• 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 ...

Methodological Developments in Environmental Management Accounting
Methodological developments in environmental management accounting
Introduction

Environmental management accounting (EMA) is collective insights of scholars and practitioners, contributed to evolve management accounting to embrace environmental thinking. In this process, tools and techniques have been developed and improvised in theory and experimented through real-life case studies that were designed to gather information on materials and resources waste and diverted costs. This chapter covers how research and scholarship have been instrumental in developing new methodologies for capturing and developing information on environmental aspects of business activities. Additionally, in this chapter, we review how the cost of various aspects can be derived and be made a part of the information system. In this process, the divergence in valuation methods and the risks ...

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