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Wednesday, May 13, 2020 | History

3 edition of Environmental accounting in Germany found in the catalog.

Environmental accounting in Germany

Tatjana Becksmann

Environmental accounting in Germany

the use of environmental accounting in German industry and its integration into existing management accounting systems : survey among fourteen German companies

by Tatjana Becksmann

  • 112 Want to read
  • 24 Currently reading

Published by Studiecentrum voor Milieukunde, Erasmus Universiteit Rotterdam in Rotterdam .
Written in English

    Places:
  • Germany.,
  • Germany
    • Subjects:
    • Environmental auditing -- Germany.,
    • Managerial accounting -- Germany.,
    • Industrial management -- Environmental aspects -- Germany -- Accounting.

    • Edition Notes

      Includes bibliographical references (p. 72-74).

      StatementTatjana Becksmann.
      SeriesPublikatiereeks / Erasmus Studiecentrum voor Milieukunde ;, nr. 26, Publikatiereeks (Erasmus Studiecentrum voor Milieukunde) ;, nr. 26.
      Classifications
      LC ClassificationsTD194.7 .B43 1997
      The Physical Object
      Pagination85 p. ;
      Number of Pages85
      ID Numbers
      Open LibraryOL6878967M
      ISBN 109071756327
      LC Control Number00430879
      OCLC/WorldCa47050459

      environmental costs could not be separated from the current accounting system, or only a few obvious environmental costs, such as waste, pollution and water use, were being measured and used (e.g., Bartolomeo et al., ).Missing: Germany. Search the world's most comprehensive index of full-text books. My libraryMissing: Environmental accounting.

      Keywords: Environmental Accounting, Environmental Reporting, Qualitative Disclosures, Listed Companies, Annual Reports. t is to be mentioned here that very few studies have been carried out in the context of developing countries. In Hong Kong, a study carried out by Ho et al. () found that out of companies only nineFile Size: KB. Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts Missing: Germany.

      Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. This paper addresses this concern by discussing environmental management accounting (EMA) as a means to separately identify, quantify, analyze and interpret corporate environmental : Dina Wahyuni.


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Environmental accounting in Germany by Tatjana Becksmann Download PDF EPUB FB2

Environmental Accounting: Emergy and Environmental Decision Makingoffers environmental professionals--policymakers, managers,ecologists, planners, developers, and activists--a systematicapproach to environmental and economic valuation that willeliminate much of the rancor and adversarial decision making thatoften plagues environmental by: Environmental Cost Accounting: Classifying and Comparing Selected Approaches.

Pages Environmental Management Accounting for Staff Appraisal: Evidence from Australia, Germany and Japan. Pages Burritt, Roger L. (et al.) Preview Buy Chap   A taxonomy of four broad but distinct approaches to environmental accounting is identified from the literature: external financial reporting; social accountability reporting; energy and materials accounting; and environmental management by: Environmental Accounting in Theory and Practice.

Editors: Uno, K., Bartelmus, Peter (Eds.) Free Preview. Buy this book. eBook ,49 €. price for Spain (gross) Buy eBook. ISBN Digitally watermarked, DRM-free. SUMMARY. Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet by: In recent years, environmental pollution becomes so acute and the stakeholders’ awareness to the issue becomes so serious that environmental accounting has become a strong branch of accounting.

Still, attention towards the style and recognition of environmental accounting is not a generalized one. Legal authorities, standard setting bodies and other regulators cannot come to a consensus.

Find out about the accounting rules in Germany: accounting principles and standards: European companies listed on the stock exchange must establish their annual consolidated accounts on the basis of IAS/IFRS standards. SMEs can use German GAAP (requirements of the German Commercial Code) or, in their consolidated financial statements, IFRS Standards as adopted by the EU.

development of integrated accounting in the social and environmental spheres”. Follow-up of BGDP • Revision of the European Strategy on Environmental Accounting • a new “communication” by the European Commission to the Council and the Parliament.

environmental and economic accounting at the national level. It supplements the United Nations handbook and work undertaken by UNSD and other international and national organizations in this Size: 1MB. Environmental accounting should provide valid information related to a company’s environmental conservation costs and benefits from associatedactivities File Size: KB.

Definition. Environmental accounting (EA) is a crucial dimension in the process of measuring environmental performance. Although its definition and content are somewhat imprecise, EA provides a framework to analyze the environmental costs, which were incurred in a period of time, on the physical and monetary terms and to report them g: Germany.

He is the chairman of EMAN Europe and Global and is the co-author with Roger Burritt of Contemporary Environmental Accounting: Issues, Concepts and Practice (, Greenleaf) Roger L.

Burritt is Professor of Accounting and Director of the Centre for Accounting, Governance and Sustainability, University of South Australia, Australia. various environmental accounting systems and indicators that may be useful for the MENA Region to implement in order to manage these issues more effectively.

Of particular relevance is the establishment of environmental accounts as set forth under the System of Environmental Economic Accounting (SEEA), which is expected to become an internationalFile Size: 1MB.

In order to promote effective use of Environmental Accounting Guidelinesthe Ministry of the Environment has produced the Guidebook,“Understanding Environmental Accounting Guidelines ,” which explainsthe original Guidelines using a Q&A format and also presents examples of accounting entries and cases by theme.

TheFile Size: KB. The Centre for Social and Environmental Accounting Research (CSEAR) was established in as an international networking centre to encourage the research, teaching and practice of social and environmental accounting on a world-wide basis. The Centre provides a mechanism for the flow of ideas, information and best practice between all with a.

Environmental accounting is a field that identifies resource use, measures and communicates costs of a company’s or national economic impact on the g: Germany. 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. Books in series.

Environmental Reporting and Management in Africa, Volume 8; Sustainability Accounting, Volume 7; Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil, Volume 6; Accounting for the Environment: More Talk and Little Progress, Volume 5.

This book is an introductory textbook in exploring the key debates in this area including the above questions and more. About the author Dr Chris Kelsall has been a Senior Lecturer in Accounting at the University of Central Lancashire (UCLan) in the UK since Missing: Germany. Environmental and Social Accounting & Reporting 1.

Background Introduction In essence, there is nothing new about environmental and social issues. They have, of course, always been with us and no decent business has been able to ignore them. What is new is the place they occupy on business and political agendas.

At no time in, at least,File Size: KB. statutory accounting and reporting requirements (German GAAP). With this publication we hope to provide a broad understanding of the key similarities and differences between IFRS and German GAAP (revised). The first part of this document includes a tabular summary of the similarities and differences between IFRS and German GAAP (revised).Issues In Social and Environmental Accounting (Issues in SEA) is an international journal published quarterly.

Issues in SEA is networking and dissemination means of practices and theory of social and environmental accounting by people concerned with that field.

In the journal, prospective authors can view the company's social and environmental Missing: Germany.segment environmental accounting business sector environmental accounting forms of environmental accounting the need for environmental accounting at corporate level scope of environmental accounting limitation of environmental accounting schematic environment accounts environmental accountingFile Size: KB.