Details

Subject(s)

• Social accounting [Browse]
• Sustainable development reporting [Browse]
• Environmental auditing [Browse]

Editor

• Bebbington, Jan (Professor of accountancy and sustainable development) [Browse]

Series

Routledge International Handbooks [More in this series]

Summary note

"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of: Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy as well as introducing the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: Part 1: Framing the Issues Part 2: Financial Accounting and Reporting Part 3: Management Accounting Part 4: Global and Local Perspectives Part 5: Thematic Topics in Environmental Accounting This handbook will act as both a significant publication in drawing together the history of the field and important reference point in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics"-- Provided by publisher.

Bibliographic references

Includes bibliographical references and index.

Source of description

Description based on print version record.

Contents

• Cover
• Half Title
• Endorsement
• Title Page
• Copyright Page
• Dedication
• Table of contents
• Figures
• Tables
• Contributors
• Preface
• Part 1 Framing the issues
• 1 Curating environmental accounting knowledge
• Introduction
• Defining the problem arena
• Environment and accounting linkages
• Social dimensions of environmental change
• Professional accounting and research partners
• Ecological literacy of future accountants
• A glimpse to the future
• Conclusion
• References
• 2 The foundations of environmental accounting
• Environmental accounting: the start of the field
• Underpinning elements of environmental accounting
• What happened next?
• Lessons from the past and looking to the future
• Notes
• 3 Theorising environmental accounting and reporting
• Framing the emergence of environmental reporting
• Theorising the why of environmental reporting
• Theorising the how of environmental accounting and reporting
• Theorising the role of environmental accounting in organisational level change
• Theorising field-level change in environmental reporting
• Theorising stakeholder engagement around environmental reporting
• Theorising the role of language in environmental reporting
• 4 Before research methods comes "methodising": Implications for environmental accounting research
• Why methodising? Emulation rather than replication
• Purpose and imagination
• Pre-study of domain
• Creative representation of project
• Scoping methods, theories and evidence
• Building method bundles
• Multi-perspective bundle evaluation
• Example of method bundle, pathways and contingencies
• Start, stop and think, share and reflect
• References.
• 5 The accounting profession's environmental accounting and reporting thought leadership
• Potential influence of the accounting profession
• The potential for "Big Four" influence
• Public interest remit and influence of professional accounting bodies
• Cross-profession collaborative environmental accounting projects
• Accounting profession's track record
• Key "Big Four" global environmental accounting activities
• Environmental accounting thought leadership from the larger professional accounting bodies
• Enduring collaborative professional thought leadership projects
• A4S
• Accountancy Europe
• Conclusions
• 6 Environmental accounting and 21st- century sustainability governance
• Anthropocene
• Navigating back towards a safe (and just) operating space
• Organisations and the Anthropocene
• Sustainability governance
• Corporate governance
• A reform: enlightened corporate governance
• Adaptive sustainability governance
• Transformative corporate governance
• Part 2 Financial accounting and reporting
• 7
• Financial accounting and the natural environment
• Financial accounting reporting: focus and purpose
• The limits of financial accounting and reporting
• Financial accounting and environmental disclosure
• Novel financial accounting issues
• 8 Stand-alone and integrated reporting
• Background to current environmental reporting practice
• Environmental reporting forms
• Stand-alone environmental reports
• Integrated reports
• Web-based disclosure
• Social media reporting
• Summary
• Key characteristics of environmental reporting
• Environmental reporting frameworks
• The Global Reporting Initiative
• Integrated Reporting.
• Sustainability Accounting Standards Board
• Current and ongoing issues and questions related to environmental reporting
• Talk vs action
• Regulation
• Assurance
• Counter accounting
• Conclusion and notes on further research
• 9 Assurance services for sustainability reporting and beyond
• Rationales and purposes of sustainability report assurance
• The market for SRA and types of assurance providers
• The dominance of accounting assurance professionals and accounting assurance standards
• Trends towards limited level and scope of assurance justified by materiality assessment
• Reflecting on current practice and future development
• 10 Norm development in environmental reporting
• Environmental reporting norms
• Environmental reporting regulation
• Hard and soft law
• A plurality of regulatory actors: state and non-state actors
• Authority
• Dynamics of normativity production
• The future of environmental reporting regulation
• Note
• 11 Shareholder activism and the environment
• A brief history of shareholder activism
• Environmental shareholder activism literature: a multilevel approach
• Antecedents: who are the actors in play?
• The process: what are shareholders' tactics? How do we make sense of them?
• Tactics
• Conceptualisations
• Outcomes: are shareholders successful? What is "success"?
• Shareholder activism in the US and Europe: setting, topics and actions pursued in practice
• 12 Financial markets and environmental information
• An overview of the academic literature
• Theoretical views
• Characteristics of disclosure
• Effects on financial markets and investors use of environmental information.
• Experimental research and survey studies
• Recent institutional developments
• Part 3 Management accounting
• 13 Strategic environmental management accounting
• Introduction and outline of the field
• Key questions developed in the SEMA literature
• Emergence and implementation of strategy
• Improving decision-making processes
• Stimulation of innovation
• SEMA and links to environmental strategy
• Integration of sustainability into strategy
• SEMA and stakeholder interactions
• The role of informal controls
• SEMA tools
• Strategic environmental cost management
• Sustainability balanced scorecard
• Product footprinting for strategic decision-making
• Environmental capital expenditure tools
• Rankings and benchmarking
• The environmental accountant as strategic business partner for the environment
• 14 Designing eco-controls for multi-objective organizations
• Eco-control types
• Environmental planning controls
• Cybernetic environmental controls
• Environmental reward and compensation controls
• Administrative environmental controls
• Cultural environmental controls
• Overlapping eco-control types
• Eco-controls beyond organizational boundaries
• Designing a control package to cope with multiple objectives
• Concluding reflections and future research directions
• 15 Materials and energy accounting
• Framework
• Types/categories of materials and energy
• Categories of materials
• Categories of energy
• Materials and energy management accounting
• The purpose
• The substance of material flow cost accounting
• External materials and energy accounting
• Monetary external materials and energy accounting
• Physical external materials and energy accounting.
• Physical and monetary external materials and energy accounting combined
• Challenges and Opportunities
• 16 Externalities and decision-making
• A brief history of experimentation
• Monetisation issues
• Decision-making and externalities
• 17 Designing environmental impact-valuation assemblages for sustainable decision-making
• Setting the scene
• Pre-study of environmental impacts-valuations
• Assembling environmental impact-valuation assemblages
• Making the wrong choices
• Environmental detachment - cutting the cord with nature
• Manipulation and transformation - messing around with messy data
• Extraction and appropriation - pulling the right rabbit from the right hat
• 18 Accounting for circularity
• The concept of circular economy
• A short history of the circular economy
• Organising the transition to a circular economy
• Business models for the circular economy: a need for cooperation
• Limitations and perspectives for future research on the circular economy
• Accounting for a circular economy
• Identifying indicators and existing standards for CE
• Methodological limitations
• Expanding research possibilities using case studies
• Case study: innovation in horticultural farming
• The context: plastic circularity and farming in the Loire Valley
• The analysis: performance of the circular system
• Discussion: accounting for CE
• Part 4 Global and local perspectives
• 19 Africa, from the past to the present: Moving the critical environmental accounting research on Africa forward
• Literature review
• The way forward
• 20 Environmental accounting and reporting practices in Asian countries
• Introduction.
• Environmental accounting and reporting practices in Asian countries.

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ISBN

• 0-367-15236-3
• 0-429-62095-0

OCLC

1243546490

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