`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.
Inhaltsverzeichnis
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?
Über den Autor
Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.
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