Accounting for the Environment

The Second Edition of this benchmark publication, places an increased emphasis on the emerging literature in the field and integrates the major advancements in both research and practice. It is an excellent stand-alone text for students or researchers exploring complex issues, and a useful guide for practitioners.

PART ONE: INTRODUCTION TO THE ISSUESBusiness and the Environment The Challenge for Accounting and FinanceBusiness and the Environment Agenda, Attitudes and ActionsPART TWO: MANAGEMENT INFORMATION AND ACCOUNTINGGreening the Organization Getting StartedEnvironmental Policy Adoption, Establishment and ImplementationEnvironmental Audit and Management Systems Assessment Review, and AttestationAccounting and the Control of Energy CostsAccounting and Controlling for the Costs of Waste, Packaging and RecyclingInvestment, Budgeting and Appraisal Environment at the Heart of the Accounting and Financial SystemsLife Cycle Assessment and the Mass BalancePART THREE: EXTERNAL RELATIONSThe Greening of Finance Bank Lending, Insurance and Ethical/Environmental InvestmentExternal Reporting and Auditing I Reporting Within the Financial StatementsExternal Reporting and Auditing II Environmental Reporting Outside the Financial StatementsSocial Accounting and Reporting and the External `Social Audits¿PART FOUR: FUTURE DIRECTIONSAccounting and Reporting for a Future Sustainability, Accountability and TransparencyA Change of Paradigm?