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Sustainability Accounting
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders, such as capital holders, creditors, and other authorities. Sustainability accounting represents the activities that have a direct impact on society, environment, and economic performance of an organisation. Sustainability accounting in managerial accounting contrasts with financial accounting in that managerial accounting is used for internal decision making and the creation of new policies that will have an effect on the organisation's performance at economic, ecological, and social (known as the triple bottom line or Triple-P's; People, Planet, Profit) level. Sustainability accounting is ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Accounting
Financial accounting is the field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. Financial accountancy is governed by both local and international accounting standards. Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements. On the other hand, International Financial Reporting Standards (IFRS) is a set of accounting standards stating how particular types of transactions and other events should be re ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Water Conservation
Water conservation includes all the policies, strategies and activities to sustainably manage the natural resource of fresh water, to protect the hydrosphere, and to meet the current and future human demand (thus avoiding water scarcity). Population, household size and growth and affluence all affect how much water is used. Factors such as climate change have increased pressures on natural water resources especially in manufacturing and agricultural irrigation. Many countries have already implemented policies aimed at water conservation, with much success. The key activities to conserve water are as follows: any beneficial reduction in water loss, use and waste of resources, avoiding any damage to water quality; and improving water management practices that reduce the use or enhance the beneficial use of water. Technology solutions exist for households, commercial and agricultural applications. Water conservation programs involved in social solutions are typically initiated at t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Transparency (social)
As an ethic that spans science, engineering, business, and the humanities, transparency is operating in such a way that it is easy for others to see what actions are performed. Transparency implies openness, communication, and accountability. Transparency is practiced in companies, organizations, administrations, and communities. For example, in a business relation, fees are clarified at the outset by a transparent agent, so there are no surprises later. This is opposed to keeping this information hidden which is "non-transparent". A practical example of transparency is also when a cashier makes changes after a point of sale; they offer a transaction record of the items purchased (e.g., a receipt) as well as counting out the customer's change. In information security, transparency means keeping the arcane, underlying mechanisms hidden so as not to obstruct intended function—an almost opposite sense. It principally refers to security mechanisms that are intentionally undetectable ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accountability
Accountability, in terms of ethics and governance, is equated with answerability, blameworthiness, liability, and the expectation of account-giving. As in an aspect of governance, it has been central to discussions related to problems in the public sector, nonprofit and private ( corporate) and individual contexts. In leadership roles, accountability is the acknowledgment and assumption of responsibility for actions, products, decisions, and policies including the administration, governance, and implementation within the scope of the role or employment position and encompassing the obligation to report, explain and be answerable for resulting consequences. In governance, accountability has expanded beyond the basic definition of "being called to account for one's actions". It is frequently described as an account giving relationship between individuals, e.g. "A is accountable to B when A is obliged to inform B about A's (past or future) actions and decisions, to justify them, a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Safety
Public security or public safety is the prevention of and protection from events that could endanger the safety and security of the public from significant danger, injury, or property damage. It is often conducted by a state government to ensure the protection of citizens, persons in their territory, organizations, and institutions against threats to their well-being, survival, and prosperity. The public safety issues that a municipality, county, regional, or federal jurisdiction may handle include crimes (ranging from misdemeanors to felonies), structure fires, conflagrations, medical emergencies, mass-casualty incidents, disasters, terrorism, and other concerns. Public safety organizations are organizations that conduct public safety. They generally consist of emergency services and first responders such as law enforcement, fire services, emergency medical services, security forces, and military forces. They are often operated by a government, though some private p ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Cultural Diversity
Cultural diversity is the quality of diverse or different cultures, as opposed to monoculture, the global monoculture, or a homogenization of cultures, akin to cultural evolution. The term "cultural diversity" can also refer to having different cultures respect each other's differences. It is often used to mention the variety of human societies or cultures in a specific region, or in the world as a whole. It refers to the inclusion of different cultural perspectives in an organization or society. History At the international level, the notion of cultural diversity has been defended by the United Nations Educational, Scientific and Cultural Organization since its founding in 1945 by various countries. The World Day for Cultural Diversity for Dialogue and Development was established in November 2001 by the United Nations General Assembly following UNESCO's Universal Declaration on Cultural Diversity. Its objective is to promote cultural diversity, dialogue and developme ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Policy
Public policy is an institutionalized proposal or a decided set of elements like laws, regulations, guidelines, and actions to solve or address relevant and real-world problems, guided by a conception and often implemented by programs. Public policy can be considered to be the sum of government direct and indirect activities and has been conceptualized in a variety of ways. They are created and/or enacted on behalf of the public typically by a government. Sometimes they are made by nonprofit organisations or are made in co-production with communities or citizens, which can include potential experts, scientists, engineers and stakeholders or scientific data, or sometimes use some of their results. They are typically made by policy-makers affiliated with (in democratic polities) currently elected politicians. Therefore, the "policy process is a complex political process in which there are many actors: elected politicians, political party leaders, pressure groups, civil servant ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fair Trade
Fair trade is an arrangement designed to help producers in developing countries achieve sustainable and equitable trade relationships. The fair trade movement combines the payment of higher prices to exporters with improved social and environmental standards. The movement focuses in particular on commodities, or products that are typically exported from developing countries to developed countries but is also used in domestic markets (e.g., Brazil, the United Kingdom and Bangladesh), most notably for handicrafts, coffee, cocoa, wine, sugar, fruit, flowers and gold. Fair trade labelling organizations commonly use a definition of ''fair trade'' developed by FINE, an informal association of four international fair trade networks: Fairtrade Labelling Organizations International, World Fair Trade Organization (WFTO), Network of European Worldshops and European Fair Trade Association (EFTA). Fair trade, by this definition, is a trading partnership based on dialogue, transparen ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Human Rights
Human rights are moral principles or normsJames Nickel, with assistance from Thomas Pogge, M.B.E. Smith, and Leif Wenar, 13 December 2013, Stanford Encyclopedia of PhilosophyHuman Rights Retrieved 14 August 2014 for certain standards of human behaviour and are regularly protected in municipal and international law. They are commonly understood as inalienable,The United Nations, Office of the High Commissioner of Human RightsWhat are human rights? Retrieved 14 August 2014 fundamental rights "to which a person is inherently entitled simply because she or he is a human being" and which are "inherent in all human beings",Burns H. Weston, 20 March 2014, Encyclopædia Britannicahuman rights Retrieved 14 August 2014. regardless of their age, ethnic origin, location, language, religion, ethnicity, or any other status. They are applicable everywhere and at every time in the sense of being universal, and they are egalitarian in the sense of being the same for everyone. They are reg ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Working Conditions
{{Short description, 1=Overview of and topical guide to working time and conditions This is a list of topics on working time and conditions. Legislation * See :Employment law Working time * See :Working time * Flextime Working conditions * Biosafety level * Casual Friday *Decent work *Dress code * Gainful employment * Happiness at work *Industrial noise *Industrial and organizational psychology * Managing up and managing down *Office humor *Occupational justice *Occupational safety and health *Occupational Safety and Health Administration *Protective clothing *Temporary work *Whistle blower * Work–life balance *Workplace politics Adverse conditions *Employment discrimination *Workplace bullying **Legal aspects of workplace bullying *Organizational retaliatory behavior *Workplace deviance *Hostile work environment *Work accident *Occupational apartheid *Occupational stress * Occupational injustice *Work–family conflict *Workplace incivility *Job lock *Unpaid work See also * ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Packaging And Labeling
Packaging is the science, art and technology of enclosing or protecting products for distribution, storage, sale, and use. Packaging also refers to the process of designing, evaluating, and producing packages. Packaging can be described as a coordinated system of preparing goods for transport, warehousing, logistics, sale, and end use. Packaging contains, protects, preserves, transports, informs, and sells. In many countries it is fully integrated into government, business, institutional, industrial, and personal use. Package labeling ( American English) or labelling (British English) is any written, electronic, or graphic communication on the package or on a separate but associated label. History of packaging Ancient era The first packages used the natural materials available at the time: baskets of reeds, wineskins (bota bags), wooden boxes, pottery vases, ceramic amphorae, wooden barrels, woven bags, etc. Processed materials were used to form packages as they wer ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Recycling
Recycling is the process of converting waste materials into new materials and objects. The recovery of energy from waste materials is often included in this concept. The recyclability of a material depends on its ability to reacquire the properties it had in its original state. It is an alternative to "conventional" waste disposal that can save material and help lower greenhouse gas emissions. It can also prevent the waste of potentially useful materials and reduce the consumption of fresh raw materials, reducing energy use, air pollution (from incineration) and water pollution (from landfilling). Recycling is a key component of modern waste reduction and is the third component of the " Reduce, Reuse, and Recycle" waste hierarchy. It promotes environmental sustainability by removing raw material input and redirecting waste output in the economic system. There are some ISO standards related to recycling, such as ISO 15270:2008 for plastics waste and ISO 14001:2015 for enviro ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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