This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the "production engine" of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

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'.

This is the fourth in a series of books publishing the best contributions on environmental management accounting (EMA) from around the world. It has been developed by the Environmental Management Accounting Network (EMAN). Contributions are drawn primarily from papers presented at EMAN-EU and EMAN-Asia Pacific conferences in the last two years. Brought together in this volume are international examples of leading thinking and practice in this rapidly developing area.

Sustainability Accounting and Reporting provides an up-to-date overview of the most current views, developments, costs and benefits in environmental and sustainability accounting and its links to reporting. The book discusses new developments in environmental accounting and investigates topics in and links between corporate environmental and sustainability issues as well as between strategy, measurement and information management, and between accounting and reporting.

Papers presented in this research based publication have been through an independent peer review and thorough editing process to ensure the highest possible research quality for theory based submissions and, for the more applied contributions, the greatest potential usefulness and impact for corporate and public-policy practitioners.

This is the third book of selected papers on environmental management accounting (EMA) which has been developed by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu conferences, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. 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. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of various tools and techniques applied in this process.

Although every country is distinguished by its history, culture and language as well as its unique economic, environmental and social conditions, it can be expected that international operating companies will exhibit common patterns since sustainability challenges do not stop at national borders.

Building on original data based on results of the International Corporate Sustainability Barometer survey, this book depicts and analyzes the current state of corporate sustainability management and corporate social responsibility.

Part I describe the approach and summarizes the broad results, outlining the methodology and offering an overview of results of the ICSB survey. Part II presents specific findings for each of eleven countries surveyed: Australia, Belgium, France, Germany, Hungary, Japan, Korea, Spain, Switzerland, the United Kingdom and the USA. Part III provides a comparative analysis and highlights broad patterns in the international results. Most strikingly, the book reveals surprisingly widespread similarities among the sustainability management practices of large companies in economically developed countries all over the world.

All the survey results are analyzed according to the same Triple-I approach: Intention - Why do companies manage sustainability?;Integration - To what extent do companies embed sustainability in their core business and in their organization? And Implementation - How is corporate sustainability operationalized? Based on this structure the analysis serves not only to make comparisons and to investigate national characteristics; it also builds a foundation for examining whether there truly is a world-spanning common state of the art of corporate sustainability. Distinguished authors who were involved in the International Corporate Sustainability Barometer project offer their insights, identifying and discussing national and international patterns that can provide the basis for further ideas and inspiration to practitioners and researchers worldwide who are engaged in corporate sustainability."

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.

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool.

Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production."

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting.

Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself.

This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting. A solutions manual is available on request with the purchase of this book.

This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the "production engine" of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

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.

Although every country is distinguished by its history, culture and language as well as its unique economic, environmental and social conditions, it can be expected that international operating companies will exhibit common patterns since sustainability challenges do not stop at national borders. Building on original data based on results of the International Corporate Sustainability Barometer survey, this book depicts and analyzes the current state of corporate sustainability management and corporate social responsibility. Part I describe the approach and summarizes the broad results, outlining the methodology and offering an overview of results of the ICSB survey. Part II presents specific findings for each of eleven countries surveyed: Australia, Belgium, France, Germany, Hungary, Japan, Korea, Spain, Switzerland, the United Kingdom and the USA. Part III provides a comparative analysis and highlights broad patterns in the international results. Most strikingly, the book reveals surprisingly widespread similarities among the sustainability management practices of large companies in economically developed countries all over the world. All the survey results are analyzed according to the same Triple-I approach: Intention - Why do companies manage sustainability?; Integration - To what extent do companies embed sustainability in their core business and in their organization? And Implementation - How is corporate sustainability operationalized? Based on this structure the analysis serves not only to make comparisons and to investigate national characteristics; it also builds a foundation for examining whether there truly is a world-spanning common state of the art of corporate sustainability. Distinguished authors who were involved in the International Corporate Sustainability Barometer project offer their insights, identifying and discussing national and international patterns that can provide the basis for further ideas and inspiration to practitioners and researchers worldwide who are engaged in corporate sustainability.

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'.

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Sustainability requires companies to develop in an economically, environmentally and socially sustainable manner. Corporate sustainable development in turn requires movement towards cleaner production. In order to recognize the potential from cleaner production reduced costs and fewer environmental impacts through the reduced use of materials environmental management accounting (EMA) is a necessary information management tool.

Environmental Management Accounting for Cleaner Production reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options. EMA is therefore the key for driving environmental progress, cost savings, increased competitiveness and corporate sustainability through the means of cleaner production.

This is the fourth in a series of books publishing the best contributions on environmental management accounting (EMA) from around the world. It has been developed by the Environmental Management Accounting Network (EMAN). Contributions are drawn primarily from papers presented at EMAN-EU and EMAN-Asia Pacific conferences in the last two years. Brought together in this volume are international examples of leading thinking and practice in this rapidly developing area.

Sustainability Accounting and Reporting provides an up-to-date overview of the most current views, developments, costs and benefits in environmental and sustainability accounting and its links to reporting. The book discusses new developments in environmental accounting and investigates topics in and links between corporate environmental and sustainability issues as well as between strategy, measurement and information management, and between accounting and reporting.

Papers presented in this research based publication have been through an independent peer review and thorough editing process to ensure the highest possible research quality for theory based submissions and, for the more applied contributions, the greatest potential usefulness and impact for corporate and public-policy practitioners.

This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential "Contemporary Environmental Accounting") along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. "An Introduction to Corporate Environmental Management" is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations--whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come.

This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It will become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential "Contemporary Environmental Accounting") along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organized into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally-oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. "An Introduction to Corporate Environmental Management" is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come."

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.

Das Buch stellt ein unternehmerisches Klimarisiko-Managementkonzept vor (Corporate Climate Risk Management - CCRM), welches Unternehmen darin unterstutzen soll, die durch den Klimawandel verursachten Geschaftsrisiken zu identifizieren, zu managen und auf diese Weise den Geschaftserfolg langfristig zu sichern. Es richtet sich an Dozenten und Studenten mit dem Schwerpunkt Management sowie an Fach- und Fuhrungskrafte in Unternehmen, verantwortlich fur Nachhaltigkeitsmanagement."

Frank Dubielzig entwickelt mit dem Sozio-Controlling einen Ansatz, der es Unternehmen erlaubt, erfolgsrelevante sozial-gesellschaftliche Themen zu uberwachen, zu messen, zu kommunizieren und zu steuern. Fur die einzelnen Module wie Planung, Kontrolle und Informationsversorgung werden die jeweils relevanten Aufgaben, Akteure und Methoden vorgestellt und anhand eines Fallbeispiels illustriert."

Diese Einfuhrung in die umweltorientierten Wirtschaftswissenschaften wendet sich in erster Linie an Studierende der Umweltwissenschaften, die ihr oekologisches Wissen in oekonomische Handlungsbezuge setzen moechten. Das Lehrbuch bietet einen gut verstandlichen, allgemeinen Einstieg, der volks- und betriebswirtschaftliche Aspekte beinhaltet und gleichermassen auf beratende und unternehmerische Tatigkeiten im Anschluss an das Studium vorbereitet. Ein Schwerpunkt ist es, auch Nichtoekonomen an wirtschaftliche Zusammenhange heran zu fuhren. Zu diesem Zweck orientiert sich der Aufbau des Buches an den institutionellen Handlungsfeldern und an den Rahmenbedingungen der Entwicklung von Unternehmen und Volkswirtschaften. Darin werden realistische Wege zu einem nachhaltigeren Wirtschaften aufgezeigt. Der Einfuhrungsband entstand aus der Zusammenarbeit verschiedener Dozenten der Universitat Luneburg und dient dort als eine Grundlage fur die facherubergreifende Hochschulausbildung im Grundstudium.