• 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 Management Systems and Greening Firms
Environmental management systems and greening firms
Introduction

For firms to be environmentally savvy and to evolve sustainability-oriented business models, some form of institutionalized EMS and green information system is needed. Moreover, to become a progressive member of the community, firms from different industries have been adopting frameworks promoted by international agencies such as the International Organization for Standardization (ISO). This chapter will not detail the different forms of EMS available today in the certification market, although a review of these is essential and has been dealt with in the relevant texts; however, I seek to underline the need for EMS and for firms to adopt them as a part of their corporate character to articulate relevant information needs. The demand ...

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