Social and environmental accounting
著者
書誌事項
Social and environmental accounting
Financial Times Prentice Hall, 2000
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注記
"Executive briefings"
Bibliography: p. 107-109
内容説明・目次
内容説明
The relationship between companies and the environment in which they operate is of growing importance, with senior management increasingly recognising that they have a responsibility not just to shareholders but also to their other stakeholders. The process of social and environmental accounting seeks to embed these responsibilities within a company's accounting and reporting procedures. With the likelihood of regulations on environmental and social policy coming into force in the next few years, now is the time to get to grips with this process. This briefing offers practical advice on conducting social and environmental accounting. It provides a guide to the debate, a review of current practice and develops a practical framework for action. You will gain a clear understanding of the issues, the implications for your own organisation and how to take the process forward to ascertain the true cost of your products and processes. Contents include: *Definition and principles of social and environmental accounting *Accounting implications *Corporate reporting implications *International approaches
目次
Glossary List of abbreviations Introduction *Overview *The development of accounting *Stakeholder influences on accounting *Social issues and their effects and implications *Environmental issues and their effects and implications *Regulation and its implications *Conclusions *Summary The definition of social and environmental accounting *Overview *The development of social accounting *The measurement and reporting of performance *Accountability and social accounting *The Gaia hypothesis *The principles of social accounting *The principles of environmental accounting *The measurement of environmental impact *Conclusions The principles of social and environmental accounting *Overview *The environmental audit *The framework of accounting *The principles of environmental accounting *The principles of environmental reporting *Identifying social and environmental costs *The classification of environmental costs *The implementation of environmental accounting *Conclusions Effecting environmental accounting *Overview *The objectives of environmental accounting *Agenda 21 and sustainability *The drivers of environmental accounting *Financial reporting and management accounting *Cost allocations under environmental accounting *Environmental accounting and capital budgeting *Product and process design under environmental accounting *Life cycle costing *Conclusions Corporate environmental reporting *Overview *Guidelines from the European Commission *Reporting environmental effects *Disclosure in corporate reporting *The perceived incompatibility of corporate financial and environmental performance *Performance reporting in the annual report *Performance reporting in the environmental report *Financial performance v. environmental performance *Conclusions International approaches to social and environmental accounting and reporting *Overview *A methodology for corporate environmental management *Reporting practices in other countries *Approaches taken within the European Community *The USA *Other parts of the world *International standards and practice *Cost of capital and risk *Prospects for the future Bibliography and further reading 5
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