This book explores the historical and theoretical classification of True Cost Accounting (TCA) and its business-oriented ways of implementation. It will interest students and scholars of environmental economics and inspire practitioners in sustainable supply chain management and social accounting.
This book explores the historical and theoretical classification of True Cost Accounting (TCA) and its business-oriented ways of implementation. It will interest students and scholars of environmental economics and inspire practitioners in sustainable supply chain management and social accounting.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
Amelie Michalke is a Postdoc at the Nuremberg Institute of Technology, Germany and the co-founder of Patos, a consultancy for life cycle assessment and true cost accounting. Jennifer Kunz is Full Professor and Head of the Chair of Management Accounting and Management Control at the University of Augsburg, Germany. Tobias Gaugler is Professor in the field of business administration and finance at the Nuremberg Institute of Technology, Germany.
Inhaltsangabe
Part I: Overview 1. Bridging the Gap between Ecology, Society and Economy Authors (AM): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 1.1 Sustainability in the Anthropocene 1.2 An approach to bridge the gap: True Cost Accounting Review questions References Part II: Theoretical background and development 2. Development of True Cost Accounting Authors (TG): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 2.1 Theory-based classification and economic foundations 2.2 External effects and their implications at company level 2.3 Scientific background of True Cost Accounting 2.3.1 The Impact-Weighted Accounts Framework 2.3.2 Economics of Ecosystems & Biodiversity (TEEB) and the Capitals Coalition 2.3.3 Sustainable Performance Accounting 2.3.4 Auditing and Accounting firms view on True Cost Accounting References 3. Status Quo of True Cost Accounting Authors (AM): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 3.1 Accounting true costs: a method to monetize environmental and social impact 3.2 Qualification of relevant indicators 3.3 Quantification of environmental and social impact 3.4 Monetization and Internalization 3.5 Communication References Part III: True Cost Accounting in Business Practice 4. True Cost Accounting as Part of Accounting Authors (JK): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 4.1 TCA as enrichment of "classical" accounting 4.2 Current trends in accounting 4.3 TCA as part of a sustainable management and early detection system 4.4 Practical ways to stepwise implement TCA Review questions References 5. True Cost Accounting in Practice: Case Studies Authors (TG): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 5.1 Atmosfair: Fostering Climate-Conscious Travel through TCA 5.2 ClimatePartner: Enabling Corporate Climate Neutrality through TCA 5.3 EU Organic Label 5.4 Bioland 5.5 We Care - The Seal for Sustainable Corporate and Supply Chain Management 5.6 Du bist hier der Chef: Empowering Consumers through True Cost Accounting 5.7 Eosta: Transparency for fruits and vegetables 5.8 PENNY: True costs in German food retailers References Part IV: Conclusion 6. Implications of TCA for Different Stakeholders Authors (JK): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 6.1 Role of key stakeholders 6.2 Key aspects related to TCA Review questions References
Part I: Overview 1. Bridging the Gap between Ecology, Society and Economy Authors (AM): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 1.1 Sustainability in the Anthropocene 1.2 An approach to bridge the gap: True Cost Accounting Review questions References Part II: Theoretical background and development 2. Development of True Cost Accounting Authors (TG): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 2.1 Theory-based classification and economic foundations 2.2 External effects and their implications at company level 2.3 Scientific background of True Cost Accounting 2.3.1 The Impact-Weighted Accounts Framework 2.3.2 Economics of Ecosystems & Biodiversity (TEEB) and the Capitals Coalition 2.3.3 Sustainable Performance Accounting 2.3.4 Auditing and Accounting firms view on True Cost Accounting References 3. Status Quo of True Cost Accounting Authors (AM): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 3.1 Accounting true costs: a method to monetize environmental and social impact 3.2 Qualification of relevant indicators 3.3 Quantification of environmental and social impact 3.4 Monetization and Internalization 3.5 Communication References Part III: True Cost Accounting in Business Practice 4. True Cost Accounting as Part of Accounting Authors (JK): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 4.1 TCA as enrichment of "classical" accounting 4.2 Current trends in accounting 4.3 TCA as part of a sustainable management and early detection system 4.4 Practical ways to stepwise implement TCA Review questions References 5. True Cost Accounting in Practice: Case Studies Authors (TG): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 5.1 Atmosfair: Fostering Climate-Conscious Travel through TCA 5.2 ClimatePartner: Enabling Corporate Climate Neutrality through TCA 5.3 EU Organic Label 5.4 Bioland 5.5 We Care - The Seal for Sustainable Corporate and Supply Chain Management 5.6 Du bist hier der Chef: Empowering Consumers through True Cost Accounting 5.7 Eosta: Transparency for fruits and vegetables 5.8 PENNY: True costs in German food retailers References Part IV: Conclusion 6. Implications of TCA for Different Stakeholders Authors (JK): Dr. Amelie Michalke, Prof. Dr. Jennifer Kunz, Prof. Dr. Tobias Gaugler Key Takeaways 6.1 Role of key stakeholders 6.2 Key aspects related to TCA Review questions References
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