Note: Intro -- Foreword -- Foreword -- Preface -- Contents -- Contributors -- Abbreviations -- List of Figures -- List of Tables -- Part I Approach and Overall Results -- 1 International Corporate Sustainability Barometer: Introduction and Structure -- 1.1 Corporate Sustainability Management: An Emerging Field in Business and Academia -- 1.2 Research Framework: The `Triple I' Approach -- 1.2.1 Intention -- 1.2.2 Integration -- 1.2.3 Implementation -- 1.3 Analytical Framework -- 1.4 Overview of Chapters and Contributions -- References -- 2 International Corporate Sustainability Barometer: Purpose and Approach -- 2.1 Current State of Research: Identifying the Research Gap -- 2.2 Methodology: Addressing the Research Gap -- References -- 3 Overview of the Aggregate Results of the International Corporate Sustainability Barometer -- 3.1 Introduction -- 3.2 Analysis -- 3.2.1 Intention -- 3.2.1.1 Motivation -- 3.2.1.2 Issues -- 3.2.2 Integration -- 3.2.2.1 Linking Sustainability to Core Business -- 3.2.2.2 Involvement of Organisational Units -- 3.2.2.3 Business Case Drivers for Sustainability -- 3.2.3 Implementation -- 3.2.3.1 Sustainability Management Tools -- 3.2.3.2 Sustainability Standards and Guidelines -- 3.3 Conclusion -- References -- Part II Country-Specific Findings -- 4 International Corporate Sustainability Barometer - Australia -- 4.1 Introduction -- 4.1.1 The Australian Context -- 4.1.2 The Australian Sample -- 4.2 Analysis: Comparison of Australian Companies with the International Sample -- 4.2.1 Intention -- 4.2.1.1 Motivation -- 4.2.1.2 Issues -- 4.2.2 Integration -- 4.2.2.1 Connection to Core Business -- 4.2.2.2 Involvement of Organisational Units -- 4.2.2.3 Business Case Drivers for Sustainability -- 4.2.3 Implementation -- 4.2.3.1 Stakeholder Management -- 4.2.3.2 Sustainability Management Tools -- 4.2.3.3 Measurement -- 4.3 Conclusion. , References -- 5 The Case of Belgium -- 5.1 Introduction -- 5.1.1 The Belgian Context -- 5.1.2 The Belgian Sample -- 5.2 Analysis -- 5.2.1 Intention -- 5.2.1.1 Influence of Stakeholders -- 5.2.1.2 Issues Managed -- 5.2.1.3 Inhibiting Factors for Sustainability Management -- 5.2.2 Integration -- 5.2.2.1 Connection with Core Business -- 5.2.2.2 Involvement of Other Departments -- 5.2.3 Implementation -- 5.2.3.1 Tools for Sustainability Management -- 5.2.3.2 International Standards -- 5.3 Conclusion -- Appendix 5.1: Application of Sustainability Management Tools -- References -- 6 International Corporate Sustainability Barometer 2012: Sustainability Management in France -- 6.1 Introduction -- 6.1.1 The French Context -- 6.1.2 Description of the French Companies Surveyed -- 6.2 Comparison of the French Resultsto the International Average -- 6.2.1 Intention -- 6.2.1.1 Impact of External Stakeholders on the Integration of Sustainability -- 6.2.1.2 Management of Sustainability Issues -- 6.2.1.3 Discussion and Implications of the Intention of French Companies to Manage Sustainability -- 6.2.2 Integration -- 6.2.2.1 Connection to Core Business -- 6.2.2.2 Involvement of Organisational Units -- 6.2.2.3 Drivers for Sustainability -- 6.2.2.4 Discussion and Implications of the Integration of Sustainability by French Companies -- 6.2.3 Implementation -- 6.2.3.1 Stakeholder Management -- 6.2.3.2 Sustainability Management Tools -- 6.2.3.3 Measurement -- References -- 7 Corporate Sustainability Management in Large German Companies -- 7.1 Introduction -- 7.1.1 The German Context -- 7.1.2 The German Sample -- 7.2 Analysis: The German Results -- 7.2.1 Intention -- 7.2.2 Integration -- 7.2.3 Implementation -- 7.3 Discussion and Conclusions -- References -- 8 Sustainability Management in Hungary -- 8.1 Introduction -- 8.1.1 The Hungarian Context. , 8.1.2 The Hungarian Sample -- 8.2 Analysis: Comparison to the International Average -- 8.2.1 Intention -- 8.2.1.1 Motivation -- 8.2.1.2 Issues -- 8.2.2 Integration -- 8.2.2.1 Connection to Core Business -- 8.2.2.2 Involvement of Organisational Units -- 8.2.2.3 Drivers for Sustainability -- 8.2.3 Implementation -- 8.2.3.1 Stakeholder Management -- 8.2.3.2 Sustainability Management Tools and Standards -- 8.2.3.3 Measurement -- 8.3 Conclusion and Outlook -- References -- 9 Corporate Sustainability Barometer in Japan -- 9.1 Introduction -- 9.1.1 Context of Sustainability in Japan -- 9.1.2 The Japanese Sample -- 9.2 Analysis -- 9.2.1 Intention -- 9.2.1.1 Motivation -- 9.2.1.2 Issues -- 9.2.2 Integration -- 9.2.2.1 Connection to Core Business -- 9.2.2.2 Involvement of Organisational Units -- 9.2.2.3 Business Case Drivers for Sustainability -- 9.2.3 Implementation -- 9.2.3.1 Sustainability Management Tools -- 9.2.3.2 Measurement -- 9.3 Conclusion -- References -- 10 The Current Status of Korean Corporate Sustainability Management -- 10.1 Introduction -- 10.1.1 The Korean Context -- 10.1.2 The Korean Sample -- 10.2 Analysis -- 10.2.1 Intention -- 10.2.1.1 Motivation (External) -- 10.2.1.2 Barriers (Internal and External) -- 10.2.1.3 Issues -- 10.2.2 Integration -- 10.2.2.1 Connection to Core Business -- 10.2.2.2 Involvement of Organisational Units -- 10.2.3 Implementation -- 10.2.3.1 Sustainability Management Tools (Knowledge) -- 10.2.3.2 Sustainability Management Tools (Application) -- 10.3 Conclusion -- References -- 11 Exploring Sustainability in Spanish Companies -- 11.1 Introduction -- 11.1.1 The Spanish Context -- 11.1.2 The Spanish Sample -- 11.2 Analysis: Sustainability Management in Spain -- 11.2.1 Intention -- 11.2.1.1 Motivation -- 11.2.1.2 Issues -- 11.2.2 Integrating Sustainability -- 11.2.2.1 Connection to Core Business. , 11.2.2.2 Involvement of Organisational Units -- 11.2.3 Implementing Sustainability with Sustainability Management Tools -- 11.3 Summary and Conclusions -- References -- 12 State of the Art and Progress of Corporate Sustainability in Switzerland -- 12.1 Introduction -- 12.1.1 The Swiss Context -- 12.1.2 The Swiss Sample -- 12.2 Analysis: Switzerland in International Comparison -- 12.2.1 Intention -- 12.2.1.1 Motivation -- 12.2.1.2 Issues -- 12.2.2 Integration -- 12.2.2.1 Connection to Core Business -- 12.2.2.2 Involvement of Organisational Units -- 12.2.2.3 Drivers for Sustainability -- 12.2.3 Implementation -- 12.2.3.1 Stakeholder Management -- 12.2.3.2 Sustainability Management Tools -- 12.2.3.3 Measurement -- 12.3 Conclusion -- References -- 13 Managing Responsible and Sustainable Business in the UK -- 13.1 Introduction -- 13.1.1 The UK Context -- 13.1.2 The UK Sample -- 13.2 Findings -- 13.2.1 Intention -- 13.2.1.1 Influence of Organisational Units -- 13.2.1.2 Influence of External Stakeholders -- 13.2.1.3 Drivers for and Barriers to Sustainability -- 13.2.1.4 Issues -- 13.2.2 Integration -- 13.2.2.1 Integration into Core Business -- 13.2.2.2 Business Cases for Sustainability -- 13.2.2.3 Addressing Environmental and Social Issues Raised by Stakeholders -- 13.2.3 Implementation -- 13.2.3.1 Managing Stakeholder Relations -- 13.2.3.2 Methods of Sustainability Management -- 13.2.3.3 Standards and Guidelines -- 13.2.3.4 Involvement of Organisational Units -- 13.3 Conclusion -- References -- 14 The Case of Corporate Sustainability in the United States of America -- 14.1 Introduction -- 14.1.1 The US American Context -- 14.1.1.1 Voluntary Initiatives -- 14.1.1.2 Workplace Health and Safety in the US -- 14.1.1.3 Diversity and Assimilation in the US -- 14.1.2 The US Sample -- 14.2 Analysis -- 14.2.1 Intention -- 14.2.2 Integration -- 14.2.3 Implementation. , 14.3 Concluding Remarks -- References -- Part III Patterns and Conclusion -- 15 General Patterns and Conclusions -- 15.1 Introduction -- 15.2 International Similarities or National Differences in Corporate Sustainability Management? -- 15.2.1 International Similarities in Corporate Sustainability Management -- 15.2.2 National Differences in Corporate Sustainability Management -- 15.3 Analytical Approach -- 15.4 Key Findings -- 15.4.1 The Spread Among National Averages -- 15.4.2 National Patterns in Comparison -- 15.4.3 Intensity Levels of Sustainability Management -- 15.5 Concluding Remarks -- References -- Index.

Note: Preliminary -- Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction -- Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders? -- 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 -- Integrating Sustainability into Traditional Financial Analysis -- The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry -- Accounting for Health and Safety Costs. Review and Comparison of Selected Methods -- Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisa -- Achieving Environmental-Economic Sustainability through Corporate Environmental Strategies. Empirical Evidence on Environmental Shareholder Value -- The Impact of Carbon Constraints on Competitiveness and Value Creation in the Automotive Industry -- Traditional Accounting Return Ratios and Business Sustainability. An Incompatible Relationship in the Context of Greek Strategic Business Units -- Is there a Market Payoff for Being Green at the Lima Stock Exchange? -- Integrating and Reporting an Organisation's Economic, Social and Environmental Performance. The Expanded Value Added Statement -- Corporate Sustainability Reporting. An Overview -- Taking the GRI to Scale. Towards the Next Generation of Sustainability Reporting Guidelines -- The JEPIX Initiative in Japan. A New Ecological Accounting System for a Better Measurement of Eco-Efficiency -- The Green-Budget Matrix Model. Theory and Cases in Japanese Companies -- Quality of Physical Environmental Management Accounting Information. Lessons from Pollutant Release and Transfer Registers. , Benchmarking Environmental Performance in the English University Sector. The Experience of the Higher Education Environmental Performance Improvement (HEEPI) Project -- Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems -- Corporate Environmental Accounting and Reporting in China. Current Status and the Future -- Development of Corporate Environmental Accounting in Korea. Case Studies and Policy Implications -- Understanding and Supporting Management Decision- Making. South East Asian Case Studies on Environmental Management Accounting -- Just a Paper Tiger? Exploration of Sustainability Reporting as a Corporate Communication Instrument -- Interactive Sustainability Reporting. Developing Clear Target Group Tailoring and Stimulating Stakeholder Dialogue -- Corporate Sustainability Reporting. Evidence from the First Swiss Benchmark Survey -- Comparability of Sustainability Reports. A Comparative Content Analysis of Austrian Sustainability Reports -- Computer Support for Environmental Management Accounting -- Environmental Performance Measurement Using the EPMKOMPAS Approach as one Step Towards Sustainability. The Assessment Method in the EPM-KOMPAS Approach as a Guide for SMEs Towards Better Environmental Performance -- Web-Based Environmental Management Systems for SMEs. Enhancing the Diffusion of Environmental Management in the Transportation Sector -- Managing Sustainability Performance Measurement and Reporting in an Integrated Manner. Sustainability Accounting as the Link between the Sustainability Balanced Scorecard and Sustainability Reporting -- Back matter.

Note: Cover -- Half Title -- Title -- Copyright -- CONTENTS -- Foreword -- Foreword -- Introduction. Managing and Measuring the Business Case for Sustainability. Capturing the Relationship between Sustainability Performance, Business Competitiveness and Economic Performance -- PART I THEORY - CONCEPTUAL APPROACHES -- 1 The Link between Environmental and Economic Performance -- Environmental Performance and Economic Performance. The Basic Links -- How Can Environmental Management Contribute to Shareholder Value? The Environmental Shareholder Value Approach -- 2 Social Performance and Economic Success -- Do Social Objectives Integrate with Core Corporate Objectives? The Future of Social Auditing -- Social Performance and Competitiveness. A Socio-Competitive Framework -- 3 Integrative Approaches -- Mapping the Links of Corporate Sustainability. Sustainability Balanced Scorecards as a Tool for Sustainability Performance Measurement and Management -- A Model of Financial Analysis at the Service of Sustainability -- Sustainable Value Added. A New Approach to Measuring Corporate Sustainable Performance -- Sustainable Analysis of Industrial Operations. A Proof of Concept Demonstration Study -- PART II EMPIRICAL SURVEYS - FINANCIAL MARKETS -- INDUSTRY AND COUNTRY SURVEYS -- 4 Views from the Financial Markets -- The Economic Performance of European Stock Corporations. Does Sustainability Matter? -- Capital Markets and Corporate Environmental Performance. Research in the United States -- Sustainable Investment and Financial Performance. Does Sustainability Compromise the Financial Performance of Companies and Investment Funds? -- Benchmarking Competitiveness and Management Quality with the Dow Jones Sustainability Index. The Case of the Automotive Industry and Climate Change -- 5 Industry Surveys. , Have Trends in Corporate Environmental Management Influenced Companies' Competitiveness? -- Competitiveness, Environmental Performance and Management of SMEs -- IPPC and the Impact of Best Available Techniques (BAT) on the Competitiveness of European Industry. Survey of the European Non-Ferrous Metals Industry -- 6 Country Surveys -- The Mutual Relationship between the Environmental Context and Management in the Netherlands -- The Norwegian Environmental Business Barometer -- Sustainability Performance of Countries. Based on the Example of Oekom Research AG's Country Rating -- Does a Nation's Ecological Performance Affect its Economic Stability? The Potential for Enhancing Sovereign Credit Risk Assessments with Ecological Resource Accounts -- PART III EVIDENCE - STRATEGIES, CASE STUDIES AND MANAGEMENT SYSTEMS -- 7 Strategies and the Business Case for Sustainability -- Achieving Sustainable Corporate Competitiveness. The Strategic Link between Top Management's (Green) Commitment and Corporate Environmental Strategy -- Ecopreneurship and Competitive Strategies. Striving for Market Leadership by Promoting Sustainability -- Building a Business Case for Corporate Sustainability -- Developing Value. The Business Case for Sustainability in Emerging Markets -- 8 Company Cases -- Managing Sustainability Performance in the Textile Chain -- Sustainability and Competitiveness in the Renewable Energy Sector. The Case of Vestas Wind Systems -- Path-Dependent Thinking and Eco-Products. An Empirical Study of Socio-Cognitive Models and Product Propositions of Ford and Volvo Cars -- Honda and Toyota: Using Sustainability in a New Competitive Battleground -- Incremental Change towards Sustainability. Integrating Human and Ecological Factors for Efficiency -- 9 Environmental Management Systems and Competitiveness -- ISO 14001: Profitable? Yes! But is it Eco-Effective?. , The Promises and Pitfalls of ISO 14001 for Competitiveness and Sustainability. A Comparison of Japan and the United States -- What Makes Environmental Management Systems Successful? An Empirical Study in the German Manufacturing Sector -- About the Contributors -- Index.

Note: Front Cover -- Environmental Management Accounting -- Copyright Page -- Contents -- List of figures -- List of tables -- About the authors -- Forewords -- Acknowledgements -- Abbreviations -- 1. Introduction and structure of the book -- Introduction -- Motivation for this collection of case studies -- Structure of the book -- Part I: Introduction to environmental management accounting -- 2. Environmental management accounting -- Introduction to environmental and conventional accounting -- Environmental management accounting: framework and tools -- Usefulness of EMA information in the South-East Asian context -- 3. Comparative case study on EMA in South-East Asia -- Purpose and research questions for the EMA research study -- The case study approach -- Comparative case study on EMA in South-East Asia -- Overview of the EMA case study -- Part II: Case studies on EMA in South-East Asia -- 4. EMA for eco-efficiency in a towel production firm: Indah Jaya, Indonesia. -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion and conclusions -- 5. Managing HSE in a mechanical engineering firm: Bisma Jaya, Indonesia -- Introduction -- Decision setting -- Motivation for and application of HSE accounting approaches -- Concluding discussion -- 6. Material flow cost accounting in a snack producer: JBC Food, the Philippines -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion and conclusions -- 7. EMA for cleaner rice processing: Oliver Enterprises I, the Philippines -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 8. EMA for reducing greenhouse gas emissions in rice processing: Oliver Enterprises II, the Philippines -- Introduction -- Decision setting. , Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 9. Environmental impact assessment, compliance monitoring and reporting in electroplating: Well-Ever, the Philippines -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 10. Relevant environmental costing and decision-making in a saa paper manufacturer: Classic Crafts, Thailand -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusions -- 11. Environmental risk assessment at a pulp and paper company: Thai Cane Paper, Thailand -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion -- Conclusion -- 12. Decoupling economic growth from pollution: Tan Loc Food, Vietnam -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Conclusion -- 13. Supply chain information and EMA in coffee exporting: Neumann Vietnam, Vietnam -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Conclusion -- 14. Environmental and quality improvements as justification for higher capital expenditure and land use in shrimp farming: Chau Thanh Tam Shrimp Farm, Vietnam -- Introduction -- Decision setting -- Company's motivation for using EMA -- EMA application -- Discussion and conclusion -- 15. Material and energy flow accounting in beer production: Sai Gon Beer, Vietnam -- Introduction -- Decision setting -- Decision situation and company's motivation for using EMA -- EMA application -- Conclusion and outlook -- Part III: Findings, discussion, and conclusion -- 16. Rationale behind and reasons for applying EMA in corporate practice -- 17. Revealing patterns of EMA application -- Analysing the relationship between tools. , Simple relationships between EMA tools -- More complex relationships between EMA tools -- Synthesis of EMA patterns -- 18. Conclusions and outlook -- Management consequences -- Policy consequences -- Concluding comments and outlook -- Index.

Note: Intro -- Environmental Management Accounting and Supply Chain Management -- Foreword -- Preface -- Acknowledgments -- Contents -- Contributors -- List of Figures -- List of Tables -- Part I: Introduction and Structure -- Chapter 1: Sustainable Supply Chain Management and Environmental Management Accounting -- 1 Growing Importance of Supply Chain Management -- 2 Challenges of Sustainable Supply Chain Information Management -- 3 Possible Approaches to Gathering Credible Sustainable Supply Chain Management Data -- 4 Potential Tensions and a Definition -- 5 Supply Chain Environmental Management Accounting -- 6 Structure of the Book -- References -- Part II: Contemporary Issues -- Chapter 2: Life Cycle and Supply Chain Information in Environmental Management Accounting: A Coffee Case Study -- 1 Introduction -- 2 Environmental Management Accounting and Life Cycle Information -- 3 Case Study Background: The Coffee Market -- 3.1 Environmental Issues in the Coffee Supply Chain -- 3.2 Environmental Supply Chain Improvements - Conclusions from Life Cycle Assessments on Coffee -- 4 The EMA Case of a Vietnamese Coffee Exporter -- 4.1 Initial Situation -- 4.1.1 The Refinement Process -- 4.1.2 Supply Chain Setting -- 4.1.3 EMA Motivation and Decision Setting -- 4.2 EMA Application -- 4.2.1 Material- and Energy Flow-Based Cost Accounting of the Refinement Processes -- 4.2.2 Environmental Supply Chain Costing and Management -- 5 Conclusions -- References -- Chapter 3: Motivations Behind Sustainable Purchasing -- 1 Introduction -- 2 Understanding of Sustainable Purchasing in the Literature -- 3 Means of Sustainable Purchasing - Literature Review and Theory Building -- 3.1 Corporate Growth and Competitiveness -- 3.2 Green Purchasing -- 3.3 Social Responsibility in Purchasing and Supply Management. , 3.4 A Research Framework for Identifying the Applied Means of Sustainable Purchasing -- 4 Motivation for Sustainable Purchasing, Literature Review and Theory Building -- 4.1 Literature on Motivations for Sustainable Procurement -- 4.2 Research Model for Motivation for Sustainable Purchasing -- 5 Research Methods -- 6 Case Results -- 6.1 Green, CSR, and Growth Means of Purchasing -- 6.1.1 Corporate Growth and Competitiveness -- 6.1.2 Environmental Aspects -- 6.1.3 Social Responsibility -- 6.2 Motivation Types -- 6.3 Relationship Between the Types of Motivation and Fields of Sustainability -- 7 Conclusion and Implications for Further Research -- References -- Chapter 4: An Input-Output Technological Model of Life Cycle Costing: Computational Aspects and Implementation Issues in a Generalised Supply Chain Perspective -- 1 Background and Motivations -- 2 An Overview of Approaches to Life Cycle Costing -- 2.1 The Scope of LCC -- 2.2 The Concept of Life Cycle Underlying LCC -- 2.3 The Role of Material Flows: LCC in Environmental Management -- 3 Input-Output Life Cycle Modelling for Costing Purposes -- 3.1 General Aspects of the Input-Output Approach -- 3.2 Process Network Representation -- 3.3 Inventory Set Up -- 3.4 Balancing Procedures -- 3.5 Process Inefficiencies and Allocation -- 4 Process and Product Cost Assessment -- 4.1 Linking the Quantity Model to the Cost Model -- 4.2 Direct Process Costs -- 4.3 Unit Product Cost -- 5 Further Issues Regarding Environmental Aspects -- 6 Concluding Remarks -- References -- Chapter 5: Farm Risk Management Applied to Sustainability of the Food Supply Chain: A Case Study of Sustainability Risks in Dairy Farming -- 1 Introduction -- 2 Establishing a Sustainable Food Supply Chain -- 2.1 Sustainable Food Suppliers -- 2.2 Demands on the Dairy Supply Chain in Finland -- 3 Research Methods -- 4 Results. , 4.1 The Dairy Farm Case -- 4.2 Risks in the Milking Process -- 4.3 Categorizing Sustainability Risks in the Milking Process -- 5 Force Field Analysis -- 5.1 Environmental Issues -- 5.2 Social and Ethical Issues -- 5.3 Economic Issues -- 6 Discussion and Conclusions -- References -- Part III: Social Issues -- Chapter 6: Companies, Stakeholders and Corporate Sustainability - Empirical Insights from Hungary -- 1 Introduction -- 2 Approaches to Corporate Sustainability -- 3 Corporate Sustainability, Deliberation, Participation and Stakeholders -- 4 Sustainable Stakeholder Pressures among Hungarian ISO 14001 Certified Companies -- 4.1 Method -- 4.2 Results -- 5 Conclusions -- Appendix 6.1 -- References -- Chapter 7: Corporate Social Responsibility and Competitiveness - Empirical Results and Future Challenges -- 1 Introduction -- 2 Perspectives on CSR and Competitive Advantage -- 3 Methodology -- 4 Results of Interviews and Survey -- 4.1 General Findings -- 4.2 Response of Companies to Stakeholders' CSR Requirements -- 4.3 Factors Guiding CSR in Companies -- 4.4 Impact of CSR on Competitiveness -- 4.5 Impacts Depend on the Definition of Competitiveness -- 5 Conclusions, Recommendations and Further Research -- Appendix 7.1 -- A Background -- B Concepts of CSR -- C Factors Guiding and Motivating CSR in Companies -- D Focus Areas of CSR -- Economic Aspects -- Societal Aspects -- E Stakeholders and Directing of Company Activities -- F CSR and Competitiveness -- G Good Practices of Responsible Businesses -- Background Information -- References -- Chapter 8: Social Impact Measurement: Classification of Methods -- 1 Introduction -- 2 From a Single Towards a Multiple Bottom Line -- 3 Definitions of Social Impact -- 4 Developments in Performance Measurement -- 5 Social Impact Measurement -- 5.1 Absence of a Categorisation -- 5.2 An Overview of Methods. , 5.3 Characteristics of Methods -- 5.3.1 Purpose -- 5.3.2 Time Frame -- 5.3.3 Orientation -- 5.3.4 Length of Time Frame -- 5.3.5 Perspective -- 5.3.6 Approach -- 5.4 Classification of Methods -- 5.4.1 Purpose -- 5.4.2 Time Frame -- 5.4.3 Orientation -- 5.4.4 Length of Time Frame -- 5.4.5 Perspective -- 5.4.6 Approach -- 6 Conclusions -- Appendix 8.1: Description of Social Impact Measurement Methods -- 1 Acumen Scorecard -- 2 Atkisson Compass Assessment for Investors (ACAFI) -- 3 Balanced Scorecard (BSc) -- 4 Best Available Charitable Option (BACO) -- 5 BoP Impact Assessment Framework -- 6 Center for High Impact Philanthropy Cost per Impact -- 7 Charity Assessment Method of Performance (CHAMP) -- 8 Foundation Investment Bubble Chart -- 9 Hewlett Foundation Expected Return -- 10 Local Economic Multiplier (LEM) -- 11 Measuring Impact Framework (MIF) -- 12 Millennium Development Goal Scan (MDG-Scan) -- 13 Volunteering Impact Assessment Toolkit -- 14 Ongoing Assessment of Social Impacts (OASIS) -- 15 Participatory Impact Assessment -- 16 Poverty Social Impact Assessment (PSIA) -- 17 Public Value Scorecard (PVSc) -- 18 Robin Hood Foundation Benefit-Cost Ratio -- 19 Social Compatibility Analysis (SCA) -- 20 Social Costs-Benefit Analysis (SCBA) -- 21 Social Cost-Effectiveness Analysis (SCEA) -- 22 Social e-Valuator -- 23 Social Footprint -- 24 Social Impact Assessment (SIA) -- 25 Social Return Assessment (SRA) -- 26 Social Return on Investment (SROI) -- 27 Socioeconomic Assessment Toolbox (SEAT) -- 28 Stakeholder Value Added (SVA) -- 29 Toolbox for Analysing Sustainable Ventures in Developing Countries -- 30 Wellventure Monitor™ -- References -- Part IV: Economic Issues -- Chapter 9: New Decision Method for Environmental Capital Investment -- 1 Introduction -- 2 Theory -- 2.1 Standard NPV -- 2.2 Environmental Impact Reduction Value. , 2.3 Managerial Flexibility Value -- 2.4 Total Economic Value -- 3 Empirical Approach -- 3.1 Assumption for Case Study -- 3.2 Standard NPV -- 3.3 Environmental Impact Reduction Value -- 3.4 Managerial Flexibility Value -- 3.5 Total Economic Value -- 3.6 Summary -- 4 Sensitivity Analysis -- 4.1 Sensitivity Analysis of Volatility -- 4.2 Sensitivity Analysis of Abandonment Value -- 4.3 Sensitivity analysis of WACC -- 4.4 Sensitivity Analysis of Risk-Free Rate -- 4.5 Sensitivity Analysis Summary -- 5 Conclusion and Future Challenges -- 5.1 Conclusion -- 5.2 Limitations -- 5.3 Future Challenges -- References -- Chapter 10: Carbon Accounting in Greek Companies Participating in the European Union's Emissions Trading Scheme: Current Practice and Projected Financial Implications -- 1 Overview -- 1.1 The European Union's Emissions Trading Scheme (EU-ETS) -- 1.2 Implementation in Greece -- 2 Methodology -- 3 Findings -- 3.1 Number of Responses, Types of Companies and Industries -- 3.2 Types of Accounting Treatments Found -- 3.3 Quantity of Emissions -- 4 Discussion -- 5 Summary and Conclusions -- References -- Chapter 11: Environmental Management Accounting: Comparing and Linking Requirements at Micro and Macro Levels - A Practitioner's View -- 1 Introduction -- 2 Issues Relating to Material Flow Accounting -- 2.1 Material Flow Accounting According to IFAC and UN DSD -- 2.2 Material Flow Accounting Along Supply Chains -- 2.3 Material Flow Accounting at the Macro Level -- 3 Issues Relating to the Classification of Environmental Costs -- 3.1 Environmental Costs According to IFAC -- 3.2 Classification of Environmental Expenditure by Environmental Domains and Financial Accounts -- 3.3 Environmental Expenditure According to SEEA -- 4 Issues Related to the Classification of Environmental Investments -- 4.1 Environmental Investments According to IFAC. , 4.2 Environmental Investments According to SEEA.

Note: IntroductionDecision Support through Carbon Management Accounting - A Framework-based Literature Review -- Corporate sustainability footprints - a review of current practices -- Carbon accounting: a review of the existing models, principles and practical applications -- The attributional-consequential distinction and its applicability to corporate carbon accounting -- Implementing an EMA innovation: the case of carbon accounting -- Carbon accounting in long supply chain industries -- Voluntary greenhouse gas reporting: A matter of timing? -- Carbon emissions and corporate financial performance: a systematic literature review and options for methodological enhancements -- Organizational Climate Accounting - Financial Consequences of Climate Change Impacts and Climate Change Adaptation -- Carbon emission accounting fraud. .

Note: Förderkennzeichen BMBF 01UT1425A-E , Verbundnummer 01157752 , Unterschiede zwischen dem gedruckten Dokument und der elektronischen Ressource können nicht ausgeschlossen werden

Note: Förderkennzeichen 01RN0302 , Unterschiede zwischen dem gedruckten Dokument und der elektronischen Ressource können nicht ausgeschlossen werden , Auch als gedr. Ausg. vorh , Systemvoraussetzungen: Acrobat reader.