True cost accounting : assessing environmental and social damages of production

This book explores the historical and theoretical classification of True Cost Accounting (TCA) and its business-oriented ways of implementation.Tobias Gaugler, Jennifer Kunz, and Amelie Michalke provide compact and comprehensible insights into TCA, which is one approach used to comprehensively asses...

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Bibliographic Details
Main Authors Michalke, Amelie (Author), Kunz, Jennifer (Author), Gaugler, Tobias (Author)
Format Electronic eBook
LanguageEnglish
Published Abingdon, Oxon ; New York, NY : Routledge, Taylor & Francis Group, 2025.
EditionFirst edition.
SeriesRoutledge focus on environment and sustainability.
Subjects
Accounting.
Environmental policy.
Environmental Cost Accounting;Social Cost Accounting;Sustainable Supply Chain Management;Value Chain;Sustainable Consumption;Sustainable Production;Social Equity;Environmental Justice
elektronické knihy
electronic books
Online AccessFull text
ISBN9781003345190
1003345190
9781040385746
1040385745
9781040385715
1040385710
9781032384665
Physical Description1 online resource : illustrations.

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Table of Contents:
  • Part I: Overview1. Bridging the Gap between Ecology, Society and EconomyDr. Amelie MichalkeKey Takeaways1.1 Sustainability in the Anthropocene1.2 An approach to bridge the gap: True Cost AccountingReview questionsReferencesPart II: Theoretical background and development2. Development of True Cost AccountingProf. Dr. Tobias GauglerKey Takeaways2.1 Theory-based classification and economic foundations2.2 External effects and their implications at company level2.3 Scientific background of True Cost Accounting2.3.1 The Impact-Weighted Accounts Framework2.3.2 Economics of Ecosystems & Biodiversity (TEEB) and the Capitals Coalition2.3.3 Sustainable Performance Accounting2.3.4 Auditing and Accounting firms view on True Cost AccountingReferences3. Status Quo of True Cost AccountingDr. Amelie MichalkeKey Takeaways3.1 Accounting true costs: a method to monetize environmental and social impact3.2 Qualification of relevant indicators3.3 Quantification of environmental and social impact3.4 Monetization and Internalization3.5 CommunicationReferencesPart III: True Cost Accounting in Business Practice4. True Cost Accounting as Part of AccountingProf. Dr. Jennifer KunzKey Takeaways4.1 TCA as enrichment of "classical" accounting4.2 Current trends in accounting4.3 TCA as part of a sustainable management and early detection system4.4 Practical ways to stepwise implement TCAReview questionsReferences5. True Cost Accounting in Practice: Case StudiesProf. Dr. Tobias GauglerKey Takeaways5.1 Atmosfair: Fostering Climate-Conscious Travel through TCA5.2 ClimatePartner: Enabling Corporate Climate Neutrality through TCA5.3 EU Organic Label5.4 Bioland5.5 We Care - The Seal for Sustainable Corporate and Supply Chain Management5.6 "Du bist hier der Chef": Empowering Consumers through True Cost Accounting5.7 EOSTA: Transparency for fruits and vegetables5.8 PENNY: True costs in German food retailersReferencesPart IV: Conclusion6. Implications of TCA for Different StakeholdersProf. Dr. Jennifer KunzKey Takeaways6.1 Role of key stakeholders6.2 Key aspects related to TCAReview questionsReferences

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