Social and Environmental Accounting
Published on 26. September 2000
Book
Paperback/Softback
128 pages
978-0-273-65092-8 (ISBN)
Description
The relationship between companies and the environment in which they operate is of growing importance, with senior management increasingly recognising that they have a responsibility not just to shareholders but also to their other stakeholders. The process of social and environmental accounting seeks to embed these responsibilities within a company's accounting and reporting procedures. With the likelihood of regulations on environmental and social policy coming into force in the next few years, now is the time to get to grips with this process. This briefing offers practical advice on conducting social and environmental accounting. It provides a guide to the debate, a review of current practice and develops a practical framework for action. You will gain a clear understanding of the issues, the implications for your own organisation and how to take the process forward to ascertain the true cost of your products and processes. Contents include: *Definition and principles of social and environmental accounting *Accounting implications *Corporate reporting implications *International approaches
More details
Series
Language
English
Place of publication
Harlow
United Kingdom
Publishing group
Pearson Education Limited
Target group
College/higher education
Dimensions
Height: 297 mm
Width: 212 mm
Thickness: 8 mm
Weight
449 gr
ISBN-13
978-0-273-65092-8 (9780273650928)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Person
David Crowther, BA, MBA, PhD, FCMA, CPFA has worked in industry and commerce for over 20 years, first as an accountant and subsequently as a systems and business consultant and general manager, before becoming an academic. His doctoral thesis on the corporate reporting of social and environmental performance was completed while working as a lecturer in accounting at Aston University. He is now a Reader at the University of North London, and has acted as an adviser or consultant to a wide range of organisations. His research interests cover a wide area but are primarily concerned with issues surrounding the accountability of organisations to their wider stakeholder community such as: the effect of environmental influences on corporate reporting; the measurement and evaluation of corporate performance and the implications of specific measurement systems for corporate behaviour; the regulation of privatised industries; and accounting for the wider environment and stakeholder influences upon corporate reporting systems.
Content
Glossary List of abbreviations Introduction *Overview *The development of accounting *Stakeholder influences on accounting *Social issues and their effects and implications *Environmental issues and their effects and implications *Regulation and its implications *Conclusions *Summary The definition of social and environmental accounting *Overview *The development of social accounting *The measurement and reporting of performance *Accountability and social accounting *The Gaia hypothesis *The principles of social accounting *The principles of environmental accounting *The measurement of environmental impact *Conclusions The principles of social and environmental accounting *Overview *The environmental audit *The framework of accounting *The principles of environmental accounting *The principles of environmental reporting *Identifying social and environmental costs *The classification of environmental costs *The implementation of environmental accounting *Conclusions Effecting environmental accounting *Overview *The objectives of environmental accounting *Agenda 21 and sustainability *The drivers of environmental accounting *Financial reporting and management accounting *Cost allocations under environmental accounting *Environmental accounting and capital budgeting *Product and process design under environmental accounting *Life cycle costing *Conclusions Corporate environmental reporting *Overview *Guidelines from the European Commission *Reporting environmental effects *Disclosure in corporate reporting *The perceived incompatibility of corporate financial and environmental performance *Performance reporting in the annual report *Performance reporting in the environmental report *Financial performance v. environmental performance *Conclusions International approaches to social and environmental accounting and reporting *Overview *A methodology for corporate environmental management *Reporting practices in other countries *Approaches taken within the European Community *The USA *Other parts of the world *International standards and practice *Cost of capital and risk *Prospects for the future Bibliography and further reading 5