Environmental accounting on a communal level: A tool to support environmental management and decision-making by communal executives

1999 ◽  
Vol 6 (3) ◽  
pp. 170-174 ◽  
Author(s):  
Gabriele Kröger ◽  
Jürgen Pietsch ◽  
Kay Ufermann
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Environmental Accounting

La contabilidad medioambiental y la gestión ambiental en las empresas ubicadas en la Región Suroeste Andina de Venezuela

Oikos ◽  
2015 ◽  
Vol 15 (31) ◽  
pp. 39
Author(s):  
María Genoveva Millán Vázquez de la Torr ◽  
Betty Lucía Mora Pernía
Keyword(s):  
Environmental Management ◽  
Empirical Study ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Economic Resources

RESUMENLa gestión ambiental empresarial ha tomado, últimamente, mucha relevancia. Llevarla a cabo origina flujos de recursos económicos que afectan las operaciones de la empresa; por tanto se deben manejar herramientas que permitan incorporarlos a la contabilidad. Al efecto se han emitido normas, declaraciones y principios relacionados con los temas medioambientales para que puedan ser interpretados e incorporados a la información que se procesa en las empresas. Este artículo analiza los avances en estas cuestiones presentando un estudio empírico sobre la utilización de la contabilidad medioambiental.Palabras clave: contabilidad medioambiental, revelación de información medioambiental, gestión medioambiental empresarial. Environmental accounting and environmental management companies located in the Southwest Andino in VenezuelaABSTRACTThe Business environmental management has taken, ultimately, a lot of importance. Carry it out originates flows of economic resources that affect the operations of the business; therefore should be handled tools that permit to incorporate them to the accounting. To this effect have been issued standards, statements and principles related to the environmental themes so that they can be interpreted and incorporated to the information that is processed in the businesses. This paper analyzes the advances in these themes presenting an empirical study on the use of the environmental accounting.Keywords: environmental accounting, revelation of environmental information, business environmental management.

scholarly journals The incorporation of Māori environmental values as part of the Ruamāhanga Whaitua Implementation Programme in the Wellington Region, Aotearoa New Zealand

2021 ◽  
Author(s):  
◽  
Bryn Cal Hickson Rowden
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
New Zealand ◽  
Theory Approach ◽  
Structured Interviews ◽  
Environmental Decision Making ◽  
Aotearoa New Zealand ◽  
Management Processes ◽  
Local Government Level ◽  
Implementation Programme

<p>In recent years, there has been significant efforts to create frameworks in which Māori values are incorporated as part of environmental management processes in Aotearoa New Zealand(Forster, 2014; Harmsworth et al., 2016). This research explores the factors that influence the incorporation of Māori values at the local government level, and what barriers Māori values face to being incorporated in environmental management. This research focused on a case study of the Ruamāhanga Whaitua Committe Implementation Programme process in the Wellington region. Semi-structured interviews were used to collect information on the opinions of members of the Ruamāhanga Whaitua Committee. The interviews were analysed using a critical theory approach. The research found that there was a clear discrepancy between the values and behaviours expressed by some non-Māori members of the Committee. The result of such a discrepancy was that Māori values were not sufficiently part of environmental decision making. Such a discrepancy was a result of the political structures of the Regional Council’s Whaitua Implementation Programme process. The majority of the decision-making power was found to be situated ‘higher’ up in the organisation, outside of the Committee. Overall this research found that there are important opportunities to make sure iwi values are not only included, but form the basis of decisions.</p>

Decision Making for Environmental Management

1998 ◽  
pp. 243-288
Author(s):  
N. B. Harmancioglu ◽  
O. Fistikoglu ◽  
S. D. Ozkul ◽  
M. N. Alpaslan
Keyword(s):  
Environmental Management ◽  
Decision Making

The post-normal sciences of precaution

2005 ◽  
Vol 52 (6) ◽  
pp. 11-17 ◽  
Author(s):  
J. Ravetz
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Corporate Control ◽  
Applied Science ◽  
Normal Science ◽  
High Quality ◽  
Puzzle Solving ◽  
Peer Community ◽  
Quality Decision

After centuries of optimism, science has become problematic and compromised. We can no longer assume that innovations are safe until proven dangerous. The ‘technocratic’ approach to science, with its reductionist methodology and its corporate control, is no longer appropriate. We need a ‘precautionary’ science that will be ‘post-normal’ in character. For this, we contrast ‘applied science,’ like the ‘puzzle-solving’ of Kuhn's ‘normal science’ and the ‘professional consultancy’ like the practice of the surgeon or engineer. Rather, we have a situation where ‘facts are uncertain, values in dispute, stakes high, and decisions urgent.’ For high-quality decision-making, we need an ‘extended peer community’ who will bring their ‘extended facts’ to the dialogue. There are a number of initiatives that advance the post-normal programme, including the endeavours of Poul Harremoës and the conference on Uncertainty and Precaution in Environmental Management.

Decision-making under great uncertainty: environmental management in an era of global change

2011 ◽  
Vol 26 (8) ◽  
pp. 398-404 ◽  
Author(s):  
Stephen Polasky ◽  
Stephen R. Carpenter ◽  
Carl Folke ◽  
Bonnie Keeler
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Global Change ◽  
Great Uncertainty
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