Sustainability Accounting and Reporting


Book Description

This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.




Business Sustainability


Book Description

Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.




Sustainability


Book Description

This book proposes a holistic transdisciplinary approach to sustainability as a subject of social sciences. At the same time, this approach shows new ways, as perspectives of philosophy, political science, law, economics, sociology, cultural studies and others are here no longer regarded separately. Instead, integrated perspectives on the key issues are carved out: Perspectives on conditions of transformation to sustainability, on key instruments and the normative questions. This allows for a concise answer to urgent and controversial questions such as the following: Is the EU an environmental pioneer? Is it possible to achieve sustainability by purely technical means? If not: will that mean to end of the growth society? How to deal with the follow-up problems? How will societal change be successful? Are political power and capitalism the main barriers to sustainability? What is the role of emotions and conceptions of normality in the transformation process? To which degree are rebound and shifting effects the reason why sustainability politics fail? How much climate protection can be claimed ethically and legally e.g. on grounds of human rights? And what is freedom? Despite all rhetoric, the weak transition in energy, climate, agriculture and conservation serves as key example in this book. It is shown how the Paris Agreement is weak with regard to details and at the same time overrules the growth society by means of a radical 1,5-1,8 degrees temperature limit. It is shown how emissions trading must – and can – be reformed radically. It is shown why CSR, education, cooperation and happiness research are overrated. And we will see what an integrated politics on climate, biodiversity, nitrogen and soil might look like. This book deals with conditions of transformation, governance instruments, ethics and law of sustainability. The relevance of the humanities to sustainability has never before been demonstrated so vividly and broadly as here. And in every area it opens up some completely new perspectives. (Prof. Dr. Dr. h.c. mult. Ernst Ulrich von Weizsäcker, Club of Rome, Honorary President) Taking a transdisciplinary perspective, the book canvasses the entire spectrum of issues relevant to sustainability. A most valuable and timely contribution to the debate. (Prof. Dr. Klaus Bosselmann, University of Auckland, Author of “The Principle of Sustainability”) This books breathes life into the concept of sustainability. Felix Ekardt tears down the barriers between disciplines and builds a holistic fundament for sustainablility; fit to guide long-term decision-making on the necessary transformation and societal change. (Prof. Dr. Christina Voigt, Oslo University, Dept. of Public and International Law)







Social Science Research


Book Description

This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.




Environmental Tax Reform (ETR)


Book Description

A comprehensive analysis of an environmental tax reform where people are taxed on pollution and the use of natural resources instead of on their income, this book looks at the challenges involved in implementing this tax reform across Europe.




Economics of Corporate Social Responsibility


Book Description

In recent years, increasing numbers of articles and studies have emerged across the disciplines of economics, accounting, finance and management to examine the importance of considering both the private and social economic benefits of Corporate Social Responsibility (CSR). As stakeholders and their concerns have multiplied, and empirical evidence has accumulated, CSR has become a critical area of interest. This authoritative collection examines the five related and most significant elements of this subject - theoretical perspectives, firm financial performance, socially responsible investing, environmental performance and strategic CSR - to provide a comprehensive exploration of the literature on Corporate Social Responsibility and its economic consequences.







The Circular Economy in Europe


Book Description

"The Circular Economy in Europe presents an overview and a critical discussion on how circularity is conceived, imagined and enacted in current EU policy-making. In 2013, the idea of a circular economy entered the stage of European policy-making in the efforts to reconcile environmental and economic policy objectives. In 2019 the European Commission declared in a press release that the Circular Economy Action Plan has been delivered. The level of circularity in the European economy, however, has remained the same. Bringing together perspectives from social sciences, environmental economics and policy analysis, The Circular Economy in Europe provides a critical analysis of policies and promises of the next panacea for growth and sustainability. The authors provide a theoretical and empirical basis to discuss how contemporary societies conceive their need to re-organise production and consumption and explores the messy assemblage of institutions, actors, waste streams, biophysical flows, policy objectives, scientific disciplines, values, expectations, promises and aspirations involved. This book is essential reading for all those interested in understanding how ideas about the circular economy emerged historically, how they gained traction and are used in policy processes, and what the practical challenges in implementing this policy are"--




SAFA Guidelines


Book Description

The Sustainability Assessment of Food and Agriculture Systems (SAFA) Guidelines were developed for assessing the impact of food and agriculture operations on the environment and people. The guiding vision of SAFA is that food and agriculture systems worldwide are characterized by all four dimensions of sustainability: good governance, environmental integrity, economic resilience and social well-being.