Accounting for the environment /
Rob Gray and Jan Bebbington ; editorial adviser, Martin Houldin.
- 2nd ed.
- London ; Thousand Oaks, Calif. : Sage Publications, 2001.
- xix, 359 p. : ill. ; 24 cm.
Table of contents Preface xi- xvi
Part A: Introduction to the Issues 1 1. Business and the Environment: the challenge for Accounting and finance 11-27 2. Business and the Environment: Agenda, Attitudes and Actions 28-42
Part B: management Information and Accounting 43 3. Greening the Organization: Getting Started 48-64 4. Environmental Policy: Adoption, Establishment and Implementation 66-84 5. Environmental Audit and management systems: Assessment, Review and Attestation 87-121 6. Accounting and the control of Energy costs 122- 138 7. Accounting and controlling for the costs of waste, packing and Recycling 139-159 8. Investment, Budgeting and Appraisal: Environment at the Heart of the Accounting and financial systems 160- 179 9. Life Cycle assessment and the Mass Balance 180-194
Part C: External Relations 197 10. The Greening of finance: Bank Lending, Insurance and Ethical/Environmental Investment 201-218 11. External Exporting and Auditing I: Reporting within the finance statements 220-238 12. External Reporting and Auditing II: Environmental Reporting Outside the financial statements 240-270 13. Social Accounting and Reporting and the External ‘Social Audits’ 273-291
Part D: Future directions 293 14. Accounting and Reporting for future: Sustainability, Accountability and Transparency 294-318 15. A Change of Paradigm? 319 -324 Appendix 326 Bibliography 332 Index 353 Includes bibliographical references (p. [332]-352) and index.