Abstract
References
- Burritt, R.L., T. Hahn ve S. Schaltegger. 2002. “Towards a Comprehensive Framework for Environmental Management Accounting – Links Between Business Actors and Environmental Management Accounting Tools”, Australian Accounting Review, 12 (27), 39-50.
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- Gönen, S. Ve Z. Güven. 2014. “Çevresel Maliyetlerin Muhasebeleştirilmesine Yönelik Bir Seramik Fabrikasında Uygulama”, Muhasebe ve Finansman Dergisi, 63, 39-58.
- Hoekstra, A.Y. ve P.Q. Hung. 2002. Virtual Water Trade: A Quantification of Virtual Water Flows Between Nations in Relation to International Crop Trade, September, Research Report Series No:11.
- Kırlıoğlu, H. ve A.V. Can. 2006. “Çevresel Muhasebede Kavramsal Tartışmaların Gelişimi ve Analizi”, Muhasebe ve Finansman Dergisi, 32, 1-12.
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- Özbirecikli, M. Ve Z. Melek. 2002. “Çevre Muhasebesi ve Çevresel Maliyetlerin Maliyet Muhasebesi Sistemine Etkileri ve Bir Araştırma”, Muhasebe ve Finansman Dergisi, 14, 82-91.
- UNICEF ve World Health Organization. 2015. Progress on Sanitation and Drinking Water, WHO Press, United States of America.
- World Business Council for Sustainable Development (WBCSD) ve Sustainability and Interntional Union for Conservation of Nature (SIUCN). 2012. Water for Business, Initiative Guiding Sustainable Water Management in the Private Sector, Version 3, Geneva.
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Abstract
Nowadays, water considered as a strategic natural resource, has become a topic influencing the sustainability of organizations directly. In this context, the measurement and impact of water use constitutes one of the topics of sustainability reports. In this study, water accounting and how water use should be reported within the framework of the GRI Sustainability Reporting Standards are conceptually discussed. It is tried to determine a road map which is expected to benefit especially for the practitioners by examining the relationship between the concept of water footprint as a basis for water measurement and reporting, blue, green and gray water footprint concepts in the sub-headings of this concept and GRI303 Water Standard.
References
- Burritt, R.L., T. Hahn ve S. Schaltegger. 2002. “Towards a Comprehensive Framework for Environmental Management Accounting – Links Between Business Actors and Environmental Management Accounting Tools”, Australian Accounting Review, 12 (27), 39-50.
- Christ, K.L. ve R.L. Burritt. 2017. “Water Management Accounting: A Framework for Corporate Practice”, Journal of Cleaner Production, 152, 379-386.
- Envitonment Agency. www.gov.uk/government/publications/water-situation-local-area-reports (Erişim Tarihi: 25 Nisan 2017).
- Ertuna, Ö. 2012. “Muhasebe İçin Yeni Ufuklar: Sosyal Muhasebe”, Muhasebe ve Finans Tarihi Araştırmaları Dergisi (MUFİTAD), 3, 5-18.
- Fogel, D.S. ve J.E. Palmer. 2014. “Water as a Corporate Resource”, Journal of Global Responsibility, 5(1), 104-125.
- Gerbens-Leenes, P.W. ve A.Y. Hoekstra. 2008. Business Water Footprint Accounting: A Tool to Assess How Production of Goods and Services Impacts on Freshwater Resources Worldwide, March, Research Report Series No: 27.
- Gönen, S. Ve Z. Güven. 2014. “Çevresel Maliyetlerin Muhasebeleştirilmesine Yönelik Bir Seramik Fabrikasında Uygulama”, Muhasebe ve Finansman Dergisi, 63, 39-58.
- Hoekstra, A.Y. ve P.Q. Hung. 2002. Virtual Water Trade: A Quantification of Virtual Water Flows Between Nations in Relation to International Crop Trade, September, Research Report Series No:11.
- Kırlıoğlu, H. ve A.V. Can. 2006. “Çevresel Muhasebede Kavramsal Tartışmaların Gelişimi ve Analizi”, Muhasebe ve Finansman Dergisi, 32, 1-12.
- Lazol, İ., E. Muğal ve Y.Yücel. 2008. “Sürdürülebilir Bir Çevre İçin Çevre Muhasebesi ve KOBİ’lere Yönelik Bir Araştırma”, Muhasebe ve Finansman Dergisi, 38, 56-69.
- Morrison, J. ve P. Schulte. 2010. Corporate Water Accounting: An Analysis of Methods and Tools for Measuring Water Use and Its Impacts, UNEP, Pacific Institute.
- Özbirecikli, M. Ve Z. Melek. 2002. “Çevre Muhasebesi ve Çevresel Maliyetlerin Maliyet Muhasebesi Sistemine Etkileri ve Bir Araştırma”, Muhasebe ve Finansman Dergisi, 14, 82-91.
- UNICEF ve World Health Organization. 2015. Progress on Sanitation and Drinking Water, WHO Press, United States of America.
- World Business Council for Sustainable Development (WBCSD) ve Sustainability and Interntional Union for Conservation of Nature (SIUCN). 2012. Water for Business, Initiative Guiding Sustainable Water Management in the Private Sector, Version 3, Geneva.
- World Economic Forum. 2017. The Global Risks Report 2017. 12th Edition. Geneva.
Details
| Subjects | Business Administration |
|---|---|
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | December 21, 2017 |
| Submission Date | November 7, 2017 |
| Published in Issue | Year 2017 Volume: 19 Issue: 4 |
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