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Green Accounting Initiatives and Strategies for Sustainable Development

Book Description

In today’s society, environmental concerns are at the forefront of entrepreneurial decision-making and planning. With increased attention on an organization’s environmental impact, researchers and business leaders strive to provide the best methodologies and strategies for effective environmental reporting and accountability. Green Accounting Initiatives and Strategies for Sustainable Development presents the latest scholarly research on the economic, social, and environmental objectives essential to the planning and support of future organizations and communities. This publication is an essential reference source for academicians, researchers, advanced level students, and professionals interested in designing business models and financial plans with consideration for environmental and social liabilities. This publication features timely, research based chapters on economic, social, and environmental policies including, but not limited to, green performance measurement, triple bottom line reporting, sustainable societies, environmental protection, and risk and adaptive management.

Table of Contents

  1. Cover
  2. Title Page
  3. Copyright Page
  4. Book Series
    1. Mission
    2. Coverage
  5. Foreword
  6. Preface
  7. Acknowledgment
  8. Chapter 1: The Triple Bottom Line (TBL) Approach from the Accounting and Performance Measurement Perspective
    1. ABSTRACT
    2. INTRODUCTION
    3. TRIPLE BOTTOM LINE (TBL) REPORTING: THE BACKGROUND
    4. TRIPLE BOTTOM LINE (TBL) REPORTING: CURRENT TRENDS
    5. TRIPLE BOTTOM LINE (TBL) REPORTING: ACCOUNTING ASPECTS
    6. TRIPLE BOTTOM LINE (TBL) PERFORMANCE FROM SUSTAINABLE REPORTING PERSPECTIVE
    7. FUNDAMENTALS OF ENVIRONMENTAL COSTS AND BENEFITS: AN OVERVIEW
    8. CONTROVERSIES AND DISCUSSION ON TBL PERFORMANCE AND REPORTING
    9. FUTURE TRENDS
    10. CONCLUSION
    11. REFERENCES
    12. KEY TERMS AND DEFINITIONS
  9. Chapter 2: New Dimension of Accounting Information
    1. ABSTRACT
    2. INTRODUCTION
    3. RECONSIDERING TRADITIONAL ACCOUNTING INFORMATION BY APPROACHING SOCIAL AND ENVIRONMENTAL REQUIREMENTS
    4. CONTROVERSIES AND DEBATES ON SOCIAL AND ENVIRONMENTAL ASPECTS APPROACHED IN ACCOUNTING RESEARCH
    5. FUTURE TRENDS
    6. CONCLUSION
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  10. Chapter 3: European and International Standards for Social and Environmental Reporting
    1. ABSTRACT
    2. INTRODUCTION
    3. REPORTING SOCIAL AND ENVIRONMENTAL ISSUES - RESEARCHERS AND PRACTITIONERS VIEWS
    4. REPORTING AND ASSURANCE STANDARDS ON SOCIAL AND ENVIRONMENTAL ISSUES
    5. CONTROVERSIES AND DEBATES ON SOCIAL AND ENVIRONMENTAL REPORTING: POLICIES AND PRACTICE
    6. FUTURE TRENDS
    7. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
  11. Chapter 4: Costs and Externalities in the Context of Social and Environmental Crises
    1. ABSTRACT
    2. INTRODUCTION
    3. EFFECTS OF GLOBAL CLIMATE CHANGE AND ACCOUNTING IMPACT: THE BACKGROUND
    4. CONTROVERSIES, DISCUSSIONS AND SOLUTIONS ON FULL COST ACCOUNTING FOR SUSTAINABILITY
    5. FUTURE TRENDS
    6. CONCLUSION
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  12. Chapter 5: Models for Measuring and Reporting of Green Performance
    1. ABSTRACT
    2. INTRODUCTION
    3. ENVIRONMENTAL – ECONOMIC MODEL OF CORPORATE GREEN PERFORMANCE
    4. THE TRINOM SOCIAL – ENVIRONMENTAL – ECONOMIC. DEBATING ON TBL PERFORMANCE
    5. DISCUSSIONS
    6. FUTURE TRENDS
    7. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
  13. Chapter 6: Environmental Audit in Integrated Audit System
    1. ABSTRACT
    2. INTRODUCTION
    3. DETERMINANTS AND THEORETICAL GROUNDWORK
    4. ENVIRONMENTAL AUDIT FROM INTEGRATED AUDIT PERSPECTIVE
    5. FUTURE TRENDS
    6. CONCLUSION
    7. REFERENCES
    8. KEY TERMS AND DEFINITIONS
  14. Chapter 7: Entity's Sustainable Development from Adaptive Management Perspective
    1. ABSTRACT
    2. INTRODUCTION
    3. BUSINESS QUALITY: KEY TERMS AND CONCEPTS
    4. MONITORING QUALITY THROUGH ADAPTIVE MANAGEMENT BY DOING
    5. ADAPTIVE MANAGEMENT ACCOUNTING FOR TQM
    6. ADVANCED MANAGERIAL ACCOUNTING FOR ECO-PERFORMANCE MANAGEMENT
    7. FUTURE TRENDS: REDEFINING ENTITY’S PERFORMANCE THROUGH SUSTAINABILITY MODELS
    8. CONCLUSION
    9. REFERENCES
    10. KEY TERMS AND DEFINITIONS
  15. Chapter 8: Risk Management in Green Corporate Strategies
    1. ABSTRACT
    2. INTRODUCTION
    3. THE DEVELOPMENT OF RISKS AND UNCERTAINTIES REPORTING OVER THE YEARS
    4. INTERNATIONAL REGULATORY ASPECTS OF RISK REPORTING
    5. SOCIAL AND ENVIRONMENTAL RISKS: THE NEED FOR CORPORATE REPORTING ACCOUNTABILITY
    6. FUTURE TRENDS: ADAPTATION OF THE SUSTAINABILITY MODEL TO CRISES MANAGEMENT
    7. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
  16. Chapter 9: Quality of Corporate Communication in a Sustainable Environment
    1. ABSTRACT
    2. INTRODUCTION
    3. SOCIAL AND ENVIRONMENTAL DISCLOSURE: A FACET OF CORPORATE SOCIAL RESPONSIBILITY
    4. EMPIRICAL STUDY ON QUALITY OF SOCIAL AND ENVIRONMENTAL DISCLOSURE OF EUROPEAN COMPANIES IN EARLY PERIOD OF GLOBAL CRISIS
    5. FUTURE TRENDS: ADAPTING DIALOGIC ENVIRONMENTAL COMMUNICATION FROM COMPANY – STAKEHOLDER RELATIONSHIP PERSPECTIVE
    6. CONCLUSION
    7. REFERENCES
    8. KEY TERMS AND DEFINITION
  17. Chapter 10: Fractal Approach in Sustainability Modeling
    1. ABSTRACT
    2. INTRODUCTION
    3. CONCEPTUAL MODELLING ELEMENTS FOR SUSTAINABLE PERFORMANCE
    4. RESEARCH METHODOLOGY
    5. THE SUSTAINABLE ECONOMIC VECTOR MODEL
    6. FUTURE RESEARCH DIRECTIONS
    7. CONCLUSION AND DEBATES: POTENTIAL LIFECYCLE SELF-IMPROVEMENT MODEL FOR THE SOCIAL-ECONOMIC AND ENVIRONMENTAL ACCOUNTING
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
  18. Chapter 11: GAIA Theory
    1. ABSTRACT
    2. INTRODUCTION
    3. SUSTAINABILITY: ADAPTATION AND EVOLUTION
    4. THE ECOLOGICAL FOOTPRINT: KEY TERMS AND CONCEPTS
    5. GAIA THEORY
    6. GAIA: AN ORGANIC MODEL FOR SUSTAINABLE PERFORMANCE
    7. FUTURE TRENDS: FROM WHERE ARE THE PEOPLE NOW? ... TOWARDS WHAT ARE THE FUTURE PERSPECTIVES OF HUMANITY?
    8. CONCLUSION
    9. REFERENCES
    10. KEY TERMS AND DEFINITIONS
  19. Chapter 12: Particularities of Social and Environmental Accounting Research in an Emerging Country
    1. ABSTRACT
    2. INTRODUCTION
    3. ENVIRONMENTAL POLICIES IN ROMANIA IN THE CONTEXT OF EU INTEGRATION
    4. IDENTIFYING ROMANIAN ENTITIES ENGAGED IN REPORTING NON FINANCIAL INFORMATION WITH REGARD TO SOCIAL AND ENVIRONMENTAL ASPECTS
    5. INTEGRATING SOCIAL AND ENVIRONMENTAL INFORMATION IN FINANCIAL ACCOUNTING AND DECISION-MAKING POLICIES: AN EXPLORATORY STUDY BASED ON ROMANIAN COMPANIES’ PERSPECTIVE
    6. FUTURE TRENDS
    7. CONCLUSION
    8. REFERENCES
    9. KEY TERMS AND DEFINITIONS
  20. Conclusion
    1. Conclusion
  21. Compilation of References
  22. About the Authors