000			02865cam a2200349 a 4500
999			_c9506 _d9506
001			12536251
003			OSt
005			20220127104419.0
008			23cm
010			_a
020			_a076197136X
020			_a9780761971375
020			_a0761971378 (pbk.)
040			_aBUL _cBUL _dBUL
082			_223 _a657
100	1		_aGray, Rob.
245	1	0	_aAccounting for the environment / _cRob Gray and Jan Bebbington ; editorial adviser, Martin Houldin.
250			_a2nd ed.
260			_aLondon ; _aThousand Oaks, Calif. : _bSage Publications, _c2001.
300			_axix, 359 p. : _bill. ; _c24 cm.
500			_aTable 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.
650		0	_aCorporations _xAccounting _vCase studies.
650		0	_aIndustries _xEnvironmental aspects _xAccounting _vCase studies.
650		0	_aEnvironmental protection _xEconomic aspects _xAccounting _vCase studies.
650		0	_aEnvironmental policy _vCase studies.
700	1		_aBebbington, Jan.
856	4	2	_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy0657/2001276337-d.html
856	4	1	_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy0657/2001276337-t.html
906			_a7 _bcbc _corigcop _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBOOK-CA _e2nd Ed. _h657 _iGRA _kGRA _mGRA