Accounting for the Environment: Second Edition / Edition 2

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Overview

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 advanc

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Editorial Reviews

From The Critics
Laying out best accounting practices in environmental management and reporting, the text serves as a broad introduction for students of accounting, finance, business, management, and environmental management as well as for practitioners new to the issues. The substantially rewritten second edition makes more use of significant emerging research in the field and takes note of the difficulties of developing an environmental agenda in business. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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Product Details

  • ISBN-13: 9780761971368
  • Publisher: SAGE Publications
  • Publication date: 3/28/2002
  • Edition description: Second Edition
  • Edition number: 2
  • Pages: 382
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.88 (d)

Meet the Author

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 theapplicationof academic research in sustainable development to practice in industry, non-profit and political organisations.

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Table of Contents

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?

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