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Six capitals : or, can accountants save the planet? : rethinking capitalism for the twenty-first century için kapak resmi
Başlık:
Six capitals : or, can accountants save the planet? : rethinking capitalism for the twenty-first century
Yazar:
Gleeson-White, Jane. author
ISBN:
9780393246674
Yazar Ek Girişi:
Fiziksel Tanımlama:
xxvii, 342 pages ; 22 cm
Genel Not:
"First published in Australia by Allen & Unwin Pty Ltd 2014 under the title SIX CAPITALS: The revolution capitalism has to have--or can accountants save the planet?"
İçerik:
Can accountants save the planet? -- Three waves of wealth creation and the rise of accounting -- Beyond GDP: the "new" wealth of nations- and the gray areas in green accounting -- Dealing with the corporation as monster and psychopath- and opening a window onto its character -- From South Africa to St. James's Palace: connecting financial and nonfinancial information -- The Holy Grail: integrated reporting and the six capitals -- Rewriting the code: a twenty-first century corporation and the rights of nature -- Epilogue: Corporations with conscience and a planet with being.
Özet:
"This is the story of a twenty-first-century revolution being led by the most unlikely of rebels: accountants. Only the second revolution in accounting since double-entry bookkeeping began, it is of seismic proportions, driven by the 2008 financial crash and our ongoing environmental crisis. The changes it will wreak are profound and far-reaching and not only will transform the way the world does business but also will alter the nature of capitalism. While the wealth of nations and corporations has been vital to the global economy, increasingly the world is coming to realize that such endless growth is limited by the earth's resources and comes at a huge price to the planet and to human well-being. It simply cannot be sustained. This revolution demands that we go beyond merely accounting for traditional financial and industrial capital and take account of the benefits and detriments to the natural world and society. It urges us to include four new categories of wealth: intellectual (such as intellectual property), human (skills, productivity, and health), social and relationship (shared norms and values), and natural (environment). Making them part of our financial statements and GDP figures may be the only way to address the many calamities we face. Just two years ago this revolution seemed idealistic and unlikely. Today it is quickly unfolding. In 2012, the sea-change year, two key initiatives took root: an international movement to transform how corporate accounting is calculated and the rise of incorporating the effects on the environment to the accounting of national and global economies. Six Capitals tells the story of this coming new age in capitalism, evaluating its promise and the disaster that lies ahead if it is not implemented."
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Yer Numarası
Durumu / Lokasyon / İade Tarihi
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Kitap EKOBKN0008169 330.122 GLE 2015
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