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The 14th Australasian Centre on Social and Environmental Accounting Research Conference (A-CSEAR 2015) is being held on 10-11 December 2015 at Macquarie University, Sydney, Australia. The Conference Chair is Dr John Dumay and the Programme Chair is Dr James Hazelton, both from Macquarie University. ACSEAR provides an opportunity for individuals researching and working in the field of social and environmental accounting in both public and private sectors, to come together to exchange ideas and discuss current research in the field. The theme for the conference this year is ‘Partnerships’, reflecting the belief amongst our community that achieving progress requires partnerships of all types – between academics of different disciplines, between industry and academia, between government and stakeholders, and of course between members and professional bodies. The keynote speakers for the conference are Charles de Villiers from Auckland University of Technology, New Zealand on the topic Theorising the interactions among legitimacy accountability and pro-activity in the social sphere; Helen Tregidga from Auckland University of Technology, New Zealand talking about Corporate chameleons greenwashing and counter narratives”; Markus J. Milne from the School of Business and Law at the University of Canterbury, New Zealand on the topic of Crass empiricism and the social construction of corporate environmental performance and Lee D. Parker from the School of Accounting, RMIT University, Melbourne, Australia who will address to issue of Accounting for CSR: Revisiting the agenda. ACSEAR received 60 abstract submissions. After the double-blind peer review process 21 academic research papers, have been accepted for publication in these conference proceedings. These papers represent research from around the world, including Australia, Brazil, China, Fiji, Iran, Italy, Japan, New Zealand, South Africa, UK and the USA.
Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.A solutions manual is available on request with the purchase of this book.
This book is designed to meet the urgent need for a comprehensive and definitive introduction and teaching text on corporate environmental management. It aims to become the standard textbook for courses examining how business can take the environment into account while also providing an accessible and thorough overview of this increasingly multidisciplinary subject for practitioners. Written by the internationally acknowledged experts Stefan Schaltegger and Roger Burritt (authors of the highly influential Contemporary Environmental Accounting) along with Holger Petersen, the book invites the reader to join in an exploration of the ways in which companies can engage in environmental management and why such engagement can be profitable for business. The reader is invited to: examine whether the contents reflect their own experience, takes their experience further, or opposes their own views; note which of the ideas presented are especially important, add to those ideas, or encourage a reaction (positive or negative); answer questions creatively (based on their own perspective of the issues); encourage themselves to be inspired by questions, which can be investigated further through other written sources of information, such as books you will be guided to through the bibliography, the Internet or the general media; and think about and plan the ways in which the knowledge provided can be implemented in your own situation. The book is organised into four main sections. First, the fundamental ideas and linkages behind business management, the environment and sustainable development are briefly but clearly sketched. The second part of the book outlines the criteria against which environmentally oriented business management can be assessed and the fields of action in which success can be achieved. The third part presents a discussion and examples of strategies for environmental management, which are linked, in the fourth part, to the essential tools of environmental management, especially green marketing, environmental accounting and eco-control. The book is full of case studies and examples related to the main contents of each chapter and each chapter provides a number of questions for the student or reader to address. An Introduction to Corporate Environmental Management is both a textbook and a sourcebook. The reader can either work through the material in a structured way or dip into the content and follow up on specific areas of interest. The materials are designed to be used for understanding and reference, rather than to be learned by heart. The primary aim is for the reader to obtain a practical understanding of the relationship between management and environmental issues which can be applied in day-to-day situations-whether as part of a student's wider view of management or within the practitioner's real-world situation. It will be essential reading for many years to come.
Reduction in the size of the world's remaining rainforests is an issue of huge importance for all societies. This new book - an analysis of the impact of oil wealth on tropical deforestation in South America, Africa and Asia - takes a much more analytical approach than the usual fare of environmental studies. The focus on economies as a whole leads to a more balanced view than those that are often put forward and therefore, vitally, a view that is more valid. Of use to those who study environmental issues and economics, this book is potentially an indispensable tool for policy-makers the world over.
This book discusses the history of royalties and the types currently in use, covering issues such as tax administration, revenue distribution and reporting. It identifies the strengths and weaknesses of various royalty approaches and their impact on production decisions and mine economics. A section on governance looks at the management of mining revenue by governments and the need for transparency. There is an attached CD with examples of royalty legislation from over 40 countries.
This title is a culmination of a two-year research effort aimed at identifying environmentally and socially vulnerable areas at risk from mining. The report aims to provide a methodology that companies, governments, and civil society groups can use to develop a set of standards for environmentally responsible mining.
Better designed and implemented fiscal regimes for oil, gas, and mining can make a substantial contribution to the revenue needs of many developing countries while ensuring an attractive return for investors, according to a new policy paper from the International Monetary Fund. Revenues from extractive industries (EIs) have major macroeconomic implications. The EIs account for over half of government revenues in many petroleum-rich countries, and for over 20 percent in mining countries. About one-third of IMF member countries find (or could find) resource revenues “macro-critical” – especially with large numbers of recent new discoveries and planned oil, gas, and mining developments. IMF policy advice and technical assistance in the field has massively expanded in recent years – driven by demand from member countries and supported by increased donor finance. The paper sets out the analytical framework underpinning, and key elements of, the country-specific advice given. Also available in Arabic: ????? ??????? ?????? ???????? ???????????: ??????? ???????? Also available in French: Régimes fiscaux des industries extractives: conception et application Also available in Spanish: Regímenes fiscales de las industrias extractivas: Diseño y aplicación