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Encyclopedia of Business and Professional Ethics pp 1–3Cite as

Environmental Accounting

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Synonyms

Accountability; CDM; Community; Corporation; EMA; Environment; Legitimacy; Performance; Reporting; State; Sustainability

Introduction

Environmental accounting is a broad term which covers both national- and corporate-level environmental performance activities and associated stakeholder interactions. It includes the processing of both financial and nonfinancial information regarding environmental and ecological impacts. At a corporate level, environmental accounting can be defined as a set of organizational activities that deal with the measurement and analysis of the environmental performance of corporations and the reporting of such results to concerned groups, both within and outside the corporation. At a national or regional level, environmental accounting is that branch of accounting dealing with activities, methods, recordings, analysis, and reporting of environmental and ecological impacts of defined economic systems.

The exact scope of environmental accounting remains...

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References

  • Bennett M, James P (eds) (2000) The green bottom line: environmental accounting for management: current practice and future trends, 2nd edn. Greenleaf Publishing, Sheffield

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  • Crowther D, Islam MA (eds) (2015) Sustainability after Rio, Developments in corporate governance and responsibility. Emerald, London

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  • Deegan C (2003) Environmental management accounting: an introduction and case studies for Australia. Institute of Chartered Accountants in Australia, Melbourne

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  • Gray R, Bebbington J (2001) Accounting for the environment, 2nd edn. SAGE, London

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  • Islam MA (2009) Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country: evidence from Bangladesh. PhD thesis, RMIT

    Google Scholar 

  • Schaltegger S, Burritt R (2000) Contemporary environmental accounting: issues, concepts and practice. Greenleaf Publishing, Sheffield

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Author information

Authors and Affiliations

  1. Accounting Discipline, Business School, University of Aberdeen, Aberdeen, UK

    Muhammad Azizul Islam

Authors
  1. Muhammad Azizul Islam
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Corresponding author

Correspondence to Muhammad Azizul Islam .

Editor information

Editors and Affiliations

  1. Ottawa, Ontario, Canada

    Deborah C Poff

  2. Ottawa, Ontario, Canada

    Alex C. Michalos

Section Editor information

  1. School of Accountancy, QUT Business School, Queensland University of Technology, Brisbane, QLD, Australia

    Andrew West

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© 2018 Springer International Publishing AG

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Cite this entry

Islam, M.A. (2018). Environmental Accounting. In: Poff, D., Michalos, A. (eds) Encyclopedia of Business and Professional Ethics. Springer, Cham. https://doi.org/10.1007/978-3-319-23514-1_215-1

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  • DOI: https://doi.org/10.1007/978-3-319-23514-1_215-1

  • Received:

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  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-319-23514-1

  • Online ISBN: 978-3-319-23514-1

  • eBook Packages: Religion and PhilosophyReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences

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