This 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.

Summarizing the current state of knowledge on the links between business and climate change, this timely Handbook analyzes how businesses contribute to and are affected by climate change, looking closely at their centrality in developing and deploying solutions to address this problem. Contributions from a global collection of scholars and practitioners explore a broad range of key industries’ impacts and responses to climate change, examining corporate strategy and leadership in the climate economy, functional perspectives and corporate practice, and climate finance.

This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.​

Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.

This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.

Given the growing urgency to develop global responses to a changing climate, The Carbon Fix examines the social and equity dimensions of putting the world’s forests—and, necessarily, the rural people who manage and depend on them—at the center of climate policy efforts such as REDD+, intended to slow global warming. The book assesses the implications of international policy approaches that focus on forests as carbon and especially, forest carbon offsets, for rights, justice, and climate governance. Contributions from leading anthropologists and geographers analyze a growing trend towards market principles and financialization of nature in environmental governance, placing it into conceptual, critical, and historical context. The book then challenges perceptions of forest carbon initiatives through in-depth, field-based case studies assessing projects, policies, and procedures at various scales, from informed consent to international carbon auditing. While providing a mixed assessment of the potential for forest carbon initiatives to balance carbon with social goals, the authors present compelling evidence for the complexities of the carbon offset enterprise, fraught with competing interests and interpretations at multiple scales, and having unanticipated and often deleterious effects on the resources and rights of the world’s poorest peoples—especially indigenous and rural peoples. The Carbon Fix provides nuanced insights into political, economic, and ethical issues associated with climate change policy. Its case approach and fresh perspective are critical to environmental professionals, development planners, and project managers; and to students in upper level undergraduate and graduate courses in environmental anthropology and geography, environmental and policy studies, international development, and indigenous studies.

The clear, concise and informative text, written in a lucid and straightforward style, explains the importance of environmental management in the context of sustainable economic development. Beginning by giving an overview of problems, issues and the objectives of corporate environmental management, the book deals with corporate environmental challenges and the responses thereof in relation to the atmosphere, land, water bodies, and the effects of biotechnology. The challenges arising from other stakeholders have also been suitably dealt. The text then explains the need for and effects of environmental regulations in India and all the international environmental developments up to Climate Summit (COP27 held in 2022). The Climate Change and its devastating impact throughout the world and the possible remedial measures, such as, Green Hydrogen, stepping up green energy towards net-zero emissions, have been analyzed. Conceptually, the chapters on ‘Corporate Environmental Management for Sustainable Development’ and ‘Accounting and Reporting of Corporate Environmental Management’ are very rich in content and analysis. New case studies on ITC (2022) and ESG Reporting of Steel Authority of India Ltd. (2021–2022) indicate a new direction to the environmental reporting. They are internationally competitive. The newly designed chapter seven discusses some emerging topics, such as Green Economy and Green Accounting, Carbon Accounting, Carbon Credit and Carbon Credit Trading in India, and also, Global Warming and Climate Change. The revised and enlarged edition is now a complete text-cum-reference book on corporate environment management. Accordingly, the author has suggested two course outlines in the Appendix, one for undergraduate students, and the other for postgraduate students, for sensitizing the young minds to make them worthy citizens of the world. TARGET AUDIENCE • MBA • PGDM • M.Sc. Environment Science and Sustainability

Multinational economic actors, particularly corporations, play a defining role in the response to the climate change or warming debate and the emerging scientific consensus. This book describes, explains, and predicts how multinational firms will rise to the multiple challenges posed by global climate issues and the organizational and behavioral various responses of the international corporate community. It focuses on three core research and learning objectives. Firstly, it develops the core idea that multinational enterprises cannot implement meaningful sustainability initiatives without an appropriate governance system and corporate culture. Building on this notion, it addresses the question of environmental sustainability across select industry sectors, such oil and banking. Finally, drawing on a diverse range of contributing experts, it presents select best practices such as the opportunities arising from smart technologies implementation to achieve symbiotic industrial relationships, directed particularly towards the ecological environment of these firms’ transborder operations and global reach.