Accounting and Statistical Analyses for Sustainable Development

Accounting and Statistical Analyses for Sustainable Development

Author: Claudia Lemke

Publisher: Springer Nature

Published: 2021-03-30

Total Pages: 288

ISBN-13: 3658332468

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In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial because the Sustainable Development Goals (SDGs) at macro level can only be achieved if micro and meso objects contribute. The author shows that a novel information-theoretic algorithm outperforms established multivariate statistical weighting methods such as the principal component analysis (PCA). Overcoming further methodological shortcomings of previous sustainable development indices, the MLSDI avoids misled managerial and political decision making.


Book Synopsis Accounting and Statistical Analyses for Sustainable Development by : Claudia Lemke

Download or read book Accounting and Statistical Analyses for Sustainable Development written by Claudia Lemke and published by Springer Nature. This book was released on 2021-03-30 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this Open Access publication Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research. Multi-level comparability is crucial because the Sustainable Development Goals (SDGs) at macro level can only be achieved if micro and meso objects contribute. The author shows that a novel information-theoretic algorithm outperforms established multivariate statistical weighting methods such as the principal component analysis (PCA). Overcoming further methodological shortcomings of previous sustainable development indices, the MLSDI avoids misled managerial and political decision making.


Positional Analysis for Sustainable Development

Positional Analysis for Sustainable Development

Author: Judy Brown

Publisher: Taylor & Francis

Published: 2017-05-18

Total Pages: 181

ISBN-13: 1351798022

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Climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems at local, national and global levels represent a challenge for economics as a social science. Mainstream neoclassical economics may be able to contribute to a more sustainable society but it has also played a dominant role in a period where problems have been aggravated. A pluralist and democratic view of economics is therefore very much warranted. This book presents a multidimensional and ideologically more open view of economics: understanding economics in multidimensional terms is in accordance with the 17 sustainable development goals recognized by nations at the UN-level in 2015. Accordingly, approaches to decision making and accounting at the national- and business levels have to be reconsidered. Neoclassical Cost-Benefit Analysis (CBA) with focus on the monetary dimension and an assumed consensus about a specific market ideology to be applied is not compatible with democratic societies where citizen and actors in other roles normally differ with respect to ideological orientation. Environmental Impact Statements and Multi-Criteria methods are used to some extent to broaden approaches to decision-making. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. And since approaches to decision-making and to accounting are closely connected, a new theoretical perspective in economics similarly raises issues of how national and business accounting can be opened up to meet present demands among various actors in society. This perspective raises also numerous ethical questions at the science and policy interface that need to be properly addressed for sustainability decision making.


Book Synopsis Positional Analysis for Sustainable Development by : Judy Brown

Download or read book Positional Analysis for Sustainable Development written by Judy Brown and published by Taylor & Francis. This book was released on 2017-05-18 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Climate change, biodiversity loss, pollution of land and water, land-use changes, lack of equality and other problems at local, national and global levels represent a challenge for economics as a social science. Mainstream neoclassical economics may be able to contribute to a more sustainable society but it has also played a dominant role in a period where problems have been aggravated. A pluralist and democratic view of economics is therefore very much warranted. This book presents a multidimensional and ideologically more open view of economics: understanding economics in multidimensional terms is in accordance with the 17 sustainable development goals recognized by nations at the UN-level in 2015. Accordingly, approaches to decision making and accounting at the national- and business levels have to be reconsidered. Neoclassical Cost-Benefit Analysis (CBA) with focus on the monetary dimension and an assumed consensus about a specific market ideology to be applied is not compatible with democratic societies where citizen and actors in other roles normally differ with respect to ideological orientation. Environmental Impact Statements and Multi-Criteria methods are used to some extent to broaden approaches to decision-making. In this book, Positional Analysis is advocated as a multidimensional and ideologically open approach. Positional Analysis is based on a political economic conceptual framework (as part of ecological economics) that differs from neoclassical ideas of individuals, firms and markets. And since approaches to decision-making and to accounting are closely connected, a new theoretical perspective in economics similarly raises issues of how national and business accounting can be opened up to meet present demands among various actors in society. This perspective raises also numerous ethical questions at the science and policy interface that need to be properly addressed for sustainability decision making.


Measuring Sustainable Development Integrated Economic, Environmental and Social Frameworks

Measuring Sustainable Development Integrated Economic, Environmental and Social Frameworks

Author: OECD

Publisher: OECD Publishing

Published: 2004-07-07

Total Pages: 428

ISBN-13: 9264020136

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The papers in this conference proceedings address the various conceptual, measurement and statistical policy issues that arise when applying accounting frameworks to the concept of sustainable development.


Book Synopsis Measuring Sustainable Development Integrated Economic, Environmental and Social Frameworks by : OECD

Download or read book Measuring Sustainable Development Integrated Economic, Environmental and Social Frameworks written by OECD and published by OECD Publishing. This book was released on 2004-07-07 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers in this conference proceedings address the various conceptual, measurement and statistical policy issues that arise when applying accounting frameworks to the concept of sustainable development.


Sustainability Accounting and Reporting

Sustainability Accounting and Reporting

Author: Stefan Schaltegger

Publisher: Springer Science & Business Media

Published: 2006-09-14

Total Pages: 704

ISBN-13: 1402049749

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This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.


Book Synopsis Sustainability Accounting and Reporting by : Stefan Schaltegger

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.


Author:

Publisher: Oxford University Press

Published:

Total Pages: 881

ISBN-13: 0198884796

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Book Synopsis by :

Download or read book written by and published by Oxford University Press. This book was released on with total page 881 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Accounting for sustainable development performance

Accounting for sustainable development performance

Author: Jan Bebbington

Publisher: Elsevier

Published: 2007-07-27

Total Pages: 144

ISBN-13: 9780080551234

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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


Book Synopsis Accounting for sustainable development performance by : Jan Bebbington

Download or read book Accounting for sustainable development performance written by Jan Bebbington and published by Elsevier. This book was released on 2007-07-27 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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


MAKING SCIENCE, INNOVATION AND RESEARCH WORK FOR THE SUSTAINABLE DEVELOPMENT GOALS

MAKING SCIENCE, INNOVATION AND RESEARCH WORK FOR THE SUSTAINABLE DEVELOPMENT GOALS

Author: Prof. Allam Ahmed

Publisher: World Association for Sustainable Development (WASD)

Published: 2019-06-17

Total Pages: 194

ISBN-13: 1907106502

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The theme of the Outlook 2019 is to strengthening the role of science, innovation and research uptake in service of the 2030 Agenda for SD. The volume will therefore critically examine the important role of science, innovation and research for the achievement of the 17 Sustainable Development Goals (SDGs) of the 2030 Agenda and to provoke forward thinking on the role of science, innovation and research in solving global problems related to sustainability.


Book Synopsis MAKING SCIENCE, INNOVATION AND RESEARCH WORK FOR THE SUSTAINABLE DEVELOPMENT GOALS by : Prof. Allam Ahmed

Download or read book MAKING SCIENCE, INNOVATION AND RESEARCH WORK FOR THE SUSTAINABLE DEVELOPMENT GOALS written by Prof. Allam Ahmed and published by World Association for Sustainable Development (WASD). This book was released on 2019-06-17 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theme of the Outlook 2019 is to strengthening the role of science, innovation and research uptake in service of the 2030 Agenda for SD. The volume will therefore critically examine the important role of science, innovation and research for the achievement of the 17 Sustainable Development Goals (SDGs) of the 2030 Agenda and to provoke forward thinking on the role of science, innovation and research in solving global problems related to sustainability.


Environmental Accounting in Theory and Practice

Environmental Accounting in Theory and Practice

Author: K. Uno

Publisher: Springer Science & Business Media

Published: 2013-06-29

Total Pages: 451

ISBN-13: 9401714339

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Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.


Book Synopsis Environmental Accounting in Theory and Practice by : K. Uno

Download or read book Environmental Accounting in Theory and Practice written by K. Uno and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 451 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policy failures in environment and development have been blamed on frag mented and eclectic policies and strategies. The 1992 United Nations Con ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con ference also recognized in its action plan, the Agenda 21, that integrated poli cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.


National Accounts and environmentally Sustainable National Income

National Accounts and environmentally Sustainable National Income

Author: Roefie Hueting

Publisher: Eburon Uitgeverij B.V.

Published: 2019-07-01

Total Pages: 220

ISBN-13: 9463012524

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This book looks at some key economic aspects of the environment. Our planet is threatened by a wrong belief in a wrongly formulated growth. The term “economic growth” can only mean an increase in welfare but is often wrongly identified with production growth that may be destructive to the environment. The figure of standard national income (NI) or Gross Domestic Product (GDP) is useful for many purposes but inadequate for environmental policy making. This book develops the concept of an environmentally Sustainable National Income (eSNI). eSNI is defined as the maximally attainable level of production, using the technology of the year under review, whereby the vital environmental functions (possible uses) of the not-human-made physical surroundings remain available for future generations. Judgement of environmental sustainability requires that both NI and eSNI are looked at jointly, alongside each other. The distance eΔ = NI – eSNI provides the relevant information about environmental sustainability. Calculations for the Netherlands for 1990-2015 provide a proof of concept. National statistical bureaus around the world are advised to provide this information for their own countries, so that policy making around the world can use sound information about the national economies and the global environment. Dr Roefie Hueting (1929) is an economist and was head of the department of environmental statistics at CBS Statistics Netherlands. Ir Bart de Boer (1947) is an electrotechnical engineer who applied systems analysis to environmental issues and sustainability.


Book Synopsis National Accounts and environmentally Sustainable National Income by : Roefie Hueting

Download or read book National Accounts and environmentally Sustainable National Income written by Roefie Hueting and published by Eburon Uitgeverij B.V.. This book was released on 2019-07-01 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book looks at some key economic aspects of the environment. Our planet is threatened by a wrong belief in a wrongly formulated growth. The term “economic growth” can only mean an increase in welfare but is often wrongly identified with production growth that may be destructive to the environment. The figure of standard national income (NI) or Gross Domestic Product (GDP) is useful for many purposes but inadequate for environmental policy making. This book develops the concept of an environmentally Sustainable National Income (eSNI). eSNI is defined as the maximally attainable level of production, using the technology of the year under review, whereby the vital environmental functions (possible uses) of the not-human-made physical surroundings remain available for future generations. Judgement of environmental sustainability requires that both NI and eSNI are looked at jointly, alongside each other. The distance eΔ = NI – eSNI provides the relevant information about environmental sustainability. Calculations for the Netherlands for 1990-2015 provide a proof of concept. National statistical bureaus around the world are advised to provide this information for their own countries, so that policy making around the world can use sound information about the national economies and the global environment. Dr Roefie Hueting (1929) is an economist and was head of the department of environmental statistics at CBS Statistics Netherlands. Ir Bart de Boer (1947) is an electrotechnical engineer who applied systems analysis to environmental issues and sustainability.


Green Accounting

Green Accounting

Author: Peter Bartelmus

Publisher: Routledge

Published: 2018-01-12

Total Pages: 509

ISBN-13: 1351770829

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This title was first published in 2003. Our cherished economic indicators of income, product, consumption and capital fail in taking a long-term view of social progress. They do not account for environmental deterioration, which impairs the quality of life of present and future generations, and hence the sustainability of development. "Greening" the conventional national (and corporate) accounts introduces environmental impacts and costs into these accounts and balances. The result is a new compass for steering the economy towards sustainability, which may change not only our main measures of economic performance but also the basic tenets of environmental and resource policies. This book presents methodological advances and case studies of environmental accounting, and discusses their use in environmental management and policies. In their introduction, the editors provide a critical perspective of historical developments and current debates.


Book Synopsis Green Accounting by : Peter Bartelmus

Download or read book Green Accounting written by Peter Bartelmus and published by Routledge. This book was released on 2018-01-12 with total page 509 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Our cherished economic indicators of income, product, consumption and capital fail in taking a long-term view of social progress. They do not account for environmental deterioration, which impairs the quality of life of present and future generations, and hence the sustainability of development. "Greening" the conventional national (and corporate) accounts introduces environmental impacts and costs into these accounts and balances. The result is a new compass for steering the economy towards sustainability, which may change not only our main measures of economic performance but also the basic tenets of environmental and resource policies. This book presents methodological advances and case studies of environmental accounting, and discusses their use in environmental management and policies. In their introduction, the editors provide a critical perspective of historical developments and current debates.