Relation between Environmental Accounting and Pillars of Sustainability
There are four challenges of sustainable development
and in corporate level sustainability management-s role is to answer
for ecological sustainability challenge, social sustainability challenge,
economic sustainability challenges to environment and social
management and integration challenge of corporate sustainable
challenges by the help of different concepts, methods, instruments,
which are in the toolbox of sustainability management. These
instruments, concepts have different relevance in these challenges,
and according to different literatures environmental management is
outside of social and integration challenge. Main aim of this paper is
to represent the answer for the question that: is it true that social and
integration point of view is outside of the concept environmental
accounting? Using literature review and primer research at the end of
the paper the answer will be confirmed.
[1] K. K├│si, L. Valk├│, Environmental management, Printed in Hungarian
language, Typotex Kiad├│, Budapest, 2006.
[2] S. Schaltegger, C. Herzig, O. Kleiber, J. M├╝ller, Sustainability
management in business enterprises, BMU/BDI (Eds.) Lueneburg, 2002.
[3] K. K├│si, P. Harazin, Evaluating intellectual and environmental capital -
the whats and hows - performance evaluation in the information era.
INTERNATIONAL JOURNAL OF MANAGEMENT CASES 13:(4)
pp. 233-241. 2011.
[4] G. Harangoz├│, Methods of environmental performance evaluation,
Vezetéstudom├íny, 2008. 39. évf. 2. sz., 2008. p. 46
[5] K. H├írsvölgyi, Z. Bokor, L. Csillag, Practical adaptation of Balanced
Scorecard (BSC), Vezetéstudom├íny, 2002 2. sz.
[6] E. Szegedi, Experiences in connection with implementation of Balanced
Scorecard, Min─▒ség és Megb├¡zhat├│s├íg, 4. 2003.
[7] J. Mouritsen, P.N. Bukh, B. Marr, Reporting on intellectual capital: why,
what and how? 2004. www.som.cranfield.ac.uk, Downloaded:
November, 2009
[8] K.E. Sveiby, The "Invisible" Balance Sheet. 1997, 1998, 2001.
http://www.sveiby.com/articles/InvisibleBalance.html, Letöltve: 2011.
január
[9] S. Shaltegger, Accounting for eco-efficiency In: P. Bartelmus, E. Seifert,
Green Accounting, Aldershot: Ashgate, Reprinted. 2003.
[10] P. Beer, F. Friend, Environmental accounting: A management tool for
enhancing corporate environmental and economic performance,
Ecological Economics 58 (2006) 548-560
[11] UNIDO, United Nations Industrial Development Organization:
Introducing Environmental Management Accounting at Enterprise
Level, Methodology and Case Studies from central and Eastern Europe.
http://unipub.lib.uni-corvinus.hu/223/1/Robertacsutora.pdf
[12] Ch. Jasch. The use of environmental management accounting (EMA) for
identifying environmental costs, Journal of Cleaner Production 11
(2003) 667-676
[13] A.P. Steele, J.R. Powell, Environmental accounting: application for local
authorities to quantify internal and external cost of alternative waste
management strategies. Environmental Management Accounting
Network Europe, Fifth Annual Conference, Gloucestershire Business
School, 11/12 February 2002.
[14] J. Szl├ívik, H. Cs├ífor, M. Csete, N. Csigéné Nagyp├íl, M. F├╝le, T.
P├ílvölgyi, Corporate Social Responsibility, in Hungarian language: A
v├íllalatok t├írsadalmi felel─▒sségv├íllal├ísa. CompLex Kiad├│ Jogi és ├£zleti
Tartalomszolgáltató Kft., Budapest, 2009.
[15] E.M. Porter, M.R. Kramer, The competitive advantage of corporate
philantrophy. Harward Business Review, December (2002) 56-58.
[16] A. Chikán, Corporate competitiveness and social responsibility, in
Hungarian language: V├íllalati versenyképesség és t├írsadalmi felel─▒sség,
Harvard Business Review Hungarian edition, November (2008) 6-13.
[17] G.B. Sprinkle, L.A. Maines, The benefits and costs of corporate social
responsibility. Business Horizons, Kelley School of Business, Indiana
University, 53, pp. 445-453
[18] ISO 26000:2010(E) Guidance on social responsibility, The Standard is
Available on the Budapest University of Technology and Economics,
Department of Environmental Economics
[19] COM (2009) 433: COMMUNICATION FROM THE COMMISSION
TO THE COUNCIL AND THE EUROPEAN PARLIAMENT; DP and
beyond Measuring progress in a changing world; http://eur-
lex.europa.eu; Downloaded: sept. 2011.
[1] K. K├│si, L. Valk├│, Environmental management, Printed in Hungarian
language, Typotex Kiad├│, Budapest, 2006.
[2] S. Schaltegger, C. Herzig, O. Kleiber, J. M├╝ller, Sustainability
management in business enterprises, BMU/BDI (Eds.) Lueneburg, 2002.
[3] K. K├│si, P. Harazin, Evaluating intellectual and environmental capital -
the whats and hows - performance evaluation in the information era.
INTERNATIONAL JOURNAL OF MANAGEMENT CASES 13:(4)
pp. 233-241. 2011.
[4] G. Harangoz├│, Methods of environmental performance evaluation,
Vezetéstudom├íny, 2008. 39. évf. 2. sz., 2008. p. 46
[5] K. H├írsvölgyi, Z. Bokor, L. Csillag, Practical adaptation of Balanced
Scorecard (BSC), Vezetéstudom├íny, 2002 2. sz.
[6] E. Szegedi, Experiences in connection with implementation of Balanced
Scorecard, Min─▒ség és Megb├¡zhat├│s├íg, 4. 2003.
[7] J. Mouritsen, P.N. Bukh, B. Marr, Reporting on intellectual capital: why,
what and how? 2004. www.som.cranfield.ac.uk, Downloaded:
November, 2009
[8] K.E. Sveiby, The "Invisible" Balance Sheet. 1997, 1998, 2001.
http://www.sveiby.com/articles/InvisibleBalance.html, Letöltve: 2011.
január
[9] S. Shaltegger, Accounting for eco-efficiency In: P. Bartelmus, E. Seifert,
Green Accounting, Aldershot: Ashgate, Reprinted. 2003.
[10] P. Beer, F. Friend, Environmental accounting: A management tool for
enhancing corporate environmental and economic performance,
Ecological Economics 58 (2006) 548-560
[11] UNIDO, United Nations Industrial Development Organization:
Introducing Environmental Management Accounting at Enterprise
Level, Methodology and Case Studies from central and Eastern Europe.
http://unipub.lib.uni-corvinus.hu/223/1/Robertacsutora.pdf
[12] Ch. Jasch. The use of environmental management accounting (EMA) for
identifying environmental costs, Journal of Cleaner Production 11
(2003) 667-676
[13] A.P. Steele, J.R. Powell, Environmental accounting: application for local
authorities to quantify internal and external cost of alternative waste
management strategies. Environmental Management Accounting
Network Europe, Fifth Annual Conference, Gloucestershire Business
School, 11/12 February 2002.
[14] J. Szl├ívik, H. Cs├ífor, M. Csete, N. Csigéné Nagyp├íl, M. F├╝le, T.
P├ílvölgyi, Corporate Social Responsibility, in Hungarian language: A
v├íllalatok t├írsadalmi felel─▒sségv├íllal├ísa. CompLex Kiad├│ Jogi és ├£zleti
Tartalomszolgáltató Kft., Budapest, 2009.
[15] E.M. Porter, M.R. Kramer, The competitive advantage of corporate
philantrophy. Harward Business Review, December (2002) 56-58.
[16] A. Chikán, Corporate competitiveness and social responsibility, in
Hungarian language: V├íllalati versenyképesség és t├írsadalmi felel─▒sség,
Harvard Business Review Hungarian edition, November (2008) 6-13.
[17] G.B. Sprinkle, L.A. Maines, The benefits and costs of corporate social
responsibility. Business Horizons, Kelley School of Business, Indiana
University, 53, pp. 445-453
[18] ISO 26000:2010(E) Guidance on social responsibility, The Standard is
Available on the Budapest University of Technology and Economics,
Department of Environmental Economics
[19] COM (2009) 433: COMMUNICATION FROM THE COMMISSION
TO THE COUNCIL AND THE EUROPEAN PARLIAMENT; DP and
beyond Measuring progress in a changing world; http://eur-
lex.europa.eu; Downloaded: sept. 2011.
@article{"International Journal of Business, Human and Social Sciences:52821", author = "P. Harazin and Gy. Horváth", title = "Relation between Environmental Accounting and Pillars of Sustainability", abstract = "There are four challenges of sustainable development
and in corporate level sustainability management-s role is to answer
for ecological sustainability challenge, social sustainability challenge,
economic sustainability challenges to environment and social
management and integration challenge of corporate sustainable
challenges by the help of different concepts, methods, instruments,
which are in the toolbox of sustainability management. These
instruments, concepts have different relevance in these challenges,
and according to different literatures environmental management is
outside of social and integration challenge. Main aim of this paper is
to represent the answer for the question that: is it true that social and
integration point of view is outside of the concept environmental
accounting? Using literature review and primer research at the end of
the paper the answer will be confirmed.", keywords = "Corporate social responsibility, Environmentalaccounting, Integration, Sustainability management", volume = "5", number = "11", pages = "1453-6", }
