This work has been written in order to provide an up-to-date textbook in the rapidly developing field of environmental accounting. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organizational managers.
This work has been written in order to provide an up-to-date textbook in the rapidly developing field of environmental accounting. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organizational managers.
Foreword John Elkington, Chair, SustainAbility Ltd Foreword Susan McLaughlin, US Environmental Protection Agency Foreword Patrick Ponting FCPA, National President, Australian Society of CPAs Foreword Dr Claude Martin, Director General, WWF International Foreword Stig Enevoldsen, Chairman, International Accounting Standards Committee 1. Purpose and structure Part 1: Introduction and framework 2. The emergence of environmental accounting 3. The purpose of managing environmental information 4. The environmental accounting framework Part 2: Environmental issues in conventional accounting 5. Overview, criticism and advantages of conventional accounting 6. Environmental management accounting 7. Environmental issues in financial accounting and reporting 8. Environmental shareholder value and environmental issues in other accounting systems Part 3: Ecological accounting 9. Overview and emergence 10. The efficiency of approaches to environmental information management 11. Internal ecological accounting 12. External ecological accounting and reporting of environmental impacts Part 4: Integration 13. Integration with eco-efficiency indicators 14. Integrating eco-efficiency-oriented information management into the corporate environmental management system 15. Summary
Foreword John Elkington, Chair, SustainAbility Ltd Foreword Susan McLaughlin, US Environmental Protection Agency Foreword Patrick Ponting FCPA, National President, Australian Society of CPAs Foreword Dr Claude Martin, Director General, WWF International Foreword Stig Enevoldsen, Chairman, International Accounting Standards Committee 1. Purpose and structure Part 1: Introduction and framework 2. The emergence of environmental accounting 3. The purpose of managing environmental information 4. The environmental accounting framework Part 2: Environmental issues in conventional accounting 5. Overview, criticism and advantages of conventional accounting 6. Environmental management accounting 7. Environmental issues in financial accounting and reporting 8. Environmental shareholder value and environmental issues in other accounting systems Part 3: Ecological accounting 9. Overview and emergence 10. The efficiency of approaches to environmental information management 11. Internal ecological accounting 12. External ecological accounting and reporting of environmental impacts Part 4: Integration 13. Integration with eco-efficiency indicators 14. Integrating eco-efficiency-oriented information management into the corporate environmental management system 15. Summary
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