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 demanding 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.

Product Details

ISBN-13: 9781874719243
Publisher: Taylor & Francis
Publication date: 01/28/2000
Edition description: New Edition
Pages: 424
Product dimensions: 6.25(w) x 9.25(h) x (d)

Table of Contents

Foreword
Susan McLaughlin, US EPA

Foreword
William Blackburn, Baxter International

Foreword
Ian Ash, BT Corporate Communications

Foreword
Jan-Olaf Willums, Storebrand, Norway

Foreword
Jacqueline Aloisi de Larderel, UNEP IE

Introduction
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

Part 1: General concepts

1. The Green Bottom Line
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

2. An Introduction to Environmental Accounting as a Business Management Tool: Key Concepts and Terms
US Environmental Protection Agency

3. Calculating the True Profitability of Pollution Prevention
Stefan Schaltegger, University of Basel, Switzerland, and Kaspar Müller, Ellipson Ltd, Basel, Switzerland

4. Integrating Environmental Impacts into Capital Investment Decisions
Marc J. Epstein, INSEAD, Fontainebleau, France, and Marie-Josée Roy, École Polytechnique de Montréal and CIRANO, Canada

5. Valuing Potential Environmental Liabilities for Managerial Decision-Making: A Review of Available Techniques
US Environmental Protection Agency

6. The Italian Method of Environmental Accounting
Matteo Bartolomeo, Fondazione Eni Enrico Mattei, Milano, Italy

7. Environmental Management Accounting in the Netherlands
Jan Jaap Bouma, Erasmus Centre for Environmental Studies, Rotterdam, Netherlands

8. Cost Allocation: An Active Tool for Environmental Management Accounting?
Roger L. Burritt, The Australian National University, Canberra, Australia

Part 2: Empirical studies

9. Green Ledgers: An Overview
Daryl Ditz, Janet Ranganathan and R. Darryl Banks, World Resources Institute, Washington, DC, USA

10. Environmental Cost Accounting for Chemical and Oil Companies: A Benchmarking Study
David Shields, Beth Beloff and Miriam Heller, University of Houston, USA

11. Applying Environmental Accounting to Electroplating Operations: An In-Depth Analysis
Mark Haveman and Terry Foecke, Waste Reduction Institute for Training and Applications Research, St Paul, MN, USA

12. Reducing the Uncertainty in Environmental Investments: Integrating Stakeholder Values into Corporate Decisions
Graham Earl, Tuula Moilanen and Roland Clift, University of Surrey, UK

13. Shared Savings and Environmental Management Accounting: Innovative Chemical Supply Strategies
Thomas J. Bierma, Frank L. Waterstraat and Joyce Ostrosky, Illinois State University, USA

14. Environmental Accounting in an Investment Analysis Context: Total Cost Assessment at a Small Lithographic Printer
Edward D. Reiskin, Deborah E. Savage and David A. Miller, The Tellus Institute, Boston, MA, USA

Part 3: Case studies

15. Making Environmental Management Count: Baxter International's Environmental Financial Statement
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

16. Full-Cost Accounting for Decision-Making at Ontario Hydro
US Environmental Protection Agency

17. Environmental Accounting at Sulzer Technology Corporation
Georg Schroeder, Sulzer Hydro, Zürich, Switzerland, and Matthias Winter, IMD, Lausanne, Switzerland

18. Life-Cycle Costing and Packaging at Xerox Ltd
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

19. The Cost of Waste at Zeneca
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

20.The Road Not Taken: Acting on 'Beyond Environmental Compliance' in Managerial Decision-Making
Timothy T. Greene, Vanderbilt University, Nashville, TN, USA

Part 4: Implementation

21. Implementing Environment-Related Management Accounting
Martin Bennett, University of Wolverhampton, UK, and Peter James, Sustainable Business Centre, Congleton, UK

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