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This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.
This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
This exciting Research Agenda expertly addresses the question: What will be important within the family business field and for family businesses in practice over the next decade? Top international contributors explore farsighted theories, methods and topics, often taking a multi-disciplinary approach in order to outline the potential routes for further advancing family business research. Chapters cover the significance of new family trends, entrepreneurial legacy, board diversity, spatial-familiness, corruption, innovation and digital business transformation, challenging core assumptions surrounding the family business phenomenon and mapping the future of the discipline.
"Social theory has largely abandoned a focus on labor and with it its empirical foundation, while the sociology of work has neglected the production of theory more generally. It is for precisely this reason that Capitalism and labor has become a standard work on this subject. Labor and employment relations have become both increasingly diverse as well as less secure while, at the same time, labor and distributional struggles are being waged ever more fiercely. Adequately grasping these changes requires innovative impulses emerging from the analysis of capitalism, just as the sociology of work has a lot to contribute to the former. In this translated and updated edition the authors discuss current theoretical approachers in an attempt to once again conceive capitalism and labor together"--Back cover.
Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.Sustainable Measures coll...
Muhasebe süreçleri sonucunda elde edilen ve küresel anlamda büyük oranda örtüşen finansal raporlara çevresel verilerin dahil edilmesi ve bu bilgilerin standartlaştırılmaya çalışılması milli ekonomiler düzeyinde ve küresel ölçekte hız kazanmıştır. Ülkemizde de çevresel ve sosyal konularda artan farkındalık ve bilinç sonucunda bu konuda çalışmalar başlatılmıştır.
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and...
This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.