Routledge Handbook of Environmental Accounting

ISBN-13: 9780367724900 / Angielski / Miękka / 2023 / 414 str.

Jan Bebbington; Carlos Larrinaga; Brendan O'Dwyer

Opis

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, and 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 a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as 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