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Routledge Handbook of Environmental Accounting



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ISBN 9780367152338
March 23, 2021 Forthcoming by Routledge
416 Pages 14 B/W Illustrations

 
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Book Description

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 as well as introducing 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 both a significant publication in drawing together the history of the field and important reference point in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Table of Contents

Preface: Accounts of Humanity’s Relationship with the Natural Environment

Rob Gray and David Owen

Part 1: Framing the Issues

  1. Curating Environmental Accounting Knowledge
  2. Jan Bebbington, Carlos Larrinaga, and Ian Thomson

  3. Foundations of Environmental Accounting
  4. Jan Bebbington

  5. Theorising Environmental Accounting and Reporting
  6. Brendan O’Dwyer

  7. Before Research Methods Comes ‘Methodising’: Implications for Environmental Accounting Research
  8. Ian Thomson

  9. The Accounting Profession’s Environmental Accounting and Reporting Thought Leadership
  10. Jeffery Unerman

  11. Environmental Accounting and 21st Century Sustainability Governance
  12. Carlos Larrinaga

    Part 2: Financial Accounting and Reporting

  13. Financial Accounting and the Natural Environment
  14. Thereza Raquel Sales de Aguiar and Jan Bebbington

  15. Stand-Alone and Integrated Reporting
  16. Helen Tregidga and Matias Laine

  17. Assurance Services for Sustainability Reporting and Beyond
  18. Charika Channuntapipat

  19. Norm Development in Environmental Reporting
  20. Carlos Larrinaga and Juliette Senn

  21. Shareholder Activism and the Environment
  22. Michelle Rodrigue and Giovanna Michelon

  23. Financial Markets and Environmental Information
  24. Giovanna Michelon

    Part 3: Management Accounting

  25. Strategic Environmental Management Accounting
  26. Delphine Gibassier

  27. Designing Eco-Controls for Multi-Objective Organizations
  28. Lies Bouten and Sophie Hoozée

  29. Materials and Energy Accounting
  30. Roger Burritt, Katherine Christ and Stefan Schaltegger

  31. Externalities and Decision Making
  32. Nicolas Antheaume and Jan Bebbington

  33. Designing Environmental Impact-Valuation Assemblages for Sustainable Decision Making
  34. Ian Thomson

  35. Accounting for Circularity
  36. Lucy Wishart and Nicolas Antheaume

    Part 4: Global and Local Perspectives

  37. Africa from the Past to the Present: Moving the Critical Environmental Accounting Research on Africa Forward
  38. Mercy Denedo and Osamuyimen Egbon

  39. Environmental Accounting and Reporting Practices in Asian Countries
  40. Tiffany Cheng-Han Leung

  41. Europe
  42. Thomas Johansen

  43. Middle East and North Africa
  44. Radhi Al-Hamadeen

  45. The North American Environmental Accounting Research Landscape
  46. Stacy Chavez and Andrea Romi

  47. The Pacific Region
  48. Matthew Scobie, Matt Sorola and Glenn Finau

  49. Towards an Accounting of Socio-environmental Conflicts in South America
  50. Mauricio Gómez-Villegas

    Part 5: Thematic Topics in Environmental Accounting

  51. Carbon
  52. Robert Charnock, Matthew Brander and Tom Schneider

  53. Water
  54. Shona Russell

  55. Biodiversity
  56. Jan Bebbington, Tom Cuckston and Clément Feger

  57. Accounting for Animal Rights

Eija Vinnari and Markus Vinnari

 

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Editor(s)

Biography

Jan Bebbington is Professor of Accounting and Sustainable Development at the University of Birmingham, UK.

Carlos Larrinaga is Professor of Accounting at the University of Burgos, Spain.

Brendan O’Dwyer is Professor of Accounting at the University of Amsterdam Business School, The Netherlands,  and the Alliance Manchester Business School, UK.

Ian Thomson is Professor of Accounting and Sustainability at Birmingham Business School, UK and Director of the Lloyds Banking Group Centre for Responsible Business.

Reviews

"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 policy makers 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