• 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 and Managerial Implications II: Other Advances
Environmental accounting and managerial implications ii: Other advances
Introduction

In this chapter, we continue the discussion on how environmental accounting would improve information needs of management and help firms in their tryst to improve environmental performance. To this end, first we experiment with an extension which is proposed as aggregation of aspects at micro-level (firms) and to generate meso-level (industry) indicators that can help policy makers to review the impacts of economic development at regional levels, followed by reviewing latest developments within framing integrated reporting. Last part of this discussion is to explore practical aspects of developing a green information flow where integrated view on environmental aspects could be automated as a part of green Information System that ...

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