Record Display for the EPA National Library Catalog


OLS Field Name OLS Field Data
Main Title Environmental accounting for the sustainable corporation : strategies and techniques /
Author Rubenstein, Daniel Blake.
Publisher Quorum Books,
Year Published 1994
OCLC Number 29595007
ISBN 089930866X; 9780899308661
Subjects Natural resources--Accounting. ; Sustainable development. ; Corporations--Accounting. ; Natèurliche Ressourcen.--(DE-588)4075236-7 ; Umweltbilanz.--(DE-588)4299127-4 ; Unternehmen.--(DE-588)4061963-1 ; Ressources naturelles--Comptabilite ; Developpement durable ; Societes--Comptabilite
Internet Access
Description Access URL
Table of contents
Table of contents
Contributor biographical information
Library Call Number Additional Info Location Last
EJBM  HF5686.N3R8 1994 Headquarters Library/Washington,DC 06/14/2002
EJEM  HF5686.N3R8 1994 OCSPP Chemical Library/Washington,DC 05/12/1995
Collation xiv, 207 p. : ill. ; 24 cm.
Includes bibliographical references (p. {201}) and index.
Contents Notes
1. Charting a Middle Course -- 2. The Limitations of Traditional Accounting -- 3. A Guide to Environmental Accounting -- 4. Origins of the Concept of Sustainable Development -- 5. An Industry under Intense Public Scrutiny -- 6. Negotiating with Today's Stakeholders -- 7. Introduction to the Basic Concepts of Natural Forest Capital, Intergenerational Equity, and Waste Minimization -- 8. Transforming Natural Capital into Product -- 9. Valuation of a Forest -- 10. A Zero-Impact Factory -- 11. Applying Risk-Management Principles to Costing Natural Capital -- 12. Reporting to the Board on the Stewardship of the Forest -- 13. Reporting to Shareholders and Others Who Benefit from the Forest -- 14. How Do I Apply This in My Work? Corporations must decide how much to invest in the natural capital (e.g., air, water, land, and forests) that they depend upon for their economic survival. How do they project the costs of essential investments under conditions of scientific and legislative uncertainty? An innovative roadmap is laid out with the help of a case study based on the actual experiences of a forestry company that made such an attempt. Everyone interested in developing a long-range environmental strategy will find this book instructive: senior corporate management, accountants, internal auditors, academics, students, and environmentalists. Based on the author's research for the United Nations, a new methodology is advanced to compute fuller costs. In addition to practical guidance on the theory and practice of calculating these costs, the author illustrates alternatives to traditional capital budgeting models. A whole range of concepts and applications are offered on natural capital; intergenerational equity; waste minimization; asset depletion rates; application of risk-management principles to costing natural capital; off-balance sheet natural assets; modern definition of profit for natural and business capital. Pioneering reporting methods for returns on investment and product costs are recommended in the concluding chapters.