Accounting for the environment / Rob Gray and Jan Bebbington ; editorial adviser, Martin Houldin.

PART A: INTRODUCTION TO THE ISSUES

1 BUSINESS AND THE ENVIRONMENT: THE CHALLENGE FOR ACCOUNTING AND FINANCE
1.1 Introduction
1.2 Accountants, Accounting and the Environment
1.3 Accountants and Environmental Attitudes
1.4 Conclusions and Developing the Accountant's Role Further Reading

2 BUSINESS AND THE ENVIRONMENT: AGENDA, ATTITUDES AND ACTIONS
2.1 Introduction
2.2 The Evolving Agenda
2.3 The Public, Media and Politicians
2.4 Business Attitude and Business Response
2.5 Business Response: Cost or Benefit?, etc.

PART B: MANAGEMENT INFORMATION AND ACCOUNTING

OVERVIEW
3 GREENING THE ORGANIZATION: GETTING STARTED
3.1 Introduction
3.2 The Forces of Change
3.3 External Influences for Environmental Change
3.4 Internal Influences for Environmental Change: the Employees
3.5 Senior Management: The "Tone from the Top", etc.

4 ENVIRONMENTAL POLICY: ADOPTION, ESTABLISHMENT AND IMPLEMENTATION
4.1 Introduction
4.2 The Company's Own Environment Policy
4.3 The Environmental Charters
4.4 The CERES Principles
4.5 ICC Business Charter for Sustainable Development, etc

5 ENVIRONMENTAL AUDIT AND MANAGEMENT SYSTEMS: ASSESSMENT, REVIEW AND ATTESTATION
5.1 Introduction
5.2 Overview of Environmental Audit
5.3 The Environmental Impact Assessment (EIA)
5.4 The Environmental Survey
5.5 Developing the Environmental Audit

6 ACCOUNTING AND THE CONTROL OF ENERGY COSTS
6.1 Introduction
6.2 Energy: Some of the Wider Issues
6.3 Energy: Some of the Business Issues
6.4 Controlling Energy
6.5 Accounting for Energy

7 ACCOUNTING AND CONTROLLING FOR THE COSTS OF WASTE, PACKAGING AND RECYCLING
7.1 Introduction
7.2 Some Aspects of the Wider Problem
7.3 Corporate Waste Management
7.4 Accounting for Waste
7.5 Packaging, etc.

8 INVESTMENT, BUDGETING AND APPRAISAL: ENVIRONMENT AT THE HEART OF THE ACCOUNTING AND FINANCIAL SYSTEMS
8.1 Introduction
8.2 Investment Spending
8.3 Investment Appraisal
8.4 Performance Appraisal
8.5 R&D and Design

9 LIFE CYCLE ASSESSMENT AND THE MASS BALANCE
9.1 Introduction
9.2 The Mass Balance
9.3 Life Cycle Assessment
9.4 Considering the life Cycle
9.5 The Methodology of LCA

10 THE GREENING OF FINANCE BANK LENDING, INSURANCE AND ETHICAL/ENVIRONMENTAL INVESTMENT
10.1 Introduction
10.2 Bank Lending and Environmental Liability
10.3 Risk and Insurance
10.4 The Environmental Influence of Financial Institutions
10.5 Do Shareholders Care about Ethics and the Environment?

11 EXTERNAL REPORTING AND AUDITING 1: REPORTING WITHIN THE FINANCIAL STATEMENTS
11.1 Introduction
11.2 Why financial Accounting?
11.3 How is Financial Accounting Affected?
11.4 Us Superfund
11.5 The Response of Accounting Regulator

12 external Reporting and Auditing 11: Environmental Reporting Outside the Financial Statements
12.1 Introduction
12.2 Why Report on the Environment Voluntarily?
12.3 The Pressures to Disclose
12.4 Corporate Environmental Reporting Practice
12.5 Norsk Hydro {UK} Environmental Report

13 SOCIAL ACCOUNTING AND REPORTING AND THE EXTERNAL 'SOCIAL AUDITS'
13.1 Introduction
13.2 A Brief Introduction to Social Accounting
13.3 The Resurgence in Social Reporting Practice
13.4 Introduction to the External Social Audits
13.5 A Brief Background and History of the Social Audit, etc.

PART D: FUTURE DIRECTIONS
OVERVIEW
14 ACCOUNTING AND REPORTING FOR A FUTURE: SUSTAINABILITY, ACCOUNTABILITY AND TRANSPARENCY
14.1 Introduction
14.2 What is Sustainability?
14.3 Trying to Identify Sustainability
14.4 Caveats, Cautions and Environmental Management
14.5 Operationalizing Sustainability, etc.

15 A CHANGE OF PARADIGM
15.1 Introduction
15.2 Can Business Really be part of the Solution?
15.3 Environmental {and Social} Accounting?
15.4 Conclusions

Includes bibliographical Index: p. 353-359