sustainability accounting standard Articles

  • The sustainability gap: a practical indicator of sustainability in the framework of the national accounts

    The concept of sustainable development needs to be based on a clear definition of sustainability and how it is to be measured. This paper defines environmental sustainability as the maintenance of important environmental functions, and identifies seven sustainability principles that relate this requirement to current environmental issues. From these principles, the paper derives physical ...


    By Inderscience Publishers

  • Greenhouse gas protocol corporate value chain (Scope 3) accounting and reporting standard

    The primary goal of this standard is to provide a standardized step-by-step approach to help companies understand their full value chain emissions impact in order to focus company efforts on the greatest GHG reduction opportunities, leading to more sustainable decisions about companies’ activities and the products they buy, sell, and produce. The standard was developed with the following ...

  • Looking Back on 15 Years of Greenhouse Gas Accounting

    Most people are familiar with the old adage “You can’t manage what you don’t measure.” Over the past 15 years, we at WRI have certainly seen the truth in that statement. The Greenhouse Gas (GHG) Protocol celebrates its 15th anniversary this year. A joint initiative of WRI and the World Business Council for Sustainable Development, the GHG ...

  • European Union CO2 emissions: different accounting perspectives

    The aim of this technical report is to explain to a wider audience the concepts and methodologies behind different air emission accounting perspectives and the resulting emissions data at the EU level. In brief, there are three of these different accounting perspectives: territorial, production and consumption. Three perspectives on air emissions The territorial ...

  • Launch of the First Greenhouse Gas Accounting Tool for Chinese Cities

    A new Greenhouse Gas Protocol tool to help Chinese cities measure and manage their greenhouse gas (GHG) emissions was launched today in Beijing. The tool, called the Greenhouse Gas Accounting Tool for Chinese Cities (Pilot Version 1.0), was developed by the World Resources ...

  • The changing contribution of unpaid work to the total standard of living in sustainable development scenarios

    In Europe since the 1950s, average working hours have declined steadily and the time available for unpaid work has increased. Nonetheless, its contribution to the total standard of living has not been taken into account so far, although the majority of working hours in Germany and Europe is in unpaid work. The qualitative integration of unpaid work in the new framework concept of "mixed ...


    By Inderscience Publishers

  • Roundtable on sustainable biomaterials proposes low risk ILUC standard

    On April 29, 2015, the Roundtable on Sustainable Biomaterials (RSB) released a draft standard titled "Low iLUC Risk Biomass Criteria and Compliance ...


    By Bergeson & Campbell, P.C.

  • Leveraging Emerging Management System Standards to Create Improved EHS and Sustainability Performance

    Management systems can strengthen business advantage by providing better data accuracy and transparency, and provide increased opportunities for cost avoidance and cost savings, while also creating opportunities for improving profit margin. Management Systems Are Becoming More common in business as companies seek reputable ways co demonstrate responsibility to the international community. ...


    By Waste Advantage Magazine

  • New greenhouse gas accounting tool will help China’s cities pursue low-carbon development

    Low-carbon development has become the core theme of China’s urbanization. In fact, it’s one of the country’s key strategies to achieve its target of reducing carbon intensity by 40-45 percent by 2020. China’s National Development and Reform Commission (NDRC) ...

  • Equity and sustainable development

    Sustainable development indicator (SDI) frameworks typically adopt a broad understanding of well-being, but an issue has been raised whether they should attempt to consider equity. It is generally accepted that SDI frameworks need to take into account inter-generational equity, but there is no similar consensus about intra-generational equity. This paper explores how intra-generational equity ...


    By Inderscience Publishers

  • ACCA demands simpler carbon reporting standards for SMEs

    The Association of Chartered Certified Accountants (ACCA) says new carbon reporting standards are needed for SMEs to integrate ...


    By Vital Efficienci Ltd.

  • Sustained Access To Improved Sanitation

    Sanitation is vital for the betterment of public health and social development. The General Assembly of the United Nations and the Human Rights Council agree to the resolution (A/HRC/15/L.14 September 2010) that access to sanitation is a human right. The Human Right to Sanitation is derived from the right to an adequate standard of living and inextricably related to the right to the highest ...


    By IWA Publishing

  • LCA Developments for Promoting Sustainability

     1. INTRODUCTION Promoting sustainability means changing the future. Recent developments in the methodology of LCA (Life Cycle Assessment) have been connected to the understanding of LCA as a tool for decision making – as a prospective assessment of the consequences of a choice between several substitutable product alternatives. This implies that LCA must address the decision-making context ...


    By 2.-0 LCA consultants

  • Managing and reporting sustainability

    Untitled Document As companies around the world continue to adapt their organizations to be more responsive to all stakeholders, management accountants could prove to play a very valuable ...


  • The Sustainability Maturity Curve

    For businesses, sustainability is not a destination, but a continuous journey. To help companies and managers to understand the topic and why they should be interested in it, PE International uses the concept of the sustainability maturity curve. It’s a concept that emerged through discussions at our Product Sustainability Round Table back when the idea of Life Cycle Analysis (LCA) was just ...


    By thinkstep

  • Sustainability Pays for Emerging Markets

    Improving companies’ social and environmental performance is often seen as a luxury that only the industrialised world can afford. But there is a clear business case for sustainability in the developing world, say Jodie Thorpe and Kavita Prakash-Mani If the World Summit on Sustainable Development showed anything, it is that business will have an increasingly important role to play in delivering ...


  • Sustainability strategy - How to start?

    Understand the breadth Sustainability strategy is about solutions; it allows innovative strategists to consider how they can improve their service and creates a new focal point for guiding business development. A sustainable strategy for business aims to meet the needs of stakeholders today, without compromising the ability to satisfy future needs. It looks beyond corporate social ...


    By EMG CSR Consulting LLP

  • A vision of real corporate leadership on sustainability

    The basics of sustainability excellence are fairly well known by now: reduce your footprint, create products and services that help customers do the same, drive employee engagement, think value chain, track data and enable transparency, and on and on. But real leaders will go further and address the scale of the sustainability challenges we face by fundamentally remaking their companies. Here's ...


    By GLOBE Foundation

  • China to Increase Minimum Wage 2013 Standards

    The minimum wage system in China is designed to protect the rights of workers and especially those on low incomes. The minimum wage standard is generally adjusted for monthly minimum wage and hourly minimum wage through regional legislation at least every two years. 26 provinces and cities in China have increased their minimum wage standards in 2013. Minimum wage is ...


    By SGS

  • From “Light Green” to Sustainable Buildings

    As more people move to urban areas in search of economic opportunities, the number of buildings that are needed to house them continues to rise. It is estimated that by 2030, an additional 1.4 billion people will live in cities, of which 1.3 billion will dwell in cities of developing countries. The increasing number of buildings has long-term impacts on both the environment and natural resources. ...


    By Worldwatch Institute

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