Environmental Accounting For The Sustainable Corporation

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Corporations must decide how much to invest in the natural capital (e.g. air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists.

Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating fuller costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.

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Product Details

  • ISBN-13: 9780899308661
  • Publisher: ABC-CLIO, Incorporated
  • Publication date: 7/30/1994
  • Pages: 224
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.56 (d)

Meet the Author

DANIEL BLAKE RUBENSTEIN, Principal in the Office of the Auditor General and a Chartered Accountant in Canada, has specialized in environmental accounting for sustainable development for the last five years.

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Table of Contents

Figures and Tables
Guide for Readers
Introduction 1
1 Charting a Middle Course 5
2 The Limitations of Traditional Accounting 13
3 A Guide to Environmental Accounting 25
4 Origins of the Concept of Sustainable Development 35
5 An Industry under Intense Public Scrutiny 51
6 Negotiating with Today's Stakeholders 59
7 Introduction to the Basic Concepts of Natural Forest Capital, Intergenerational Equity, and Waste Minimization 69
8 Transforming Natural Capital into Product 85
9 Valuation of a Forest 111
10 A Zero-Impact Factory 133
11 Applying Risk-Management Principles to Costing Natural Capital 145
12 Reporting to the Board on the Stewardship of the Forest 161
13 Reporting to Shareholders and Others Who Benefit from the Forest 177
14 How Do I Apply This in My Work? 189
Afterword 199
Selected Bibliography 201
Index 203
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