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020 _a9780761971375
050 _aHF5686.C7 G568(2e)
100 _aGray, Rob.
245 _aAccounting for the environment. /
_cRob Gray and Jan Bebbington.
250 _a2nd ed.
260 _aLondon :
_bSage Publications Limited,
_c2001.
300 _axix, 359 p. :
_bill. ;
_c24 cm.
500 _aIncludes appendix, bibliographical references and index.
505 _aContents: 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?.
700 _aBebbington, Jan.
942 _2lcc
_cBK
999 _c6984
_d14484