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.
Table of ContentsPreface. 1. Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction; Stefan Schaltegger, Martin Bennett and Roger Burritt.-Part I Conceptual Developments of Sustainability Accounting.- 2. Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders?; Stefan Schaltegger and Roger Burritt.- 3. 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.- 4. Integrating Sustainability into Traditional Financial Analysis; Juan Piñeiro Chousa and Noelia Romero Castro.- 5. The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry; Timo Busch, Christa Liedtke and Severin Beucker.- 6. Accounting for Health and Safety Costs. Review and Comparison of Selected Methods; Pall Rikhardsson.- 7. Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisations; Thomas Heupel.- Part II Linking Environmental and Sustainability Accounting with Economic Success.- 8. Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value; Marcus Wagner.- 9. The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry; Niki Nikolaus Rosinski.- 10. Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units; Benjamin Karatzoglou.- 11. Is there a Market Payoff for Being Green at the Lima Sk Exchange?; Samuel Mongrut Montalván and Jesus Tong Chang.- 12. Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement; Laurie Mook.- Part III Reporting External Accounting Frameworks and Benchmarking.- 13. Corporate Sustainability Reporting. An Overview; Christian Herzig and Stefan Schaltegger.- 14. Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines; Ralph Thurm.- 15. The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency; Nobuyuki Miyazaki.- 16. The Green-Budget Matrix Model. Theory and Cases in Japanese Companies; Yoshihiro Ito, Hiroyuki Yagi and Akira Omori.- 17. Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers; Roger Burritt and Chika Saka.- 18. Benchmarking Environmental Performance in the English University Sector. The Experience of the Higher Education Environmental Performance Improvement (HEEPI) Project; Martin Bennett , Peter Hopkinson and Peter James.- Part IV National Experiences and Developments in Environmental and Sustainability Accounting.- 19. Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems; Jaroslava Hyršlová and Miroslav Hájek.- 20. Corporate Environmental Accounting and Reporting in China. Current Status and the Future; Hua Xiao.- 21. Development of Corporate Environmental Accounting in Korea. Case Studies and Policy Implications; Byung-Wook Lee, Seung-Tae Jung and Jeong-Heui Kim.- 22. Understanding and Supporting Management Decision-Making. South East Asian Case Studies on Environmental Management Accounting; Christian Herzig, Tobias Viere, Roger Burritt and Stefan Schaltegger.- Part V New Developments and National Experiences in Sustainability Reporting.- 23. Just a Paper Tiger? Exploration of Sustainability Reporting as a Corporate Communication Instrument; Frank Ebinger, Martha Fani Cahyandito, Roderich von Detten and Achim Schlüter.- 24. Interactive Sustainability Reporting. Developing Clear Target Group Tailoring and Stimulating Stakeholder Dialogue; Ralf Isenmann and Ki-Cheol Kim.- 25. Corporate Sustainability Reporting. Evidence from the First Swiss Benchmark Survey; Claus-Heinrich Daub and Ylva Karlsson.- 26. Comparability of Sustainability Reports. A Comparative Content Analysis of Austrian Sustainability Reports; Markus Langer.- Part VI EMA Computer Technology Developments and Internet.- 27. Computer Support for Environmental Management Accounting; Andreas Möller, Martina Prox and Tobias Viere.- 28. Environmental Performance Measurement Using the EPM-KOMPAS Approach as one Step Towards Sustainability. The Assessment Method in the EPM-KOMPAS Approach as a Guide for SMEs Towards Better Environmental Performance; Edeltraud Günther and Susann Kaulich.- 29. Web-Based Environmental Management Systems for SMEs. Enhancing the Diffusion of Environmental Management in the Transportation Sector; Adeline Maijala and Tuula Pohjola.- Part VII Towards Integrated Sustainability Performance Measurement and Management.- 30. Managing Sustainability Performance Measurement and Reporting in an Integrated Manner. Sustainability Accounting as the Link between the Sustainability Balanced Scorecard and Sustainability Reporting; Stefan Schaltegger and Marcus Wagner.- Index.