CiNii 図書 - Accounting for the environment

`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.

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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Accounting for the environment

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