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 6: Accounting and the Control of Energy Costs
Accounting and the Control of Energy Costs
The preceding chapters have tended to talk in very general terms about the environmental issues affecting businesses. In order to bring a little more concreteness to our discussions, this and the following chapter will very briefly consider two specific areas ...