Summary
Contents
Subject index
The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning. It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for. Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.
Economics a Rational Argument to Ignore Environment
Economics a Rational Argument to Ignore Environment
Introduction
Industries and business firms are important constituents of human societies, continuously influencing and shaping the way human societies have been interacting with nature while fulfilling human needs. Societies might choose to accept the way organizations interact with nature in their bids to justify economic compulsions, which is an acceptable form of existence for economic organizations today, but we cannot annul the externalities that the firms produce, nor control how nature will counter the impacts of anthropogenic changes. In this process, waste and emissions are considered as ‘acceptable’ byproducts of economic interventions that add to societal responsibilities, now or in the future. Even if we believe this is an acceptable form of ...
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