Green reporting : accountancy and the challenge of the nineties

著者

書誌事項

Green reporting : accountancy and the challenge of the nineties

edited by Dave Owen

Chapman & Hall, 1992

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Green reporting provides a fundamental challenge facing accountants in the 90s. This book is both an overview and a practical and down to earth handbook for accountants, chief executives and policy makers in industry, commerce and the public sector. It draws together the emerging issues in the environmental and social spheres and addresses them in the context of that major medium of communication, the company report. The book is divided into four parts: part one charts emerging issues in the environmental and social spheres and draws out their potential impact on the accountancy function. The second part elicits views on the future of Green reporting from the perspectives of industry and commerce, the trade union movement, the accounting profession and prominent pressure groups. The next section surveys current trends in Green reporting both in the United Kingdom and western Europe. A series of case studies highlights the activities of companies which have been particularly innovative in developing management information systems. The important developments, outside the corporate reporting function, such as the social audit and green investment movements, are also explained. Finally, the book analyzes the practical implications of introducing Green reporting systems.

目次

  • Part 1 The background to Green reporting: the implications of current trends in Green awareness for the accounting function - an introductory analysis. Part 2 The future of Green reporting: industry and commerce
  • the trade union movement
  • the accounting profession
  • Green pressure groups
  • the investor. Part 3 Green awareness - current trends: environmental disclosures in corporate annual reports in Western Europe
  • current trends in the reporting of Green issues in the annual reports of United Kingdom companies
  • environmental management in practice
  • the social audit movement
  • Green investment. Part 4 The further development of Green reporting: developing Green reporting systems - some practical implications.

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