ACBE100 Lecture Notes - Lecture 3: Environmental Accounting, Emissions Trading, Social Accounting

• School: Macquarie University
• Department: Academic Communication in Business and Economics
• Course: ACBE100
• Professor: Dr Dana Skopal

Document Summary

Sustainable development is development that meets the needs of the present without compromising the ability of future generation"s needs. Csr report- voluntary, included economics, social and environmental. Embedding sound ethical values throughout all levels of an organisation. Ability to benchmark performance both within and across industries. Attract and retain competent staff showing values and long term existence. Give a better reputation to the general public. Remain silent on social and environmental issues (pollution) How is success calculated (profit or social responsibility) We try to explore the unmarked and unreported voices in social and environmental issues, and their attribution consequences. Carbon tax, paid based on amount of emission of ghgs. Australia water accounting standards- provide guidance to assist in preparing, presenting, and assuring general water accounting reports.