True Cost Accounting

Assessing Environmental and Social Damages of Production

AvAmelie Michalke,Jennifer Kunz

Inbunden, Engelska, 2025

Del i serien Routledge Focus on Environment and Sustainability

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Beskrivning

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 assess actual (human or natural) resource consumption and implement this assessment into companies’ internal controlling. To achieve this goal, the volume locates this approach in existing economic theory and shows its historical roots and progressions. The authors then present different methodological approaches within TCA and highlight how practitioners might implement these approaches in their business. To illustrate the importance of TCA, a number of practical examples that are already present in the market are also featured.This volume will be of great interest to students and scholars of environmental economics. Further, practitioners in (sustainable) supply chain management, as well as ecological and social accounting and controlling, can use it for inspiration and guidance. Additionally, this book and the inherent ideas will give policymakers in economic and social politics recommendations for action.

Produktinformation

Utgivningsdatum:2025-05-06
Mått:138 x 216 x 14 mm
Vikt:400 g
Format:Inbunden
Språk:Engelska
Serie:Routledge Focus on Environment and Sustainability
Antal sidor:120
Förlag:Taylor & Francis Ltd
ISBN:9781032384665

Utforska kategorier

Entreprenörskap inom Ekonomi och Ledarskap
Projektledning inom Ekonomi och Ledarskap
Miljöekonomi inom Ekonomi och Ledarskap

Mer om författaren

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 TCA.Jennifer Kunz is a full professor and head of the Chair of Management Accounting and Management Control at the University of Augsburg, Germany.Tobias Gaugler is research professor at the Nuremberg Institute of Technology, Germany, and head of the Competence Center for Sustainable Food and Resource Management.

Innehållsförteckning

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