The purpose of this paper is to ascertain the perception of management on the benefits of adopting an environmental management accounting (EMA) system as a waste management tool in a paper and pulp manufacturing company. This paper highlights the benefits of an EMA system and the role and...

The present paper discusses the role Global Reporting Initiatives in providing the structural framework for environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and also explains how harmonisation of environmental accounting...

As financial globalization proceeds, international financial reporting and auditing standards are increasingly becoming important instruments of integration. This has been observed in both the London and Pittsburg summits of the G20 leaders in 2009. The G20 leaders reinforced the influence of...

Concerns about natural resource scarcity, together with the increased awareness of environmental problems, has led to widespread interest in green accounting, which attempts to extend the standard national accounts to include the yields from natural and environmental resources. For this volume,...