Accounting for the Environment: Green Accounting

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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: 9781558760752
  • Publisher: Wiener, Markus Publishers, Incorporated
  • Publication date: 6/1/1993
  • Pages: 368

Table of Contents

Preface and Personal Acknowledgements
How to Use this Book
About CSEAR, the ACCA and KPMG
Acronyms and Abbreviations Used in the Text
1 Business and the Environment: The Challenge for Accounting and Finance 9
2 Business and the Environment: Agenda, Attitudes and Actions 24
3 Greening the Organization: Getting Started 43
4 Environmental Policy: Adoption, Establishment and Implementation 58
5 Environmental Audit: Assessment, Review, Management and Attestation 79
6 Accounting and the Control of Energy Costs 110
7 Accounting and Controlling for the Costs of Waste, Packaging and Recycling 126
8 Investment, Budgeting and Appraisal: Environment at the Heart of the Accounting and Financial Systems 148
9 Life Cycle Analysis and Assessment 165
10 The Greening of Finance: Bank Lending, Insurance and Ethical/Environmental Investment 183
11 External Reporting and Auditing I: Reporting Within a Financial Framework 204
12 External Reporting and Auditing II: Non-Financial Reporting 232
13 The External 'Social Audits' 262
14 Accounting and Reporting for a Future: Sustainability, Accountability and Transparency 280
15 A Change of Paradigm? 301
App. A: Further reading and information sources 308
App. B: Selected contact addresses 310
App. C: Research process and method 313
App. D: References and bibliography 317
Index 344
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