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

This report investigates how large emitters in the European Union Emissions Trading System (EU ETS) are accounting for emission allowances. The research involved a detailed survey of the financial statements of the largest greenhouse gas (GHG) emitters in the EU ETS (26 companies). This was...

Part 1 Framing the issues -- 1 Curating environmental accounting knowledge -- 2 The foundations of environmental accounting -- 3 Theorising environmental accounting and reporting -- 4 Before research methods comes methodising: Implications for environmental accounting research -- 5 The...