Masterarbeit, 2005
86 Seiten, Note: 2,3
This paper examines the current development of environmental accounting and its benefits for both businesses and the public. It analyzes the practice of environmental accounting in various industries by studying ten successful companies from the "Global 100" list, which highlights the world's most sustainable companies. The paper focuses on the retail, food and soft drink manufacturing, and tobacco and alcohol industries.
Chapter 1 introduces the concept of environmental accounting, its purpose, and its significance in the modern business context. It discusses the challenges and benefits of implementing environmental accounting for companies and organizations. Chapter 2 reviews the existing literature on the subject, exploring the usefulness of environmental accounting, its influences on various aspects of business, and the role of environmental reporting in promoting sustainability. Chapter 3 outlines the methodology employed in the study, including the selection of the "Global 100" list and the ten companies analyzed in detail. This chapter also assesses the reliability of the chosen companies as representative examples. Chapter 4 presents a data analysis of the ten companies, focusing on the specific industries they operate in: retail, food and soft drink manufacturing, and tobacco and alcohol beverage. This chapter provides insights into the implementation and effectiveness of environmental accounting within these industries.
The paper focuses on the key concepts of environmental conservation, life-cycle assessment, ecological accounting, and sustainability. It examines the implementation and benefits of environmental accounting for businesses and the public, highlighting the importance of corporate social responsibility and the role of environmental accounting in promoting sustainable development.
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