Accounting for the environment. /
Rob Gray and Jan Bebbington.
- 2nd ed.
- London : Sage Publications Limited, 2001.
- xix, 359 p. : ill. ; 24 cm.
Includes appendix, bibliographical references and index.
Contents: Part A: Introduction to the issues: Business and the environment: the challenge for accounting and finance -- Business and the environment: agenda, attitudes and actions -- Part B: Management information and accounting: Greening the organization: getting started -- Environmental policy: adoption, establishment and implementation -- Environmental audit and management systems: assessment, review and attestation -- Accounting and energy costs -- Accounting and controlling for the costs of waste, packaging and recycling -- Investment, budgeting appraisal: environment at the heart of the accounting and financial systems -- Life cycle assessment and the mass balance -- Part C: Eternal relations: The greening of finance: bank lending, insurance and ethnical/ environmental investment -- External reporting and auditing I: reporting within the financial statements -- External reporting and auditing II: environmental reporting outside the financial statements -- Social accounting and reporting and the external 'social audits' -- Part D: Future directions: Accounting and reporting for a future: sustainability, accountability and transparency -- A change of paradigm?.