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Relevant bibliographies by topics / Environmental accounting

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Academic literature on the topic 'Environmental accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 June 2024

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Journal articles on the topic "Environmental accounting"

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Jones, Michael John. "Accounting for biodiversity: operationalising environmental accounting." Accounting, Auditing & Accountability Journal 16, no. 5 (December 2003): 762–89. http://dx.doi.org/10.1108/09513570310505961.

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Puccio, M. Shawn. "Environmental accounting update." Journal of Corporate Accounting & Finance 7, no. 1 (1995): 71–75. http://dx.doi.org/10.1002/jcaf.3970070106.

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Dalmacio, Flavia Zoboli, and Francislene F. M. de Paulo. "Accounting Disclosure: Publication of Social/Environmental and Financial Aspects in Accounting Statements." Brazilian Business Review 1, no. 2 (June 30, 2004): 74–88. http://dx.doi.org/10.15728/bbr.2004.1.2.1.

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Mohamed, Rapiah. "Environmental Management Accounting and Environmental Performance." Asia Proceedings of Social Sciences 1, no. 2 (November 14, 2018): 33–36. http://dx.doi.org/10.31580/apss.v1i2.339.

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This paper investigates the relationship between environmental management accounting (EMA) and environmental performance in the Malaysian small-medium (SMEs) sized manufacturing sector. The issue of environmental have affected many businesses regardless of the types and sizes of organisation. Ferreira et.al. (2010) argue that the use of EMA technique is not driven by the size of a company, but by the type of industry it relates to. EMA practices involve the tracking, tracing and treatment of costs, earnings and savings incurred in relation to the companyâ€™s environmental-related activities Burrit et. al. (2002),. Environmental accounting is still new in Malaysia and the managers and accountants are lack of knowledge in this matter (Jusoh et al., 2018), therefore it is need more empirical evidence on EMA practices especially in developing countries, such as Malaysia. Thus, this study is important to explain the current practice of EMA in SMEs and its influence on environmental performance. The results reveal that the physical EMA has the highest mean compared to monetary EMA. The results show that the level of EMA practices are not at an encouraging level. The regression results indicate that both types of EMA practices (monetary and physical) have a positive significant effect on environmental performance.

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Rasit, Zarinah Abdul. "Environmental Management Accounting Implementation and Environmental Performance through Enhanced Internal Process Innovation." Journal of Advanced Research in Dynamical and Control Systems 12, no. 1 (January 5, 2020): 46–55. http://dx.doi.org/10.5373/jardcs/v12i1/20201007.

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Nagy, Gábor. "Environmental aspects in accounting." Acta Agraria Debreceniensis, no. 52 (March 20, 2013): 127–31. http://dx.doi.org/10.34101/actaagrar/52/2111.

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By the strengthening of the economic competition became it apparent a company can’t be valued separate, it should be examined as a complex system. In the assessment of corporate performance is increasingly emphasized the environmental performance. The relevant information of stakeholder about the environmental performance is todays an expection, For this, a management control system is needed, which provide relevant information to managers, hence facilitating the informed decision. This study highlighted, accounting systems are able to meet this demand sufficiently, the accounting means not only the usual bookkeeping, it can be interpreted as a management-controll system, which can help in the valuation of the environmental performance.

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Bartelmus, Peter L. P. "Environmental accounting and statistics." Natural Resources Forum 16, no. 1 (February 1992): 77–84. http://dx.doi.org/10.1111/j.1477-8947.1992.tb00552.x.

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Repetto, Robert. "Accounting for Environmental Assets." Scientific American 266, no. 6 (June 1992): 94–100. http://dx.doi.org/10.1038/scientificamerican0692-94.

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Negash, Minga. "IFRS and environmental accounting." Management Research Review 35, no. 7 (June 15, 2012): 577–601. http://dx.doi.org/10.1108/01409171211238811.

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Dittenhofer, Mort. "Environmental accounting and auditing." Managerial Auditing Journal 10, no. 8 (November 1995): 40–51. http://dx.doi.org/10.1108/02686909510093615.

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Dissertations / Theses on the topic "Environmental accounting"

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陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is used as the main framework to identify key issues that lead firms to resemble each other. Legitimacy and stakeholder analysis are adopted as a supplement of institutional analysis to explain how accounting firms respond to influences brought by legitimate concerns and interest groups, which has constructed this multi-framework. This thesis is conducted through 35 semi-structured interviews. Interviewees are invited from different scales of Chinese accounting firms on a top-down basis. Documentary review is used as a supplement of the interviews. Thematic analysis is employed to elaborate on how institutional drivers shape EA across different categories. This thesis has identified that clients’ demands tend to be the key for (not) adopting EA, which can be reflected through participants’ knowledge structure, education and training, practices and the adoption of practical guidelines – this leads to the branding effects of EA in the Big Four, which reflects a practical gap between the Big Four and domestic firms. More specifically, this thesis has reasserted that organizations tend to model themselves on others perceived to be successful in response to certain uncertainty; whereas the clarity of ‘successful organizations’ and ‘uncertainty’ becomes the key institutional driver for firms (not) adopting EA practices. As a supplementary framework, stakeholder and legitimacy analysis tends to reflect how EA is perceived and influenced through different interested parties. In general, this thesis has demonstrated a rather low environmental awareness amongst the Chinese accounting profession, suggesting that EA is developed to enable instead of offsetting the inequity between the Big Four and domestic firms.

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Collett, Nick. "Accounting and environmental determinants of stock returns." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.631707.

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Significant prior work exists in both the macroeconomics field and in finance and accounting into determinants of stock returns, although very few studies have tried to link both types of information together. This research seeks to bridge that gap. Seven macroeconomic variables and 15 accounting identities are hypothesised to explain stock returns, using a stepwise multiple regression procedure. Three macrovariables, GDP, real interest rates, and an exchange rate variable, together with four accounting variables are found to explain 3 month returns in an estimation sample. The results are confirmed in a holdout sample, which has similar industry and size characteristics. When the same variables are forced into equations for longer time periods, it is found that the variables are still influential for up to 12 months. An alternative specification, dealing explicitly with systematic risk through beta, shows that similar macroeconomic data, and five accounting variables, explain 3 month abnormal returns. Again results are confirmed in the same holdout sample. A second hypothesis proposes that the explanatory power of the accounting data may be enhanced by conditioning the accounting variables upon the macroeconomic variables in turn. For example, gearing might be more influential in explaining stock returns when real interest rates are historically high than when they are low. A new method, within the OLS tradition is used to model conditionality, and this is tested on randomly generated data in a series of simulations. Results show that a number of conditional relationships improve the explanation of both raw returns and abnormal returns. Nominal contracting theories are therefore supported and investors are clearly shown to interpret value relevant accounting information according to the macroeconomic circumstances.

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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that research relating to environmental accounting and disclosure in developing countries is small, and the majority of research in this area is in the context of developed countries. Moreover, no research has been undertaken that analyses and evaluates environmental accounting and disclosure (EAD) practices in Saudi Arabia. This research therefore aims to fill the gap identified in the literature. The main aims of this thesis were to examine current and perceived EAD in Saudi Arabia. Two methods were utilised to collect data for this endeavour. A questionnaire survey was distributed to three groups of respondents (namely, financial managers in the Top 100 Saudi companies, auditors, and accounting academics), and semi-structured interviews were conducted with members of these three groups to investigate issues relating to EAD in more depth. The main research findings point to the lack of adoption of current EAD practices by Saudi companies and only a small number of companies among the Top 100 in Saudi Arabia currently have an environmental policy (EP). These findings suggest a lack of awareness of the significance of environmental issues among organisations' management. In fact, lack of interest from organisations' management was thought to be the main reason for not adopting environmental accounting followed by insufficient benefits generated from it. Environmental issues were thought to influence the profitability, survival, competitiveness, image, and decision-making process of Saudi organisations. Accounting for and disclosing information about items related to the environment included water energy waste disposal recycling remediation and product life-cycle assessment (LCA). Improvement of the organisation's image in the eyes of the public was considered to be the most influential reason for the disclosure of environmental information (EI) disclosure followed by adherence to local environmental laws. Most important reasons preventing EI disclosure included the non existence of mandatory requirements to do so and non-requirement by Saudi accounting standards. Due to lack of regulations in Saudi Arabia, disclosure of EI is currently voluntary. The preferred form is a mixture of qualitative, quantitative, and financial forms. Finally, the overwhelming majority of respondents agreed that Saudi companies should adopt EPs appropriate to their size and activities, and these should include all commitments that will lead to limiting organisations' negative effects on the environment and enhancing positive effects. Environmental information systems (EISs) should be developed and implemented to facilitate EI production and disclosure. Measurement of all environmental impacts of an organisation should be carried out to facilitate decision-making both internally and externally. Governmental agencies and other non-governmental parties should play a major role in promoting environmental awareness to increase the adoption of EAD practices in Saudi Arabia.

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Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: less gas is consumed, thus leading to cost savings; or more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.

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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Rickson, Kara E. "Unsettled Settlements of Environmental Risk: Accounting for hazardous legacies, risky environments, and settlement exposures." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/397587.

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This study examines struggles over settlement exposures to environmental risk, and the ways socio-environmental legacies and commitments are problematised, challenged, transformed, or otherwise ‘unsettled’. Inquiry is directed to discursive and material processes that shape legacy exposures and risk commitments ‘in place’, yet remain relatively neglected in scholarship, policy, and planning. Drawing upon critical, constructivist, and conflict perspectives, especially within environmental sociology and the sociologies of risk and disaster, the study systematically addresses issues of power in the production and placement of risk, hazard, and exposure, and in related understanding of impacts, and response. Grounded in a qualitative methodology, a case approach and mixed methods are employed to identify and investigate three environmental risk controversies situated in the coastal, mainland Moreton Bay Region in Southeast Queensland, Australia. Methods used include the analysis of documentary and archival material, a household survey, and semi-structured interviews with self-selected residents who were survey respondents, and with purposively sampled community group representatives. The cases investigate, in turn, contentious settlement exposures related to the ‘encroachment’ of hazardous industries and a large chemical factory fire, catastrophic flooding and the manageability of flood risk, and the acceptable impacts of climate change adaptation itself. Analysis in each case was directed to the following: predominant problem and solution framing; critical attention to government roles in risk creation; issues of allocation and claims of tolerability, acceptability, and responsibility for risk acceptance; and related contestation and prospects for transformation. ‘Placing’ environmental risk controversies in this way supported consideration of the nature, significance, and limits of any related (symbolic or material) unsettling. The incidents, disasters, and disputes under study included challenges to the authority of technical and scientific knowledge, its appropriate application in local contexts, and the accessibility and acceptability of paths and processes for determining the stakes and commitments of settlement. Interpreted as cases of encroachment, fragmentation, and displacement, powerful risk commitments were argued to remain ‘out of frame’ in important ways. Enduring socio-institutional and politico-legal commitments to the accommodation, accumulation, and domestication of risk, hazard, and exposure were evident across the cases. The hazardous legacies of past land-use decisions, for instance, were identified but naturalised in ways that served to enable the advancement of certain trajectories, forms, and locations of development. It was argued that these ongoing risk commitments, and challenges to them, are best understood as inseparable from both local ‘risk landscapes’ and broader claims to the legitimate terms and bounds of governance, environment, and settlement.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Environment and Sc
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Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps for implementing EMA are suggested.

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Books on the topic "Environmental accounting"

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Hussein, Abaza, United Nations Environment Programme. Environment and Economics Unit., Workshop on Environmental and Natural Resource Accounting (1994 : Slovak Republic, Czechoslovakia), and Workshop on Natural Resource Accounting (1995 : Ankara, Turkey), eds. Environmental accounting. [Nairobi]: United Nations Environment Programme, Environment and Economics Unit, 1996.

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Belousov, Anatoliy, Elena Sheluhina, Liliya Blizno, M. G. Lescheva, and I. N. Bogataya. Environmental accounting and analysis. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1019902.

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The textbook deals with topical issues of the organization of environmental accounting, environmental analysis and preparation of financial and non-financial reporting, taking into account the environmental imperative. The theory of sustainable development of economic entities and the possibility of describing this process in the system of accounting coordinates as a prerequisite for the formation of an environmental accounting system of environmental protection activities of business units are reflected. Special attention is paid to the formation of professional competencies of an accountant sufficient for the preparation of non-financial statements reflecting the effectiveness of the results of environmental activities of business units. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of preparation 38.03.01 and 38.04.01 "Economics" (bachelor's and master's degree level), teachers to help organize the educational process, as well as for anyone interested in the current problems of modern development of environmental accounting and analysis.

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Saleh, O. A. M. Internal environmental accounting. Manchester: UMIST, 1996.

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Schaltegger, S. Corporate environmental accounting. Chichester: Wiley, 1996.

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Gray, Rob, Jan Bebbington, and Sue Gray. Social and Environmental Accounting. 1 Oliver's Yard, 55 City Road, London EC1Y 1SP United Kingdom: SAGE Publications Ltd, 2010. http://dx.doi.org/10.4135/9781446263440.

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Franz, Alfred, and Carsten Stahmer, eds. Approaches to Environmental Accounting. Heidelberg: Physica-Verlag HD, 1993. http://dx.doi.org/10.1007/978-3-642-49977-7.

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Baldarelli, Maria-Gabriella, Mara Del Baldo, and Ninel Nesheva-Kiosseva. Environmental Accounting and Reporting. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50918-1.

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Crowther, David. Social and environmental accounting. London: Financial Times Prentice Hall, 2000.

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Environmental accounting: EMERGY and environmental decision making. New York: Wiley, 1996.

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Bebbington, Jan, Carlos Larrinaga, Brendan O’Dwyer, and Ian Thomson. Routledge Handbook of Environmental Accounting. Edited by Jan Bebbington, Carlos Larrinaga, Brendan O'Dwyer, and Ian Thomson. Milton Park, Abingdon, Oxon; New York, NY: Routledge, 2021.: Routledge, 2021. http://dx.doi.org/10.4324/9780367152369.

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Book chapters on the topic "Environmental accounting"

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Özmen, Y. Serkan. "Environmental Accounting." In Encyclopedia of Corporate Social Responsibility, 961–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_365.

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Islam, Muhammad Azizul. "Environmental Accounting." In Encyclopedia of Business and Professional Ethics, 1–3. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-23514-1_215-1.

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Baldarelli, Maria-Gabriella. "Environmental Accounting." In Encyclopedia of Sustainable Management, 1–3. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_818-1.

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Baldarelli, Maria-Gabriella. "Environmental Accounting." In Encyclopedia of Sustainable Management, 1427–29. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_818.

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Islam, Muhammad Azizul. "Environmental Accounting." In Encyclopedia of Business and Professional Ethics, 651–53. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-22767-8_215.

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Wagner, Sigrun M. "Accounting." In Business and Environmental Sustainability, 323–47. Abingdon, Oxon ; New York, NY : Routledge, 2020.: Routledge, 2020. http://dx.doi.org/10.4324/9781315208275-15.

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Bennett, Martin, Stefan Schaltegger, and Dimitar Zvezdov. "Environmental Management Accounting." In Review of Management Accounting Research, 53–84. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_3.

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Gunarathne, Nuwan. "Environmental Management Accounting." In Encyclopedia of Sustainable Management, 1468–75. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_1096.

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Gunarathne, Nuwan. "Environmental Management Accounting." In Encyclopedia of Sustainable Management, 1–8. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_1096-1.

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Thornbush, Mary J. "Biocapacity Accounting." In SpringerBriefs in Environmental Science, 41–49. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-62666-2_3.

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Conference papers on the topic "Environmental accounting"

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Yılmaz, Baki, Fatma Özlem Yılmaz, and Naim Ata Atabey. "Environmental Accounting and Environmental Costs." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00828.

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The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills. With environmental conscious aganist the environmental problems; in the environmental costs and environmental accounting topics significant developments appear. Environmental Accounting aims at explaining the interaction between economy and environment by the information that it produces. The main approach in understanding of environmental accounting and environmental costs are to include changes in the natural environment into the national/regional accounts or corporate balance sheet. Our this Study serves the goal of the necessity of the subject of Environmental Accounting and Environmental Costs by aiming at providing for evaluating the damages in the natural environment in our world inside the process of globalization, in both a macro and micro level, and in a social, cultural, and economical structure.

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Long Jing and Wang Hong-yan. "Environmental accounting and environmental evaluation." In 2010 International Conference on Mechanic Automation and Control Engineering (MACE). IEEE, 2010. http://dx.doi.org/10.1109/mace.2010.5536206.

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Evana, Einde, Lindrianasari, R. Weddie Andriyanto, and Yuztitya Asmaranti. "Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country." In International Conference on Natural Resources and Sustainable Development. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009898500002480.

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Novićević Čečević, Bojana, Ljilja Antić, and Jovana Milenović. "Impact of Industry 4.0 on Environmental Management Accounting." In Seventh International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/limen.2021.149.

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The development of industry and technology has brought about changes both in company operations and in the business environment operations. Industry 4.0 is a digital revolution that is based on innovative technological solutions and in which technology occupies an important place in the production process, business entity, but also in the lives of individuals. It encompasses new technologies the implementation of which causes costs, requires time, but also requires knowledge. In accordance with the Industry 4.0 requirements, changes in environmental management accounting ensued, because today most countries strive to achieve a healthy life and do business in a healthy environment. Environmental management accounting allows collecting data and making business decisions that will have an impact on company performance and environmental performance. The aim of this paper is to identify the advantages and disadvantages of Industry 4.0 as well as the impact of Industry 4.0 on environmental management accounting.

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Jagger, Doug, and Dave Korpach. "Identifying and Accounting for Environmental Costs." In 1998 2nd International Pipeline Conference. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/ipc1998-2115.

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Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.

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Potasheva, O. N. "Integrated Environmental Accounting System Creation." In Proceedings of the II International Scientific Conference GCPMED 2019 - "Global Challenges and Prospects of the Modern Economic Development". European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.03.50.

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Yali, Wen. "Harmonious on Information Environmental and Environmental Accounting Control." In 2017 7th International Conference on Social Network, Communication and Education (SNCE 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/snce-17.2017.29.

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"Research on Environmental Accounting Information Disclosure." In International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Giertliova, Blanka, Iveta Hajduchova, and Lenka Marcinekova. "Environmental accounting in the Slovak Republic." In IUFRO 4.05.00 & 9.05.03 International Conference. University of Ljubljana, Biotechnical Faculty, 2023. http://dx.doi.org/10.20315/silvaslovenica.0022.31.

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Huang, Qiguo. "Discussion on Environmental Cost Accounting and Environmental Cost Control." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999271.

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Reports on the topic "Environmental accounting"

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Muller, Nicholas. Long-Run Environmental Accounting in the U.S. Economy. Cambridge, MA: National Bureau of Economic Research, May 2019. http://dx.doi.org/10.3386/w25910.

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Fixler, Dennis, Julie Hass, Tina Highfill, Kelly Wentland, and Scott Wentland. Accounting for Environmental Activity: Measuring Public Environmental Expenditures and the Environmental Goods and Services Sector in the US. Cambridge, MA: National Bureau of Economic Research, August 2023. http://dx.doi.org/10.3386/w31574.

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Mohan, Aniruddh, Nicholas Muller, Akshay Thyagarajan, Randall Martin, Melanie Hammer, and Aaron van Donkelaar. The Growth of Nations Revisited: Global Environmental Accounting from 1998 to 2018. Cambridge, MA: National Bureau of Economic Research, June 2020. http://dx.doi.org/10.3386/w27398.

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Banerjee, Onil, Martin Cicowiez, Renato Vargas, and Mark Horridge. Construction of An Extended Environmental and Economic Social Accounting Matrix from A Practitioner's Perspective. Inter-American Development Bank, November 2019. http://dx.doi.org/10.18235/0002000.

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Banerjee, Onil, Martin Cicowiez, Renato Vargas, and Mark Horridge. The Integrated Economic-Environmental Modelling Framework: An Illustration with Guatemala's Forest and Fuelwood Sectors. Inter-American Development Bank, November 2016. http://dx.doi.org/10.18235/0011777.

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This paper develops and operationalizes the Integrated Economic-Environmental Modelling (IEEM) platform which integrates environmental data organized under the first international standard for environmental-economic accounting with a powerful economy-wide modelling approach. IEEM enables the ex-ante economic analysis of public policies and investment on the economy and the environment in a quantitative, comprehensive and consistent framework. IEEM elucidates the two-way interrelationships between the economy and environment, considering how economic activities depend on the environment as a source of inputs and as a sink for its outputs. In addition to standard economic impact indicators such as gross domestic product, income and employment, IEEM generates indicators that describe policy impacts on the use of environmental resources, wealth and environmental quality which together determine prospects for future economic growth and well-being. To illustrate the analytical capacity of IEEM, the model is calibrated with Guatemala's environmental-economic accounts and applied to analysis of its forest and fuelwood sector where negative health and environmental impacts arise from inefficient household fuelwood use.

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Banerjee, Onil, Martin Cicowiez, and Renato Vargas. Integrating the Value of Natural Capital in Evidence-Based Policy Making. Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002900.

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This paper describes how Natural Capital Accounting (NCA) can be integrated into economy wide analytical frameworks to enhance evidence based decision making. Examples from applications of the Integrated Environmental Economic Modelling (IEEM) Platform show how explicitly accounting for the contributions of the environment to the economy in economic forecasting can lead to substantially different policy recommendations, overcoming some of the scope limitations of traditional economic performance analysis. Furthermore, the paper describes how NCA can be integrated into more traditional economic performance measurements, such as the System of National Accounts and their indicators such as adjusted Gross Domestic Product and Genuine Savings. Integration of natural capital into economy-wide analytical frameworks leads to better policy uptake of research findings and it empowers policymakers to avoid short-sighted decisions, which, although they can generate short-term economic gain, can have adverse consequences for economic, social, and environmental sustainability in the long run.

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Banerjee, Onil. Environmental Economics for Evidence Based Policy: Vol. 1, No. 3: IEEM: Promoting Synergies Between Producers and Users of Natural Capital Accounting. Inter-American Development Bank, August 2017. http://dx.doi.org/10.18235/0008317.

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In this third edition of the “Environmental Economics for Evidence Based Policies” series, we briefly review the advances with respect to the IEEM mission, and its lines of strategic action, which are: (i) the development of new platforms and applications of IEEM for those countries with Environmental and/or Ecosystem Service Accounts; (ii) integration of regulation and cultural and aesthetic ecosystem services within the IEEM framework; and (iii) collaborations with government institutions in the region, intended to create capacities to implement and apply the IEEM Platform. With respect to this third point, in this third edition of the series, we are pleased to have the contributions and perspectives of Henry Vargas, Director of the Department of Macroeconomic Statistics and Evelyn Muñoz Salas, Director of the Department of Economic Research, both based at the Central Bank of Costa Rica.

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Clausen, Jay, Vuong Truong, Sophia Bragdon, Susan Frankenstein, Anna Wagner, Rosa Affleck, and Christopher Williams. Buried-object-detection improvements incorporating environmental phenomenology into signature physics. Engineer Research and Development Center (U.S.), September 2022. http://dx.doi.org/10.21079/11681/45625.

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The ability to detect buried objects is critical for the Army. Therefore, this report summarizes the fourth year of an ongoing study to assess environ-mental phenomenological conditions affecting probability of detection and false alarm rates for buried-object detection using thermal infrared sensors. This study used several different approaches to identify the predominant environmental variables affecting object detection: (1) multilevel statistical modeling, (2) direct image analysis, (3) physics-based thermal modeling, and (4) application of machine learning (ML) techniques. In addition, this study developed an approach using a Canny edge methodology to identify regions of interest potentially harboring a target object. Finally, an ML method was developed to improve automatic target detection and recognition performance by accounting for environmental phenomenological conditions, improving performance by 50% over standard automatic target detection and recognition software.

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Naspoli, Giovanna, and Jesse Madden Libra. FS 3.5: Water Footprint Estimation in Latin America. Inter-American Development Bank, March 2024. http://dx.doi.org/10.18235/0005516.

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This fact sheet summarizes a recent technical note entitled "Water Footprint Estimation in Latin America", which analyzes the water footprint of Brazil, Colombia, and Costa Rica. The fact sheet gives a broad overview of the methodology used in the analysis and describes trends in sectoral water consumption in the three countries between 2013 and 2017, highlighting disparities in water consumption across economies. In the face of climate change, it is important that more countries disclose environmental-economic accounting data to facilitate such analyses across the Latin America and the Caribbean. The fact sheet also provides a link to the technical note.

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Bernard, Sophie, Florence Lapointe, and Julien Martin. Where does our plastic waste go? CIRANO, May 2024. http://dx.doi.org/10.54932/fkay1101.

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Last Fall, the Federal Court declared invalid and unlawful the federal government Order that classified plastic articles as toxic under the Environmental Protection Act. The government quickly appealed the decision and the Federal Court of Appeal granted a stay motion which prevents the Federal court ruling from taking effect while the appeal is ongoing. Therefore, the Single-use Plastics Prohibition Regulations remain in force. Despite an acknowledgement that Canada must fight against plastic pollution, Canadian exports of plastic waste amounted to almost 175 thousand tonnes in 2022, hardly a stellar performance. In light of developments in recent years and the Canadian government’s commitment to the management and use of plastics, the authors draw on available data to give an accounting of Canada’s trade in plastic waste over the last 20 years and point some data gaps.

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