• 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 II
Environmental accounting: Part ii
Introduction

The experiment from the previous chapter is being continued here to explore further and reflect on how environmental accounting of aspects can be an effective way to manage these aspects and to improve the accountability of firms, especially if a firm is caring for the environmental impacts it is producing. This chapter explores these ideas through another case study before synthesizing the learning of these two chapters to conclude why and how environment accounting could help firms deal with aspects and impacts in quantitative terms, even with the additional overhead of accounting for it. Accounting automation can, however, effectively handle the book-keeping process and more of it has been discussed in the next chapter. Learning from these ...

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