environmental accounting Articles

  • Environmental Accountability: Keeping Pace with the Evolving Role of Responsible

    Over the past ten years or so, stakeholders involved the areas of environment, health, and safety (EHS) have witnessed an explosion of voluntary environmental leadership programs of one form or another. The growth of voluntary programs (along with related new approaches intended to enhance environmental protection and workplace safety) reflects the complexity of EHS issues today, the high ...


    By Bergeson & Campbell, P.C.

  • Green accounting: a conceptual framework

    Awareness of environmental limits has led to a proliferation of accounting methodologies designed to measure the impact of human activity on the earth's ecological systems and resources. Such methodologies can be collectively described as green accounting, and categorised in three different ways; first, by whose actions are being accounted for; second, by the time period being considered; third, ...


    By Inderscience Publishers

  • Striking the Balance: Ownership and accountability in social and environmental safeguards

    Many governments around the world have put in place systems to help ensure that investments in changes such as infrastructure projects, government programs or new national laws do not bring undue harm to their citizens or environment. The effectiveness of these systems in successfully preventing negative impacts varies widely. Developing countries tend to have a particularly difficult time ...

  • Environmental compliance enforcement from the government accountability office

    This article presents the testimony before the Committee on the Environment and Public Works in the U.S. Senate about the EPA's effort to improve and make more consistent it's compliance and enforcement activities. Why GAO Did This Study The Environmental Protection Agency (EPA) enforces the nation’s environmental laws and regulations through its Office of Enforcement and ...

  • Carbon accounting software solution

    Fujitsu is a leading provider of IT-based business solutions for the global marketplace.  With approximately 175,000 employees across 70 countries, Fujitsu is one of the world’s largest IT service providers. In 2008 Fujitsu announced an ambition to reduce CO2 emissions by 30 million tonnes by 2020 through environmental innovation.  In addition, the company has committed to becoming an industry ...


    By Greenstone

  • Land cover accounting

    The method of land cover accounting described in this paper has been applied in the Czech Republic. Land cover data have been obtained from the CORINE Land Cover national database produced in the early 1990s. Similarly, satellite images from the late 1970s were used to get another database for change detection. Coefficients estimating the contribution of every land cover category to the ...


    By Inderscience Publishers

  • Material flow accounting of Spain

    Material throughput is a means of measuring the so-called social metabolism, or physical dimensions of a society's consumption, and can be taken as an indirect and approximate indicator of sustainability. Material flow accounting can be used to test the dematerialisation hypothesis, the idea that technological progress causes a decrease in total material used (strong dematerialisation) or ...


    By Inderscience Publishers

  • Environmental management accounting and environmental management in manufacturing industries in Uganda

    Given the importance of the environment and the attention environmental issues are currently receiving from public and private organisations, it has become crucial for especially manufacturing industries, to consider the impact of their activities on the environment. This study aims at finding out what actions, if any, manufacturing industries in Uganda are taking to enhance effective ...


    By Inderscience Publishers

  • Water-flow accounts as part of material and energy-flow accounts in Germany

    This paper [1] describes the concepts, data sources and methods of the water-flow accounts of the Federal Statistical Office as a part of the German material and energy-flow accounts [2]. The water flow accounting system represents in physical units the water flows, caused by economic activities, from nature to the economic system (raw materials), within the economic system, and from the economic ...


    By Inderscience Publishers

  • Accounting for climate impacts under the California Environmental Quality Act

    In 2007, the California Legislature passed S.B. 97, requiring the Office of Planning and Research to promulgate guidelines under the California Environmental Quality Act by July 2009 for the mitigation of greenhouse gas emissions and their effects. Until the new guidelines are released, however, developers and agencies must determine how to measure whether a project's impact on climate change is ...


    By Bloomberg BNA

  • Measuring solid waste eco-efficiency performance through environmental accounting

    Planning and implementation of eco-efficient practices require different information measured both in financial and non-financial units. Indeed, eco-efficiency strategies, by definition, require this type of information to simultaneously confirm the reduction of the total amount of solid waste production and the improvement in organizations' added value. However, current solid waste accounting ...


    By Inderscience Publishers

  • Natural resources and environmental accounting in the Czech Republic: an overview of methodology and results

    This paper describes the main features of the study "Natural Resources and Environmental Accounting in the Czech Republic" (NREACR), carried out under the Phare programme during 1998—1999. Within the project, five major methodological areas were specified: NAMEA-type accounting; land cover/land use (LC/LU) accounting; abatement cost curves (air—energy, transport and industry; water—agriculture, ...


    By Inderscience Publishers

  • Yorkshire Water Develops Environmental Profit and Loss Account Case Study

    The EP&L was created in partnership with Trucost, the global leader in natural capital valuation. By putting a monetary value on positive and negative environmental impacts, companies can better manage the challenges posed by climate change, resource scarcity and a growing population. Yorkshire Water wanted to investigate the potential of natural capital valuation to deliver insights for its ...


    By Trucost Plc

  • Environmental Kuznets Curves for Greenhouse Gas emissions. Evidence from Italy using National Accounts Matrix including Environmental Accounts and provincial panel data

    This article provides a new empirical evidence on delinking and Environmental Kuznets Curves (EKC) for Greenhouse Gas (GHG) emissions in Italy. Two panel datasets ? sector disaggregated National Accounts Matrix including Environmental Accounts emissions (1990?2001) and geographically disaggregated emissions at provincial level (1990?2000) ? are analysed. We find mixed evidence supporting the EKC ...


    By Inderscience Publishers

  • Adjusting China's GDP: a green accounting illustration

    When green national accounts are calculated, environmental damage will have a negative impact on economic growth figures and therefore countries will be more likely to take potential damage into account when planning their growth path. Using China as an example, the following illustration will place monetary values on environmental problems and consequent health problems, using them to adjust ...


    By Inderscience Publishers

  • Management accounting, chain management and corporate responsibility

    1. Introduction The environment of companies is constantly changing. In dealing with these changes management shape policies. Within the business society the concept of Corporate Responsibility (CR) is getting a lot of attention. The concept assumes an integrated approach towards three different dimensions of performance, which were coined into 'People, Profit and Planet'. The ...


  • Due diligence: changes to us accounting standards

    Recent changes in US accounting standards are profoundly affecting environmental due diligence requirements. The new standards require that broader assumptions be incorporated into the valuation of environmental liabilities and could change many corporations’ approach to environmental due diligence. Existing standardsThe prior standards only required environmental liabilities to be accounted ...

  • Water resource accounting for Uganda: use and policy relevancy

    This paper uses the system of economic and environmental accounting for water to demonstrate how the water sector interacts with the social-economic sectors of the economy. Furthermore, it reviews the existing institutional and policy framework in Uganda, and proposes an analytical framework which can be used to provide sound inter-sectoral planning in order to achieve sustainable water ...


    By IWA Publishing

  • Launching of ISO 14064 for greenhouse gas accounting and verification

    ISO was preparing to launch its new international greenhouse gas (GHG) accounting and verification standards – the three-part ISO 14064 – when this issue of ISO Management Systems went to press. ISO’s goal in developing the standards is to provide a set of unambiguous and verifiable requirements or specifications to support organizations and proponents of GHG emission reduction projects. When ...


Need help finding the right suppliers? Try XPRT Sourcing. Let the XPRTs do the work for you