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 responsible for. Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.
Sustainability and Accounting Sciences: Two Independent Paradigms
Sustainability and Accounting Sciences: Two Independent Paradigms
Trade and commerce have been integral to the evolution of human society and offer a remarkable tale of exploration and innovation, contributing to the complex narrative of societal development, as they themselves evolved into today's human institutions. Trade and commerce have not only connected societies and markets, they have connected different geographies through the flow of goods and services in the past and hopefully will continue to do so in the future as well. Probably that is why they have existed since the dawn of human civilization, connecting people across races and regions, bringing humanity together for better (migration and exploration) and for worse (slave trade and colonization). Trade linguistically relates ...
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