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Accounting and Control for Sustainability
This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.
Environmental Management Accounting and Supply Chain Management
This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.
Social and Environmental Dimensions of Organizations and Supply Chains
This book focuses on environmental and social factors in international supply chains and industry networks. It explores whether socially-responsible and environmentally-conscious operations are complementary or conflictive to economic targets. The book elaborates on innovative approaches to manage the economic, ecological and social performance in supply networks from different perspectives. In addition, it links sustainability to operational processes and illustrates specific application contexts. Moreover, it covers the social dimension of sustainability. The rise of sustainability in management forces enterprises to revisit the concept of profitability that drives their operations. Social standards and ecological targets represent critical factors that challenge industry networks. The interplay of these goals requires new insights from scientific research and managerial practice. New approaches and systems are needed to minimize environmental and social harms and to promote sustainability.
Corporate Carbon and Climate Accounting
This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.
Review of Management Accounting Research
A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.
Nachhaltigkeitscontrolling
So gelingt das nachhaltige Wirtschaften: Dieses Buch bietet Entscheidern eine praxisorientierte Einführung in die Konzepte und Methoden. Schritt für Schritt wird erläutert, wie die Nachhaltigkeitsstrategie in Unternehmen integriert wird und mit welchen Instrumenten das Controlling diesen Prozess begleitet. Die verschiedenen Controlling-Werkzeuge werden im Detail thematisiert, ebenso wie besondere Herausforderungen und mögliche Lösungswege. Praxisbeispiele und eine Fallstudie machen dieses Buch zu einem wertvollen Ratgeber bei der Umsetzung eines nachhaltigen Managements.
Handbuch Controlling
Dieses Nachschlagewerk bildet den Status quo des Controllings in der Unternehmenspraxis ab. Verfasst von ausgewiesenen Controlling-Spezialisten aus Wissenschaft und Wirtschaft werden alle konzeptionellen Elemente dargestellt: Leitbild, Ziele, Funktionen, Aufgaben, Instrumente, Prozesse und Effizienz. Anhand der Wertschöpfungskette werden diese Konzepte für verschiedene Branchen, Unternehmenstypen und -größen sowie Eigentümerkonstellationen diskutiert. Mithilfe konkreter Handlungsempfehlungen, Beispiele, Fallstudien und Interviews wird das theoretische Fundament in die Praxis übersetzt und die Umsetzung im Unternehmen ermöglicht.
Nachhaltigkeit
Das Thema Nachhaltigkeit erlangt in der wirtschaftswissenschaftlichen Literatur zunehmende Bedeutung. Ausgehend von dem Drei-Säulen-Modell geht es dabei um die gleichrangige Betrachtung von ökonomischen, ökologischen und sozialen Aspekten, die auch als das Magische Dreieck der Nachhaltigkeit bezeichnet werden. Der vorliegende Sammelband, der ausgewählte Beiträge des Rahmenthemas der Jahrestagung des Verbandes der Hochschullehrer für Betriebswirtschaft e.V. 2011 enthält, thematisiert ein breites und hochaktuelles Spektrum von Problembereichen der Nachhaltigkeit und stellt Diskussionsbeiträge zu folgenden Themen vor. Der Inhalt Nachhaltigkeitsstrategien Einbindung der Nachhaltigkeit in die Betriebswirtschaftslehre Nachhaltigkeits-Marketing Nachhaltige Logistik Nachhaltige Produktion Nachhaltigkeits-Berichterstattung. Der Inhalt Nachhaltigkeitsstrategien Einbindung der Nachhaltigkeit in die Betriebswirtschaftslehre Nachhaltigkeits-Marketing Nachhaltige Logistik Nachhaltige Produktion Nachhaltigkeits-Berichterstattung.
InCoGITE 2019
InCoGITE is “International Conference on Global Innovation and Trend in Economy”. InCoGITE on 2019 was held on November 7, 2019 in Pelita Harapan University (Building D | 5th floor), Karawaci, Tangerang – Indonesia. The conference was hosted by Pelita Harapan University, Swiss German University and Multimedia Nusantara University. The InCoGITE-2019 focus on “Innovation Challenges toward Economy 4.0”. The conference aims to provide opportunities to exchange research ideas and produce new insights. This opportunity also could be used as a way to broaden international network.
Non-financial Disclosure and Integrated Reporting
The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.
