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.
Table of Contents
Rob Gray and David Owen
Part 1: Framing the Issues
- Curating Environmental Accounting Knowledge
- The Foundations of Environmental Accounting
- Theorising Environmental Accounting and Reporting
- Before Research Methods Comes "Methodising": Implications for Environmental Accounting Research
- The Accounting Profession’s Environmental Accounting and Reporting Thought Leadership
- Environmental Accounting and 21st-Century Sustainability Governance
- Financial Accounting and the Natural Environment
- Stand-Alone and Integrated Reporting
- Assurance Services for Sustainability Reporting and Beyond
- Norm Development in Environmental Reporting
- Shareholder Activism and the Environment
- Financial Markets and Environmental Information
- Strategic Environmental Management Accounting
- Designing Eco-Controls for Multi-Objective Organizations
- Materials and Energy Accounting
- Externalities and Decision-Making
- Designing Environmental Impact-Valuation Assemblages for Sustainable Decision-Making
- Accounting for Circularity
- Africa, From the Past to the Present: Moving the Critical Environmental Accounting Research on Africa Forward
- Environmental Accounting and Reporting Practices in Asian Countries
- Environmental Accounting and Reporting: Evidence from the MENA Region
- The North American Environmental Accounting Research Landscape
- The Pacific Region
- Towards an Accounting of Socio-Environmental Conflicts in South America
- Accounting for Animal Rights
Jan Bebbington, Carlos Larrinaga, and Ian Thomson
Part 2: Financial Accounting and Reporting
Thereza Raquel Sales de Aguiar and Jan Bebbington
Helen Tregidga and Matias Laine
Carlos Larrinaga and Juliette Senn
Michelle Rodrigue and Giovanna Michelon
Part 3: Management Accounting
Lies Bouten and Sophie Hoozée
Roger Burritt, Katherine Christ and Stefan Schaltegger
Nicolas Antheaume and Jan Bebbington
Lucy Wishart and Nicolas Antheaume
Part 4: Global and Local Perspectives
Mercy Denedo and Osamuyimen Egbon
Tiffany Cheng-Han Leung
Stacy L. Chavez and Andrea M. Romi
Matthew Scobie, Matt Sorola and Glenn Finau
Part 5: Thematic Topics in Environmental Accounting
Robert Charnock, Matthew Brander and Tom Schneider
Jan Bebbington, Tom Cuckston and Clément Feger
Eija Vinnari and Markus Vinnari
Jan Bebbington is the Rubin professor of sustainability in business and Director of the Pentland Centre at the University of Lancaster, UK.
Carlos Larrinaga is a professor of accounting at the University of Burgos, Spain.
Brendan O’Dwyer is a professor of accounting at the Alliance Manchester Business School, UK, and the University of Amsterdam Business School, the Netherlands.
Ian Thomson is a professor of accounting and sustainability at Birmingham Business School, UK, and the director of the Lloyds Banking Group Centre for Responsible Business.
'This long-awaited handbook provides a comprehensive insight and overview of environmental accounting, written by some of the most distinguished researchers in the field. It is a helpful resource for students, lecturers and practitioners who wish to understand accounting theories, methods and approaches to analyse and antagonise global environmental crisis.'
Tobias Viere, Professor at the Institute for Industrial Ecology, Pforzheim University Business School, Germany
'Humanity affects the natural environment in ways that threaten its own existence and wellbeing. The incentives embedded in our systems of organization and governance, supported by accountants, perpetuate and exaggerate these effects. This important book, authored and edited by the who’s who of environmental accounting, examines these issues and is a must-read for scholars, students, practitioners, and policymakers who are interested in forming a better understanding and making a difference.'
Charl de Villiers, Professor of Accounting, The University of Auckland, New Zealand
'Finally, a comprehensive account of environmental accounting at an organizational level! This handbook covers its history, lessons learned, current practices on all continents, and future challenges.'
Ståle Navrud, Professor of Environmental Economics, School of Economics and Business, Norwegian University of Life Sciences, Norway