Sustainability Accounting and Reporting
This is the fourth in a series of books publishing the best contributions on environmental management accounting (EMA) from around the world. It has been developed by the Environmental Management Accounting Network (EMAN). Contributions are drawn primaril
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ECO-EFFICIENCY IN INDUSTRY AND SCIENCE VOLUME 21 Series Editor: Arnold Tukker, TNO-STB, Delft, The Netherlands Editorial Advisory Board: Martin Charter, Centre for Sustainable Design, The Surrey Institute of Art & Design, Farnham, United Kingdom John Ehrenfeld, International Society for Industrial Ecology, New Haven, U.S.A. Gjalt Huppes, Centre of Environmental Science, Leiden University, Leiden, The Netherlands Reid Lifset, Yale University School of Forestry and Environmental Studies, New Haven, U.S.A. Theo de Bruijn, Center for Clean Technology and Environmental Policy (CSTM), University of Twente, Enschede, The Netherlands
The titles published in this series are listed at the end of this volume.
Sustainability Accounting and Reporting Edited by
Stefan Schaltegger Centre for Sustainability Management (CSM), University of Lüneburg, Germany
Martin Bennett University of Gloucestershire Business School, Cheltenham, UK
and
Roger Burritt School of Commerce, University of South Australia, Adelaide, Australia
A C.I.P. Catalogue record for this book is available from the Library of Congress.
ISBN-10 ISBN-13 ISBN-10 ISBN-13 ISBN-10 ISBN-13
1-4020-4973-0 (PB) 978-1-4020-4973-6 (PB) 1-4020-4079-2 (HB) 978-1-4020-4079-5 (HB) 1-4020-4974-9 (e-book) 978-1-4020-4974-3 ( e-book)
Published by Springer, P.O. Box 17, 3300 AA Dordrecht, The Netherlands. www.springer.com
Printed on acid-free paper
All Rights Reserved © 2006 Springer No part of this work may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, microfilming, recording or otherwise, without written permission from the Publisher, with the exception of any material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work.
CONTENTS Preface
ix
1 Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction Stefan Schaltegger, Martin Bennett and Roger Burritt
1
PART I CONCEPTUAL DEVELOPMENTS OF SUSTAINABILITY ACCOUNTING TOOLS 2 Corporate Sustainability Accounting. A Catchphrase for Compliant Corporations or a Business Decision Support for Sustainability Leaders? Stefan Schaltegger and Roger Burritt 3 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 David Bent 4 Integrating Sustainability into Traditional Financial Analysis Juan Piñeiro Chousa and Noelia Romero Castro
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37
61 83
5 The Concept of Corporate Resource Efficiency Accounting. A Case Study in the Electronic Industry Timo Busch, Christa Liedtke and Severin Beucker
109
6 Accounting for Health and Safety Costs. Review and Comparison of Selected Methods Pall Rikhardsson
129
7 Implementing Standard Costing with an Aim to Guiding Behaviour in Sustainability Orientated Organisations Thomas Heupel
153
v
Contents
vi PART II LINKING ENVIRONMENTAL AND SUSTAINABILITY ACCOUNTING WITH ECO
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