• 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 Accounting: Part I
Environmental accounting: Part i
Introduction

This chapter and the next explore how firms can use environmental accounting to develop a repository of environmental aspects and keep track of how firms are faring in terms of managing the impacts, including objectively working through the actions being taken to improve. This chapter first explains how business activities generate environmental aspects and how these can be captured and/or converted into impacts by working through some examples, before explaining the environmental accounting process with the help of case studies. The gaps discovered and/or confirmed through these cases establish a contextual background for exploring the practical limitations of EMA methodologies. In addition, the studies reflect on the environmental practices of the studied units and the role of ...

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