• 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 ...

Contemporary Developments in Green(ing) Accounting
Contemporary developments in green(ing) accounting
Introduction

Environmentally conscious accounting has been a subject of intense debate in the last two decades, enriched by the contributions of scholars and practitioners from around the world. However, being an emerging field of scholarship, it still has to address concerns like multitudes of definitions, overlapping ideas and lack of a taxonomy. Environmental (or green) accounting is the nomenclature used to reflect the advances in the system of national accounts (SNA) at national/regional level as well, to be able to integrate environmental considerations of the region into its macroeconomic data pool. Within the parlance of the SNA, green accounting is expected to reflect spatio-temporal insights on growth strategies pursued by the region and their impacts on ...

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