• 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 ...

Environmental Considerations and Conventional Accounting Theories
Environmental considerations and conventional accounting theories
Introduction

Accounting and other financial constructs are tools available to modern management that aid in the decision-making process by bringing in a scientific approach to analyse and construct the contextual information surrounding these decisions. The rationality of any decision can be preserved and traced back to the facts that are extracted from verifiable information generated by these tools, by leveraging data and information that were recorded by following accepted principles of business conduct, including the corresponding financial implications. This includes information and reports generated by the accounting systems and use of the information by different methodologies from managerial accounting systems. Since it is normal to accept a monetary justification for pragmatic and forensic evaluation ...

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