LEADER 05036nam  22007695  450 
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010   $a3-319-27718-9
024 7 $a10.1007/978-3-319-27718-9
035   $a(CKB)3710000000577053
035   $a(EBL)4354331
035   $a(SSID)ssj0001606913
035   $a(PQKBManifestationID)16317185
035   $a(PQKBTitleCode)TC0001606913
035   $a(PQKBWorkID)14894736
035   $a(PQKB)11544475
035   $a(DE-He213)978-3-319-27718-9
035   $a(MiAaPQ)EBC4354331
035   $a(PPN)191700894
035   $a(EXLCZ)993710000000577053
100   $a20160121d2015      u|         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aCorporate Carbon and Climate Accounting /$fedited by Stefan Schaltegger, Dimitar Zvezdov, Igor Alvarez Etxeberria, Maria Csutora, Edeltraud Günther
205   $a1st ed. 2015.
210  1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2015.
215   $a1 online resource (267 p.)
300   $aDescription based upon print version of record.
311   $a3-319-27716-2 
320   $aIncludes bibliographical references.
327   $aIntroduction -- Decision 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. .
330   $aThis volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations. Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production. Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.
606   $aPollution prevention
606   $aClimate change
606   $aSustainable development
606   $aIndustrial organization
606   $aAccounting
606   $aBookkeeping 
606   $aIndustrial Pollution Prevention$3https://scigraph.springernature.com/ontologies/product-market-codes/U35020
606   $aClimate Change Management and Policy$3https://scigraph.springernature.com/ontologies/product-market-codes/314000
606   $aSustainable Development$3https://scigraph.springernature.com/ontologies/product-market-codes/U34000
606   $aIndustrial Organization$3https://scigraph.springernature.com/ontologies/product-market-codes/W31010
606   $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000
615  0$aPollution prevention.
615  0$aClimate change.
615  0$aSustainable development.
615  0$aIndustrial organization.
615  0$aAccounting.
615  0$aBookkeeping .
615 14$aIndustrial Pollution Prevention.
615 24$aClimate Change Management and Policy.
615 24$aSustainable Development.
615 24$aIndustrial Organization.
615 24$aAccounting/Auditing.
676   $a333.7
702   $aSchaltegger$b Stefan$4edt$4http://id.loc.gov/vocabulary/relators/edt
702   $aZvezdov$b Dimitar$4edt$4http://id.loc.gov/vocabulary/relators/edt
702   $aAlvarez Etxeberria$b Igor$4edt$4http://id.loc.gov/vocabulary/relators/edt
702   $aCsutora$b Maria$4edt$4http://id.loc.gov/vocabulary/relators/edt
702   $aGünther$b Edeltraud$4edt$4http://id.loc.gov/vocabulary/relators/edt
906   $aBOOK
912   $a9910299420303321
996   $aCorporate Carbon and Climate Accounting$92528633
997   $aUNINA