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Environmental Accounting, Sustainability and Accountability

Environmental Accounting, Sustainability and Accountability

First Edition

July 2019 | 424 pages | SAGE India

The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning.

It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for.

Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.

Sustainability and Accounting Sciences: Two Independent Paradigms
Section I. Accounting and Accountability: Traditional Paradigm
Organizational Theories and Accountability
Financial Accounting, Reporting and Accountability
Cost and Managerial Accounting: Supporting Management beyond Numbers
Economics: Rational Argument to Ignore Environment
Section II. Environment and Accounting Theories: Contemporary Advances
Environment Considerations and Conventional Accounting Theories
Contemporary Developments in Green(ing) Accounting
Methodological Developments in Environmental Management Accounting
Advances in Other Environmental Frameworks
Section III. Environmental Accounting: Dimensional View of Accounting
Environmental Accounting: Connecting Critical and Normative Theory of Accounting
Environmental Accounting: An Independent Accounting Viewpoint
Advancements in Costing Models to Handle Externalities
Environmental Accounting: Part I
Environmental Accounting: Part II
Section IV. Accounting Sciences and Sustainability Theories: Managerial Implications and Recent Advances
Environmental Accounting and Managerial Implications I: Carbon Accounting
Environmental Accounting and Managerial Implications II: Other Advances
Environment Management Systems (EMS) and Greening Firms
Sustainability and Environment Interfaces: Recent Advances
Appendix: Mathematical Modelling of Complex Waste

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Somnath Debnath

Somnath Debnath received his doctorate from the Birla Institute of Technology, India, for his contribution to incorporating environmental considerations in managerial accounting. He also holds a master’s degree in business administration (MBA) from Walden University, USA, and a master’s in technology (MTech) from Swinburne University of Technology, Australia. Debnath is a Fellow of the Institute of Cost and Management Accountants of India, being a qualified Cost and Management Accountant (CMA), and an academic member of the Athens Institute for Education and Research, Greece, and also of the ... More About Author

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ISBN: 9789353284640

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