Environmental concerns are now of real importance to accountants because of the extensive range of business issues they impact upon, whether legislative or market-based, profitable or cost incurring. Accounting for the Environment, 2nd edition, introduces and explains environmental issues as they relate to accountants today, covering a broad range of topics including:
· Why environmental issues need to be at the heart of accounting practice
· The development and implementation of an environmental policy
· Environmental audit and management systems
· Controlling costs of energy and waste
· Environmentally aware investment, budgeting and appraisal
The second edition places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of developing an environmental agenda in business. It makes an excellent stand-alone text for lower level students, a firm base from which the advanced student or researcher can explore research and more complex issues, and a useful guide for practitioners seeking to understand and implement environmental practice.