En la actualidad, la conservación del ambiente es un tema de relevancia a nivel mundial, por la repercusión que tiene en las estrategias de desarrollo y de competitividad, así como en la propia dinámica de los países tendientes a buscar los añorados patrones de sostenibilidad. La contabilidad es un área que ha tenido un desarrollo vertiginoso en los últimos años, motivado por los profundos cambios y la dinámica de los entornos empresariales que han reconfigurado los patrones de comportamiento de este campo. Sin embargo, no ha perdido su esencia, manteniendo su carácter normativo bajo condiciones de relevancia, transparencia y fiabilidad de los hechos económicos. Día con día, en los círculos académicos, es más latente el interés por proporcionarle a esta área del conocimiento funciones para establecer patrones de acción y comportamiento para mejorar la situación ambiental de las empresas. Es por ello que ha surgido un área que por su importancia ha motivado a académicos, empresarios e investigadores, y que está destinada precisamente a cubrir expectativas de información teniendo como base la racionalidad de recursos: la contabilidad financiera ambiental. La presente obra está dedicada a abordar, desde una perspectiva teórica, algunas experiencias que se han obtenido, tanto en México como en Cuba, con el consenso de que sin duda el camino hacia la normatividad contable ambiental es aún incipiente.

This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

This Dictionary consists of some 100,000 terms in both Spanish and English, drawn from the whole range of business, finance and banking terminology. Over 45 subject areas are covered, compiled by a team of international terminologists

Environmental management is a global phenomenon, embracing all businesses in all countries, whether or not there already exists an organised response to managing environmental impacts. Today, there are gross inequalities between the world's richest and poorest nations in terms of income distribution, consumption patterns, access to resources and environmental impact. Yet both the developed north and the developing south are committed, at least in words, to achieving sustainable development. Public awareness of environmental issues in the North has been rising in recent years and further degradation is now largely minimized through more stringent regulatory regimes, voluntary agreements and growing consumer and stakeholder pressure on corporations. Still, the north is continuing to lead an environmentally unsustainable lifestyle as environmental improvements are nullified by overall increases in consumption levels. In the south, a billion people still do not have access to the most basic needs. Poor countries need to accelerate their consumption growth if they are to ensure that the lives of their people are enriched. However, with rapid economic growth and corresponding increases in consumption now under way, their environmental impact is soon to become substantially greater. In a world that strives towards stemming global crises such as climate change, the path already taken by the rich and high-growth economies over the past century cannot be repeated by the south if the desired objective is to create a future that is truly sustainable. Growing Pains examines environmental management in the south from a number of perspectives. It is designed to stimulate the discussion about the role that corporations and national and international organizations play in sustainable development. It does not offer panaceas, as each country has its own problems and opportunities; and, after almost 50 years of failed panacea-oriented economic development policy transfer from the north to the south, it is time to abandon hope for universal solutions and instead look to individual approaches that work. The book is divided into five themes: globalization; the role of business; a focus on national strategies; trade and the environment; and the organizational and structural challenges of sustainable development. With contributions from an outstanding collection of authors in both the developed and developing worlds including UNIDO; the Thailand Environment Institute, Arthur D. Little, Inc., Shell Peru; IUCN, the Russian Academy of Sciences and IIED, this important and unique new book presents a body of work that will provide essential reading for businesses working in developing countries, environmental and developmental NGOs and researchers engaged in the debate and sharing of best practice in this increasingly critical subject area.

The links between a firm's competitiveness and the natural environment have been studied since the mid 90's. This volume explores, both theoretically and empirically, the relationships between environmental product innovation, green image and firm performance.

La sostenibilidad, cualidad de lo sostenible, hace referencia a un proceso que puede alargarse en el tiempo. Cuando este proceso lo referimos a cuestiones socio-ecológicas, comprobamos cómo, desde hace ya largo tiempo, no son pocas las voces acreditadas que han puesto sobre aviso del progresivo deterioro ecológico y sus consecuencias perjudiciales para la vida humana. Nuestra obra parte de estas negatividades para repensar la idea de sostenibilidad en sus justos términos, y así dar cabida a una variedad de aportaciones que ayuden a restituimos dentro de los límites ecosistémicos.