Resource Accounting For Sustainability Assessment

The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.

The demands placed on land, water, energy and other natural resources are exacerbated as the world population continues to increase together with the expectations of economic growth. This, combined with concerns over environmental change, presents a set of scientific, policy and management issues that are critical for sustainability. Resource Accounting for Sustainability Assessment: The nexus between energy, food, water and land use offers an approach for multi-scale, integrated assessment of this nexus. It presents a comprehensive and original method of resource accounting for integrated sustainability assessments. The approach is illustrated with three detailed case studies: the islands of Mauritius, the Indian state of Punjab, and the energy economy of South Africa. The relationships between flows of goods, services and materials in these case studies offer valuable insights. The book provides a much needed quality control on the information used in deliberative processes about policy and planning activities. This innovative book will be of interest to researchers, students and practitioners in the fields of sustainability science, international development, industrial ecology, sustainable resource management, geography and ecological economics.

This CIMA research project provides insights into the interrelationship between existing management accounting practices and accounting tools which seek to guide organisations towards sustainable development and create information about accounting techniques which addresses the issue of sustainable development. Few studies have sought management accountants views on accounting techniques. This research project builds on the existing literature by paying attention to interactions between sustainable development performance data, management accountants, management accounting processes and management accounting generated data. The research also draws from FCA (full accounting technique)which is an accounting technique gaining currency within policy and business circles. The project points out that the SAM (Sustainability Assessment Model) is a form of full cost accounting and the research furthers our knowledge of FCA and its usefulness as an accounting tool. The project also examines how sustainable development data is used within a case study organisation (BP) and how such data can be used within other organisations. * Shows how Sustainability Assessment Model (SAM) performance data is perceived by project management teams. * Provides a broad perception of the SAM from the oil and gas industry. * Evaluates the usefulness of the SAM in the electricity and building industry

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.

We are more aware of the need to achieve sustainable development than ever before. One of the main factors to achieve the goal of sustainable development is sustainability assessment and reporting because it is not possible to take precautions without understanding the current situation. And also, undoubtedly, future generations have a right to know what kind of world we will leave them. This book brings together different perspectives on sustainability assessment and reporting. When you look at the chapters, you will understand that sustainability assessment and reporting are addressing interdisciplinary and vast areas. It should be because sustainability assessment and reporting cover all aspects of social, economic and environmental factors. In this five-chapter book, you will see how sustainability assessment and reporting are addressed in different areas.

Sustainability assessment is now emerging as a more transparent, comprehensive, integrated and far-sighted approach to decision making. Its basic demand is that all significant undertakings must make a positive contribution to sustainability. To apply this test, decision makers need criteria based on the core requirements of sustainability and the particularities of the context. As well, they need appropriately designed public processes; guidance on the weighing of alternatives, trade-offs and compromises; a supportive policy framework; suitable tools and inspiring examples. Drawing from transdisciplinary theory and practical case experience, the book addresses these matters and many of the surrounding controversies. While sustainability assessment must always be adjusted to particular circumstances, the generic approach set out in this book is applicable virtually anywhere.