Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic.
The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.
A solutions manual is available on request with the purchase of this book.
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
