1st Edition

Routledge Handbook of Environmental Accounting

    438 Pages 14 B/W Illustrations
    by Routledge

    438 Pages 14 B/W Illustrations
    by Routledge

    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.


    Rob Gray and David Owen

    Part 1: Framing the Issues

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

    3. The 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. Environmental Accounting and Reporting: Evidence from the MENA Region
    44. Radhi Al-Hamadeen

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



    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