This text is an introduction and explanation of environmental issues as they relate to accounts today. Environmental concerns are of real importance to accountants because of the range of business issues they impact upon

1. An introduction to the theory of social accounting / Thomas Aronsson and Karl-Gustaf Löfgren -- 2. The money metrics problem in dynamic welfare analysis / Karl-Gustaf Löfgren -- 3. Welfare measurement, hyperbolic discounting and paternalism / Kenneth Backlund and Tomas Sjögren -- 4....