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Accounting for the Environment
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Accounting for the Environment

Second Edition

March 2002 | 360 pages | SAGE Publications Ltd
`This book is a good comprehensive text and comes highly recommended to anyone currently involved in, looking to get involved in, or just interested in environmental management, environmental accounting and reporting' - Pacific Accounting Review

This is the long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today.

This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students, a firm base from which the advanced student or researcher can explore research and more complex issues, and a useful guide for practitioners seeking to understand and implement environmental practice.


 
PART ONE: INTRODUCTION TO THE ISSUES
 
Business and the Environment
The Challenge for Accounting and Finance

 
 
Business and the Environment
Agenda, Attitudes and Actions

 
 
PART TWO: MANAGEMENT INFORMATION AND ACCOUNTING
 
Greening the Organization
Getting Started

 
 
Environmental Policy
Adoption, Establishment and Implementation

 
 
Environmental Audit and Management Systems
Assessment Review, and Attestation

 
 
Accounting and the Control of Energy Costs
 
Accounting and Controlling for the Costs of Waste, Packaging and Recycling
 
Investment, Budgeting and Appraisal
Environment at the Heart of the Accounting and Financial Systems

 
 
Life Cycle Assessment and the Mass Balance
 
PART THREE: EXTERNAL RELATIONS
 
The Greening of Finance
Bank Lending, Insurance and Ethical/Environmental Investment

 
 
External Reporting and Auditing I
Reporting Within the Financial Statements

 
 
External Reporting and Auditing II
Environmental Reporting Outside the Financial Statements

 
 
Social Accounting and Reporting and the External `Social Audits'
 
PART FOUR: FUTURE DIRECTIONS
 
Accounting and Reporting for a Future
Sustainability, Accountability and Transparency

 
 
A Change of Paradigm?

Students thought that this book was easy to follow and understand

Dr Scott Foster
Department of HRM, Liverpool John Moores University
November 10, 2013

Great additional resource for option topic area studied by a number of students within financial reporting

Mrs Lisa Wakefield
Accounting and Finance, De Montfort University
January 30, 2013

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ISBN: 9780761971375
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ISBN: 9780761971368
$197.00

This title is also available on SAGE Knowledge, the ultimate social sciences online library. If your library doesn’t have access, ask your librarian to start a trial.