Environmental Accounting and Reporting: Theory and Practice
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer
[2017]
|
| Schriftenreihe: | CSR, Sustainability, Ethics & Governance
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xix, 400 Seiten Illustrationen |
| ISBN: | 9783319509167 |
Internformat
MARC
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| 650 | 4 | |a Business Ethics | |
| 650 | 4 | |a Organizational Studies, Economic Sociology | |
| 650 | 4 | |a Sustainable Development | |
| 650 | 4 | |a Nachhaltigkeit | |
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Datensatz im Suchindex
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|---|---|
| adam_text | Contents
1 New Challenges for the Enterprise in the Age of “Sustainable
Modernity’5........................................................... 1
Maria-Gabriella Baldarelli, Antonio Matacena, and Ludmila Pascari
1.1 The Subject We Are Dealing With: MGA Model of the
Enterprise................................................... 1
1.2 Emerging Threats and Opportunities for the Enterprise in the Era
of Sustainable Modernity........................................ 13
1.3 Some Orientations to Reply to Sustainable Modernity.......... 16
1.4 Eco-Entrepreneurship: A Strong Promise for Safe Environment. . . 17
1.4.1 Typologies of Ecopreneurs............................... 19
1.4.2 Determinations of the Barriers to Ecopreneurship........ 22
1.4.3 Strategies to Foster Ecopreneurship..................... 25
1.4.4 Conclusion.............................................. 27
1.5 The Scheme of Analysis.......................................... 28
References......................................................... . 32
2 Environmental Accounting: Conceptual Framework........................ 35
Maria-Gabriella Baldarelli and Ninel Nesheva-Kiosseva
2.1 Emergence of Environmental Accounting and Reporting............ 35
2.1.1 European Commission for the Approaches
and the Future of Environmental Accounting.............. 36
2.1.2 Basic Theoretical and Research Characteristic:
Institutional Framework of Environmental Accounting
and the Problem of Social Cost.......................... 37
2.1.3 Types of Academic Study................................. 38
2.1.4 Why Is It Important to Conduct Environmental
Accounting?............................................. 40
2.2 Environmental Accounting and Social Accounting
Relationships................................................... 41
2.3 The Historical Development of Institutional Factors Influencing
Environmental Accounting in Italy............................... 43
xiii
XIV
Contents
2.4 The Historical Development of Institutional Factors Influencing
Environmental Accounting in Bulgaria............................. 47
2.4.1 Institutional Policies of Governments for the
Transformation of State Property into Private Property
and the Protection of Property Rights: The Privatization
of State Assets—The Greatest Externality............. 52
2.5 Public Attitudes................................................... 61
References.............................................................. 65
3 Measurement and Communication of Environmental Variable .... 69
Maria-Gabriella Baldarelli
3.1 Financial Crisis and Measurement: New Challenges................... 69
3.2 Environmental Accounting Tools: Meaning and Classification ... 70
3.3 Environmental Costs: Meaning, Measurement, and
Classification................................................... 78
3.4 Environmental Accountability: An Overview of Meaning and
Models............................................................ 83
References.............................................................. 88
4 Toward the Future Perspectives of Business Integrated Measurement
and Communication............................ ..................... 91
Mara Del Baldo and Ninel Nesheva-Kiosseva
4.1 The IR: Integrated Report and Integrated Reporting.............. 91
4.2 The Theoretical Framework: Financial and Non-Financial
Information.................................................... 95
4.3 Premises, Origins, and Strengths of Integrated Reporting ....... 101
4.3.1 From Historical Accounting to Sustainability Reporting
and Intangibles Reporting............................... 105
4.4 The IIRC Vision of Integrated Reporting......................... 113
4.4.1 Objective of the Framework.............................. 115
4.4.2 Interaction with Other Reports and Communications .... 115
4.4.3 Integrated Thinking...................................... 116
4.4.4 The Capitals............................................ 116
4.4.5 The Business Model....................................... 118
4.4.6 Creating Value (Value Creation)......................... 118
4.4.7 The Guiding Principles................................... 119
4.4.8 Content Elements......................................... 119
4.4.9 Structure and Content of the Integrated Report........... 121
4.4.10 KPIs and KRIs............................................ 122
4.4.11 The Assurance of the Integrated Report................... 124
4.4.12 Leading Examples of IR and International Updates....... 125
4.5 Integrated Reporting for SMEs?.................................... 125
4.6 World Intellectual Capital Initiative (WICI)...................... 129
4.6.1 WICI and IIRC: Common Approach and Elements............ 132
4.7 Final Remarks and Conclusions About IR............................ 133
Contents
XV
4.7.1 Objections, Advantages, and Benefits of IR............... 133
4.7.2 Future Direction and Open Issues with IReporting
Disclosure............................................... 139
4.8 Other Economic Measures of Environmental Issues: Material Flow
Cost Accounting.................................................. 143
4.9 Emergence of the Method “Material Flow Cost Accounting” .... 143
4.9.1 Characteristics of the Method Material Flow Cost
Accounting............................................... 143
4.9.2 Matter and Benefit of MFC A.............................. 144
References............................................................ 150
5 Some Tools and Standards for Reporting............................... 161
Maria-Gabriella Baldarelli, Mara Del Baldo, and Ninel Nesheva-Kiosseva
5.1 The Report Following GBS Standard (Italy)........................ 161
5.1.1 Introduction............................................. 161
5.1.2 Origins and Diffusion of Social Reporting in Italy....... 166
5.1.3 Objects and Aims of the Social Report.................... 168
5.1.4 The GBS Basic Standard (2013)............................ 171
5.1.5 The Social Report Sections: The Socio-environmental
Report................................................... 178
5.1.6 The Chart of Environmental Accounts...................... 187
5.1.7 The GBS Research Document No. 2: The Performance
Indicators for the Sustainability Reporting and the
Sustainability Rating.................................... 191
5.1.8 The GBS Research Document No. 3: Environmental
Reporting and Value Added................................ 196
5.1.9 Final Remarks and Insights............................... 206
5.2 GRI Standard Presentation........................................ 207
5.3 Energy Saving and OIC (Organismo Italiano di Contabilita/Italian
Accounting Committee) Standard 7 and 8 in Italy ................. 209
5.3.1 OIC 7 Accounting Principle: “The Green Certificates”. . . 210
5.3.2 OIC 8 Accounting Principle: “Greenhouse Gas Emissions
Quotas”.................................................. 221
5.4 Eco-management and Audit Scheme.................................. 228
5.4.1 Environmental Statement (Declaration).................... 234
5.5 UNI ISO 26000.................................................... 244
5.5.1 The ISO International Standards.......................... 244
5.5.2 Origins and Aims of the “Standard” for Social
Responsibility: ISO 26000................................ 246
5.5.3 Spheres of Application................................... 247
5.5.4 The Contents and Structure of ISO 26000.................. 250
5.5.5 The Seven Principles of Social Responsibility............ 254
5.5.6 The Seven Core Subjects of ISO 26000..................... 254
5.5.7 Benefits and Criticalities Deriving from the Implementation
of ISO 26000............................................. 262
XVI
Contents
5.5.8 Some of the Actors’ Comments on ISO 26000: A
Brief Look............................................ 265
5.5.9 Some Concrete Examples of Applications................ 266
5.5.10 Final Remarks......................................... 268
References......................................................... 270
6 Case Studies and Best Practices...................................... 277
Mara Del Baldo
6.1 The Case of ENT. Sustainability and Integrated Report......... 277
6.1.1 Introduction............................................ 277
6.1.2 Methodology............................................. 277
6.1.3 Company Profile......................................... 278
6.1.4 Eni’s Sustainability Path............................. 282
6.1.5 The Concept of Environment in ENI....................... 283
6.1.6 ENTs Environmental Management System ................... 286
6.1.7 ENTs Commitment to Local Development.................... 286
6.1.8 Reporting Principles and Criteria....................... 287
6.1.9 Eni’s Materiality Definition Process.................... 287
6.1.10 ENI’s Journey Toward the Integrated Reporting........... 289
6.1.11 Final Remarks........................................... 291
6.2 BoxMarche’s Global Report..................................... 294
6.2.1 Introduction........................................... 294
6.2.2 Methodology............................................. 295
6.2.3 BoxMarche’s Profile................................... 296
6.2.4 BoxMarche’s Global and Living Report.................... 300
6.2.5 Final Remarks....................................... 303
References..................................... . . ............ 305
7 Case Studies and Best Practices: Reading the SGR Sustainability
Reporting in Italy and in Bulgaria Using Institutional Theory...... 309
Maria-Gabriella Baldarelli, Mara Del Baldo, and Ninel Nesheva-Kiosseva
7.1 Reading the Sustainability Reporting Using Institutional Theory:
Conceptual Network.............................................. 309
7.2 The Case Study of SGR Group Italy............................. 324
7.3 Institutional Structures and Sustainability in SGR Group Italy ... 334
7.4 Sustainability Dimensions, Institutional Theory in the Case Study
of SGR Group Bulgaria......................................... 339
7.4.1 External Institutional Factors.......................... 342
7.4.2 External Regulation of Consumption and Gas Sales in Italy
and Bulgaria........................................... 343
7.4.3 The Investment Risk of Companies in the Gas Sector
(the Importance of Institutional Factor)............... 343
7.4.4 Direct Financial and Currency Risks..................... 345
7.4.5 Direct Production Risks Associated with Delivery
of Natural Gas for the CityGas Activity................ 346
Contents XVîi
7.4.6 Ecological Risks....................................... 347
7.4.7 Cultural, Social, and Demographics Risks............. 347
7.4.8 Internal Institution Factors Like “Rules of the Game” . . . 348
7.4.9 The Tools for CityGas’s SAR............................ 351
7.5 Final Remarks.................................................. 354
References.......................................................... 357
8 Case Studies and Best Practices: VERSO Project Model
and Implementation to Small Quality Hotels, Rimini, Italy........... 363
Maria-Gabriella Baldarelli
8.1 The Model of VERSO Project..................................... 363
8.1.1 Section 1 of VERSO Model: Presentation to the Enterprises
That Are Involved...................................... 364
8.1.2 Section 2 of VERSO Model: Questionnaire
Concerning CSR......................................... 366
8.1.3 Section 3 of VERSO Model: Self-Evaluation Documents
(by the Entrepreneur).................................. 370
8.2 VERSO Project Implementation in Small Quality Hotels, Rimini,
Italy.......................................................... 371
8.2.1 The Consortium of Small Quality Hotels, Rimini: Network
of Values in Mission and Governance.................... 371
8.2.2 The Consortium of Small Quality Hotels, Rimini,
Accountability......................................... 379
Bibliography........................................................ 382
9 Case Studies and Best Practices: The Case of Casio Computer
Co. Ltd............................................................. 387
Ninel Nesheva-Kiosseva
9.1 A Brief Description of Japanese Environmental Accounting
and Reporting.................................................. 387
9.2 The “Casio” Case............................................... 390
9.3 Calculation of Consumer Economic Benefit....................... 392
9.3.1 Environmental Impact and Environmental Conservation
Effect................................................. 395
9.3.2 Economic Effects from Environmental Conservation
Measures............................................... 397
9.3.3 Economic and Environmental Efficiency of Environmental
Costs and Environmental Efficiency..................... 397
9.3.4 Reporting “Economic Benefits of Environmental
Conservation”.......................................... 398
References.......................................................... 399
|
| any_adam_object | 1 |
| author | Baldarelli, Maria Gabriella Del Baldo, Mara Nesheva-Kiosseva, Ninel |
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| id | DE-604.BV044349522 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T07:50:29Z |
| institution | BVB |
| isbn | 9783319509167 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029752355 |
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| physical | xix, 400 Seiten Illustrationen |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Springer |
| record_format | marc |
| series2 | CSR, Sustainability, Ethics & Governance |
| spelling | Baldarelli, Maria Gabriella Verfasser (DE-588)139530924 aut Environmental Accounting and Reporting Theory and Practice by Maria-Gabriella Baldarelli, Mara Del Baldo, Ninel Nesheva-Kiosseva Cham Springer [2017] xix, 400 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier CSR, Sustainability, Ethics & Governance Business Accounting Bookkeeping Business ethics Sustainable development Economic sociology Business and Management Accounting/Auditing Business Ethics Organizational Studies, Economic Sociology Sustainable Development Nachhaltigkeit Wirtschaft Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Umweltökonomische Gesamtrechnung (DE-588)4349504-7 gnd rswk-swf Umweltökonomie (DE-588)4061638-1 gnd rswk-swf Umweltbericht (DE-588)4202417-1 gnd rswk-swf Nachhaltigkeit (DE-588)4326464-5 gnd rswk-swf Umweltverträglichkeit (DE-588)4061655-1 gnd rswk-swf Nachhaltigkeit (DE-588)4326464-5 s Umweltverträglichkeit (DE-588)4061655-1 s Umweltökonomie (DE-588)4061638-1 s Rechnungswesen (DE-588)4048732-5 s DE-604 Umweltökonomische Gesamtrechnung (DE-588)4349504-7 s Umweltbericht (DE-588)4202417-1 s Del Baldo, Mara Verfasser (DE-588)171802993 aut Nesheva-Kiosseva, Ninel Verfasser aut Erscheint auch als Online-Ausgabe 978-3-319-50918-1 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029752355&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Baldarelli, Maria Gabriella Del Baldo, Mara Nesheva-Kiosseva, Ninel Environmental Accounting and Reporting Theory and Practice Business Accounting Bookkeeping Business ethics Sustainable development Economic sociology Business and Management Accounting/Auditing Business Ethics Organizational Studies, Economic Sociology Sustainable Development Nachhaltigkeit Wirtschaft Rechnungswesen (DE-588)4048732-5 gnd Umweltökonomische Gesamtrechnung (DE-588)4349504-7 gnd Umweltökonomie (DE-588)4061638-1 gnd Umweltbericht (DE-588)4202417-1 gnd Nachhaltigkeit (DE-588)4326464-5 gnd Umweltverträglichkeit (DE-588)4061655-1 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4349504-7 (DE-588)4061638-1 (DE-588)4202417-1 (DE-588)4326464-5 (DE-588)4061655-1 |
| title | Environmental Accounting and Reporting Theory and Practice |
| title_auth | Environmental Accounting and Reporting Theory and Practice |
| title_exact_search | Environmental Accounting and Reporting Theory and Practice |
| title_full | Environmental Accounting and Reporting Theory and Practice by Maria-Gabriella Baldarelli, Mara Del Baldo, Ninel Nesheva-Kiosseva |
| title_fullStr | Environmental Accounting and Reporting Theory and Practice by Maria-Gabriella Baldarelli, Mara Del Baldo, Ninel Nesheva-Kiosseva |
| title_full_unstemmed | Environmental Accounting and Reporting Theory and Practice by Maria-Gabriella Baldarelli, Mara Del Baldo, Ninel Nesheva-Kiosseva |
| title_short | Environmental Accounting and Reporting |
| title_sort | environmental accounting and reporting theory and practice |
| title_sub | Theory and Practice |
| topic | Business Accounting Bookkeeping Business ethics Sustainable development Economic sociology Business and Management Accounting/Auditing Business Ethics Organizational Studies, Economic Sociology Sustainable Development Nachhaltigkeit Wirtschaft Rechnungswesen (DE-588)4048732-5 gnd Umweltökonomische Gesamtrechnung (DE-588)4349504-7 gnd Umweltökonomie (DE-588)4061638-1 gnd Umweltbericht (DE-588)4202417-1 gnd Nachhaltigkeit (DE-588)4326464-5 gnd Umweltverträglichkeit (DE-588)4061655-1 gnd |
| topic_facet | Business Accounting Bookkeeping Business ethics Sustainable development Economic sociology Business and Management Accounting/Auditing Business Ethics Organizational Studies, Economic Sociology Sustainable Development Nachhaltigkeit Wirtschaft Rechnungswesen Umweltökonomische Gesamtrechnung Umweltökonomie Umweltbericht Umweltverträglichkeit |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029752355&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT baldarellimariagabriella environmentalaccountingandreportingtheoryandpractice AT delbaldomara environmentalaccountingandreportingtheoryandpractice AT neshevakiossevaninel environmentalaccountingandreportingtheoryandpractice |