The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today. This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students, a firm base from which the advanc
Chapter 12: External Reporting and Auditing II: Environmental Reporting Outside the Financial Statements
External Reporting and Auditing II: Environmental Reporting Outside the Financial Statements
Environmental reporting is now a major feature of business activity. Throughout the decade of the 1990s it grew from almost nothing to become one ...