclusions and Outlook 262
Endnotes 266
Bibliography 271
Index 299
|
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| author | Schaltegger, Stefan 1964- Müller, Kaspar 1952- Hindrichsen, Henriette |
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| dewey-full | 658.4/08 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.4/08 |
| dewey-search | 658.4/08 |
| dewey-sort | 3658.4 18 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV011278442 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T18:07:02Z |
| institution | BVB |
| isbn | 047196784X |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007574095 |
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| physical | XVIII, 306 S. graph. Darst. |
| publishDate | 1996 |
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| spelling | Schaltegger, Stefan 1964- Verfasser (DE-588)124202276 aut Corporate environmental accounting Stefan Schaltegger with Kaspar Müller, Henriette Hindrichsen Chichester [u.a.] Wiley 1996 XVIII, 306 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Bedrijfsinterne milieuzorg gtt Internationale ondernemingen gtt National accounting gtt Natuurlijke hulpbronnen gtt Multinationales Unternehmen Umwelt Industrial management Environmental aspects Accounting International business enterprises Environmental aspects Accounting Natural resources Accounting Umweltbilanz (DE-588)4299127-4 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Umweltschutz (DE-588)4061644-7 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 s Umweltbilanz (DE-588)4299127-4 s DE-604 Rechnungswesen (DE-588)4048732-5 s Umweltschutz (DE-588)4061644-7 s DE-188 Müller, Kaspar 1952- Verfasser (DE-588)14016359X aut Hindrichsen, Henriette Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007574095&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schaltegger, Stefan 1964- Müller, Kaspar 1952- Hindrichsen, Henriette Corporate environmental accounting Bedrijfsinterne milieuzorg gtt Internationale ondernemingen gtt National accounting gtt Natuurlijke hulpbronnen gtt Multinationales Unternehmen Umwelt Industrial management Environmental aspects Accounting International business enterprises Environmental aspects Accounting Natural resources Accounting Umweltbilanz (DE-588)4299127-4 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd Umweltschutz (DE-588)4061644-7 gnd |
| subject_GND | (DE-588)4299127-4 (DE-588)4075092-9 (DE-588)4048732-5 (DE-588)4061644-7 |
| title | Corporate environmental accounting |
| title_auth | Corporate environmental accounting |
| title_exact_search | Corporate environmental accounting |
| title_full | Corporate environmental accounting Stefan Schaltegger with Kaspar Müller, Henriette Hindrichsen |
| title_fullStr | Corporate environmental accounting Stefan Schaltegger with Kaspar Müller, Henriette Hindrichsen |
| title_full_unstemmed | Corporate environmental accounting Stefan Schaltegger with Kaspar Müller, Henriette Hindrichsen |
| title_short | Corporate environmental accounting |
| title_sort | corporate environmental accounting |
| topic | Bedrijfsinterne milieuzorg gtt Internationale ondernemingen gtt National accounting gtt Natuurlijke hulpbronnen gtt Multinationales Unternehmen Umwelt Industrial management Environmental aspects Accounting International business enterprises Environmental aspects Accounting Natural resources Accounting Umweltbilanz (DE-588)4299127-4 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Rechnungswesen (DE-588)4048732-5 gnd Umweltschutz (DE-588)4061644-7 gnd |
| topic_facet | Bedrijfsinterne milieuzorg Internationale ondernemingen National accounting Natuurlijke hulpbronnen Multinationales Unternehmen Umwelt Industrial management Environmental aspects Accounting International business enterprises Environmental aspects Accounting Natural resources Accounting Umweltbilanz Rechnungswesen Umweltschutz |
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