Routledge Handbook of Environmental Accounting

ISBN-13: 9780367152338 / Angielski / Twarda / 2021 / 414 str.

Jan Bebbington; Carlos Larrinaga; Brendan O'Dwyer

Opis

This handbook showcases the broad spectrum of diverse approaches to environmental accounting over the past 30 years, and provides a summary of past and contemporary research whilst highlighting areas in which the field may evolve.  A vital resource for students and scholars of environmental accounting and environmental economics.

Spis treści

Part 1: Framing the Issues 1. Curating Environmental Accounting Knowledge 2. The Foundations of Environmental Accounting 3. Theorising Environmental Accounting and Reporting 4. Before Research Methods Comes "Methodising": Implications for Environmental Accounting Research 5. The Accounting Profession’s Environmental Accounting and Reporting Thought Leadership 6. Environmental Accounting and 21st-Century Sustainability Governance Part 2: Financial Accounting and Reporting 7. Financial Accounting and the Natural Environment 8. Stand-Alone and Integrated Reporting 9. Assurance Services for Sustainability Reporting and Beyond 10. Norm Development in Environmental Reporting 11. Shareholder Activism and the Environment 12. Financial Markets and Environmental Information Part 3: Management Accounting 13. Strategic Environmental Management Accounting 14. Designing Eco-Controls for Multi-Objective Organizations 15. Materials and Energy Accounting 16. Externalities and Decision-Making 17. Designing Environmental Impact-Valuation Assemblages for Sustainable Decision-Making 18. Accounting for Circularity Part 4: Global and Local Perspectives 19. Africa, From the Past to the Present: Moving the Critical Environmental Accounting Research on Africa Forward 20. Environmental Accounting and Reporting Practices in Asian Countries 21. Europe 22. Environmental Accounting and Reporting: Evidence from the MENA Region 23. The North American Environmental Accounting Research Landscape 24. The Pacific Region 25. Towards an Accounting of Socio-Environmental Conflicts in South America Part 5: Thematic Topics in Environmental Accounting 26. Carbon 27. Water 28. Biodiversity 29. Accounting for Animal Rights