Contemporary Environmental Accounting: Issues, Concepts and Practice

by Schaltegger, Stefan

• ISBN13: 9781874719359
• ISBN10: 1874719357
• Format: Nonspecific Binding
• Copyright: 2000-10-08
• Publisher: Routledge

Table of Contents

Acknowledgements	p. 9
Preface	p. 10
Foreword	p. 11
Foreword	p. 13
Foreword	p. 15
Foreword	p. 16
Foreword	p. 18
Foreword	p. 19
Purpose and Structure	p. 21
Introduction and Framework	p. 28
The Emergence of Environmental Accounting	p. 30
The Purpose of Managing Environmental Information	p. 43
The Environmental Accounting Framework	p. 58
Environmental Issues In Conventional Accounting	p. 72
Overview, Criticism and Advantages of Conventional Accounting	p. 76
Environmental Management Accounting	p. 89
Environmental Issues In Financial Accounting and Reporting	p. 161
Environmental Shareholder Value and Environmental Issues In Other Accounting Systems	p. 204
Ecological Accounting	p. 228
Overview and Emergence of Life-Cycle Assessment and Ecological Accounting	p. 232
The Efficiency of Approaches to Environmental Information Management	p. 235
Internal Ecological Accounting	p. 260
External Ecological Accounting and Reporting of Environmental Impacts	p. 315
Integration	p. 354
Integration with Eco-Efficiency Indicators	p. 357
Integrating Eco-Efficiency-Oriented Information Management Into The Corporate Environmental Management System	p. 374
Summary	p. 404
Bibliography	p. 409
List of Abbreviations	p. 437
Index	p. 441
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