Transcription of Environmental Sustainability: Tools and Techniques
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MA NAGEMENT ACCOUNT ING GUI DELIN E (M AG )ByHelenneDoody,BSc (Hons ), ACAEnv iron men talSus tai nab ility :Tool s and Te chn iquesPubl ish edbyTheSociety of ManagementAccountantsofCanada,theAmeric an InstituteofCer tif iedPublicAccountantsandTheCharteredIn st it uteofMan ce to ReadersThemateria l con ta in ed in th e Management Accou nt in g Guide lin e(MAG )EnvironmentalSustainability:ToolsandTec hniquesis designedto pr ovid e illu strati vein fo rmat ionwi th respec t tothesubjectmatter cov ere d. It does not es tabl ish sta ndards orpr eferredpr ac ti ce s. Th is mate ria l hasnotbeenconsi de re d oracteduponbyan y seni or or te chn ic al commit tee s or thebo ar dof di rector s of eith er th e AIC PA, CI MAor CMAC anada anddo esnotrepresentan off ic ia l op in io n or position of ei th er theAI CPA,CIMA or CMA Can ada.
environment than required, particularly in times of economic difficulty. Enlightened organizations, though, are moving from purely complying with legal requirements to realizing that a focus on environmental sustainability provides a competitive advantage. For these organizations, environmental sustainability is (a) an essential
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