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Author: Christine M. Jasch Publisher: Springer Science & Business Media ISBN: 1402090285 Category : Business & Economics Languages : en Pages : 212
Book Description
Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.
Author: Christine M. Jasch Publisher: Springer Science & Business Media ISBN: 1402090285 Category : Business & Economics Languages : en Pages : 212
Book Description
Recognizing the increasing importance of environmental issues, energy prices, material availability and efficiency and the difficulty of adequately managing these issues in traditional accounting systems, several companies all over the world have started implementing “Environmental and Material Flow Cost Accounting” (EMA and MFCA). “Environmental and Material Flow Costs Accounting” explains and updates the approach developed for the United Nations Department of Economic and Social Affairs (DSD/UNDESA) and the International Federation of Accountants (IFAC) and in addition includes experiences of several case studies and recent developments regarding EMA and MFCA in national statistics and ISO standardization.
Author: Joanne Kauffman Publisher: Springer ISBN: 9781402089381 Category : Technology & Engineering Languages : en Pages : 0
Book Description
"The efficient utilization of energy, sustainable use of natural resources, and large-scale adoption of sustainable technologies is the key to a sustainable future. The Handbook of Sustainable Engineering provides tools that will help us achieve these goals". Nobel Prize Winner Dr. R.K. Pachauri, Chairman, UN Intergovernmental Panel on Climate Change As global society confronts the challenges of diminishing resources, ecological degradation, and climate change, engineers play a crucial role designing and building technologies and products that fulfil our needs for utility and sustainability. The Handbook of Sustainable Engineering equips readers with the context and the best practices derived from both academic research and practical examples of successful implementations of sustainable technical solutions. The handbook’s content revolves around the two themes, new ways of thinking and new business models, including sustainable production, products, service systems and consumption while addressing key assets based on new materials, optimized resource management, and new energy sources. Contributions reflect a focus on state-of-the art insights into employing smart materials, recycling e-waste, water utilization, solar cells, product lifecycles, transportation and reverse manufacturing. Supportive of this, underlying issues such as engineering education, consumer behaviour and the regulatory climate complete the handbook’s comprehensive treatment of the problems and most promising solutions.
Author: M.D. Bennett Publisher: Springer Science & Business Media ISBN: 0306480220 Category : Technology & Engineering Languages : en Pages : 437
Book Description
Environmental Management Accounting (EMA) is increasingly recognised as a distinguished tool of environmental management. It helps to integrate a company's environmental and business interests, whereby enhancing corporate eco-efficiency in terms of reducing environmental costs or making one's product more competitive. This book gives a comprehensive coverage of the state of the art. It presents a number of EMA frameworks that companies can take as a basis for implementing their own specific EMA structures. Besides discussing environmental accounting issues within conventional management accounting, it gives a detailed picture of materials flow (cost) accounting as an alternative way of looking at the ecology-economy relationships at the corporate level. A fascinating case study shows how a large company (Siemens) applies materials flow accounting and what benefits it entails.
Author: Olarewaju, Odunayo Magret Publisher: IGI Global ISBN: 1799879690 Category : Business & Economics Languages : en Pages : 573
Book Description
Climate change is a major problem, generating both risks and opportunities that will have a direct impact on the economy and the financial sector. In recent years, climate change has threatened both the survival of the financial system and economic development. The growing occurrence of extreme climate events combined with the imprudent nature of economic growth can cause unsustainable levels of harm to the financial sectors. On the other hand, it presents a range of new business challenges. In contrast to the most evident physical risks, companies are vulnerable to transformational risks that arise from the reaction of society to climate change, such as technological change, regulation and markets that can boost the cost of doing business, threats to the profitability of existing goods, or effects on the value of the asset. Climate change also offers new business opportunities, and it has made research in the context of a sustainable financial sector indispensable. The Handbook of Research on Climate Change and the Sustainable Financial Sector focuses on the impacts of climate change on various sectors of the world economy. This book covers how businesses can improve their sustainability, the impact of climate change on the financial sector, and specifically, the impacts on financial services, supply chains, and the socio-economic status of the world. Beyond focusing on the impacts to the financial industry itself, this book assesses how climate change in the financial sector affects the well-being of society in areas such as unemployment, economic recessions, decreases in consumer purchases, and more. This book is essential for stockbrokers, business managers, directors, fund managers, financial analysts, consultants and actuaries, institutional investors, policymakers, practitioners, researchers, academicians, and students interested in a comprehensive view of the impact of climate change on the financial sector.
Author: Bernd Wagner Publisher: Springer Science & Business Media ISBN: 3790816655 Category : Business & Economics Languages : en Pages : 206
Book Description
Material flow management offers enterprises a high potential for realizing new economic competitive advantages. The eco-efficient optimization of material flow cutS costs while simultaneously achieving long-term ecological sustainability. This book summarises the fundamental concepts and tools of material flow management, and presents contemporary methods and findings. Case studies illustrate the results from recent research projects conducted in cooperation with industrial companies.
Author: M.D. Bennett Publisher: Springer Science & Business Media ISBN: 9401001979 Category : Technology & Engineering Languages : en Pages : 419
Book Description
This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. 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 reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.
Author: Christian Herzig Publisher: Routledge ISBN: 1136449906 Category : Business & Economics Languages : en Pages : 374
Book Description
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.
Author: Monica Rossi Publisher: Springer Nature ISBN: 3030414299 Category : Technology & Engineering Languages : en Pages : 420
Book Description
This book gathers selected peer-reviewed papers presented at the 6th European Lean Educator Conference (ELEC), held in Milan, Italy, on November 11-13, 2019. The conference topics include the following: lean trainings in university and industry collaborations; lean product and process development; lean and people empowerment; emerging contexts for lean applications; measuring lean performance; lean, green and circular; continuous improvement initiatives; lean thinking in practice; organizational culture in lean journeys; and innovative training approaches to teaching lean management. The contributions explore the latest academic and industrial findings on and advances in lean education, and identify innovative methods that allow lean thinking benefits to be achieved in practice. As such, the book presents the outcomes of a fruitful exchange between academia and industry designed to help train the next generation of lean educators.
Author: Mario Schmidt Publisher: Springer ISBN: 3662567458 Category : Science Languages : en Pages : 530
Book Description
The book presents about 100 current examples of how energy and materials can be saved in manufacturing companies. They serve to show which measures can be used in modern companies to exploit the potential for resource efficiency. The book is aimed at practitioners in companies and consulting firms, but is also suitable for the university sector as a practical introduction to the topic of resource efficiency. The materials used account for almost 43 percent of the costs of an average industrial company in Germany. Personnel costs, on the other hand, are only 22 percent, while energy costs are as low as 2 percent. If a company wants to save costs, above all it must consider the use of materials and produce in a resource-efficient manner. This simultaneously relieves the environment and reduces dependence on scarce raw materials. The implementation of resource efficiency is not easy. There are indeed numerous starting points in production, often in process innovations or in product development. However, only a few companies publish their measures and savings potentials. In practice, this means that there are often no learning examples in practice, but some of them are explicitly listed in this work. As you can see, resource efficiency in production and products can also be seen as a success factor for many companies. In the project 100 Pioneers in Efficient Resource Management, committed companies from Baden-Wuerttemberg are showing their solutions. The project was carried out by a competent team from the Pforzheim University and the State Agency for Environmental Technology. Leading trade associations in Baden-Württemberg have supported it.
Author: Christine M. Jasch
Author: Christine M. Jasch
Author: Joanne Kauffman
Author: M.D. Bennett
Author: Olarewaju, Odunayo Magret
Author: Bernd Wagner
Author: M.D. Bennett
Author: British Standards Institute Staff
Author: Christian Herzig
Author: Monica Rossi
Author: Mario Schmidt