Sustainability Accounting and Reporting

1. Front Matter

   Pages i-x

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2. Conceptual developments of sustainability accounting tools

   1. Front Matter

      Pages 35-35

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   2. Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction

      • Stefan Schaltegger, Martin Bennett, Roger Burritt

      Pages 1-33

   3. Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?

      • Stefan Schaltegger, Roger Burritt

      Pages 37-59

   4. Towards a Monetised Triple Bottom Line for an Alcohol Producer. Using Stakeholder Dialogue to Negotiate a ‘Licence to Operate’ by Constructing an Account of Social Performance

      • David Bent

      Pages 61-82

   5. Integrating Sustainability into Traditional Financial Analysis

      • Juan Piñeiro Chousa, Noelia Romero Castro

      Pages 83-108

   6. The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry

      • Timo Busch, Christa Liedtke, Severin Beucker

      Pages 109-128

   7. Accounting for Health and Safety Costs. Review and Comparison of Selected Methods

      • Pall Rikhardsson

      Pages 129-151

   8. Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisa

      • Thomas Heupel

      Pages 153-180

3. Linking environmental and sustainability accounting with eonomic success

   1. Front Matter

      Pages 182-182

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   2. Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value

      • Marcus Wagner

      Pages 183-206

   3. The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry

      • Niki Nikolaus Rosinski

      Pages 207-229

   4. Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units

      • Benjamin Karatzoglou

      Pages 231-250

   5. Is there a Market Payoff for Being Green at the Lima Stock Exchange?

      • Samuel Mongrut Montalván, Jesus Tong Chang

      Pages 251-280

   6. Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement

      • Laurie Mook

      Pages 281-298

4. Reporting external accounting frameworks and benchmarking

   1. Front Matter

      Pages 300-300

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   2. Corporate Sustainability Reporting. An Overview

      • Christian Herzig, Stefan Schaltegger

      Pages 301-324

   3. Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines

      • Ralph Thurm

      Pages 325-337

   4. The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency

      • Nobuyuki Miyazaki

      Pages 339-354

   5. The Green-Budget Matrix Model. Theory and Cases in Japanese Companies

      • Yoshihiro Ito, Hiroyuki Yagi, Akira Omori

      Pages 355-372

This book provides an up-to-date overview of the most current developments in environmental and sustainability accounting and its links to reporting. This fourth volume in the Environmental Management Accounting Network (EMAN) series is characterized by a broad geographical and a contextual range of topics. Contributions from nearly all continents discuss new dev- opments in environmental accounting and investigate topics and links - tween corporate environmental and sustainability issues as well as between strategy, measurement and information management or between accounting and reporting. For the last five years EMAN, the environmental and sustainability - counting network, has developed from a small, dedicated group of European academics to a full-fledged international network with strong links to cor- rate accounting and reporting practitioners, international organizations and regulators. The network provides a platform for the exchange of ideas and the sharing of experiences with environmental and sustainability accounting and reporting. “EMAN Global” (www.eman-global.net) serves as an - brella organisation of the regional sections in the Asia Pacific (EMAN-AP), Europe (EMAN-EU), Americas (EMAN-AM) and Africa (EMAN-AF). Based on the success of the annual conferences of the European and Asia Pacific sections the American and African groups are planning their first workshops. The regional sections of EMAN have their own independent work agendas but are linked with each other through the steering committee of EMAN GLOBAL and by participating in other regional conferences, fora and workshops.

• Environmental Management
• Nation
• accounting
• development
• empirical research
• environment
• information management
• linear optimization
• organization
• reporting
• safety
• sustainability
• sustainability management
• theoretical models
• transport

• Centre for Sustainability Management (CSM), University of Lüneburg, Germany

  Stefan Schaltegger

• University of Gloucestershire Business School, Cheltenham, UK

  Martin Bennett

• School of Commerce, University of South Australia, Adelaide, Australia

  Roger Burritt

Policies and ethics