The Green Bottom Line: Environmental Accounting for Management: Current Practice and Future Trends

The Green Bottom Line: Environmental Accounting for Management: Current Practice and Future Trends

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Overview

To date, both internal and external corporate environmental reporting and management systems have focused on physical input-output measures. However, external stakeholders are increasingly demanded that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a 'business case' cannot be made. A number of companies - such as Baxter, BT, Xerox, Zeneca and others - are now beginning to develop a better understanding of the costs and benefits of environmental action. The United States Environmental Protection Agency has also done considerable work on models designed to understand the 'full costs' of pollution control investments, with the aim of demonstrating that - when these are properly considered - pollution prevention can be a more cost-effective alternative. The Green Botton Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering General Concepts, Empirical Studies, Case Studies and Implementation, the book includes case studies sponsored by the US EPA's Environment Accounting Project and contributions from authors at institutions including the IMD, INSEAD, The Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.

Author Biography: Martin Bennett is Senior Lecturer in Financial Management at Wolverhampton Business School, United Kingdom, and head of the Environmental ManagementAccounting Group in the School's Management Research Centre. He was previously employed in the accounting profession with BDO Binder Hamlyn and KPMG, in industry with Great Universal Stores, and in education with Nottingham Trent University and Ashridge Management College (where he is a Research Associate). His Research interests include environmental accounting, environmental performance measurement, and the relevance of environmental performance in industry to financial stakeholders. Peter James is director of the Sustainable Business Centre, Congleton, United Kingdom, which conducts and disseminates research on how organisations can integrate sustainable development into their activities. It has particular expertise in the areas of environmental change management, environmental performance measurement, environmental benchmarking, and environmental accounting. Peter is also a Visiting Professor at Wolverhampton Business School and an associate of Ashridge Management College, where he was employed prior to founding the Sustainable Business Centre. Before joining Ashridge, Peter held positions at Stirling, Warwick and Limerick business schools, latterly as Professor of Management. He has published a number of articles on environmental benchmarking, environmental performance measurement and quality approaches to environment and was a co-author with Claude Fussler of Driving Eco-Innovation (1996).

Product Details

ISBN-13: 9781874719076
Publisher: Taylor & Francis
Publication date: 09/08/1998
Pages: 432
Product dimensions: 6.25(w) x 9.25(h) x (d)

Table of Contents

Part 1 General concepts: the green bottom line, Martin Bennett, Peter James
an introduction to environmental accounting as a business management tool - key concepts and terms
calculating the true profitability of pollution prevention, Stefan Schaltegger, Kaspar Muller
integrating environmental impacts into capital investment decisions, Marc J. Epstein et al
valuing potential environmental liabilities for managerial decision-making - a review of available techniques
the Italian method of environmental accounting, Matteo Bartolomeo
environmental management accounting in the Netherlands, Jan Jaap Bouma
cost allocation - an active tool for environmental management accounting? Roger L. Burritt. Part 2 Empirical studies: green ledgers - an overview, Daryl Ditz
environmental cost accounting for chemical and oil companies - a benchmarking study, David Shields et al
applying environmental accounting to electroplating operations -an in-depth analysis, Mark Haveman, Terry Foecke
reducing the uncertainty in environmental investments -integrating stakeholder values into corporate decisions, Grahm Earl, Roland Clift
shared savings and environmental management accounting - innovative chemical supply strategies, Thomas J. Bierma et al
environmental accounting in an investment analysis context - total cost assessment at a small lithographic printer, Edward D. Reiskin et al. Part 3 Case studies: making environmental management count, Martin Bennett, Peter James
full-cost accounting for decision-making at Ontario Hydro
environmental accounting at Sulzer Technology Corporation, Georg Schroeder et al
life-cycle costing and packaging atXerox Ltd, Martin Bennett, Peter James
the cost of waste at Zeneca, Martin Bennett, Peter James
the road not taken -acting on "beyond environmental compliance" in managerial decision-making, Timothy T. Greene. Part 4 Implementation: implementing environment-related management accounting, Martin Bennett, Peter James.

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