Accounting for the Environment

Jan qualified as a chartered accountant in New Zealand where she also held her first academic post before moving to the UK to pursue her academic career. Previously Professor of Accounting at the University of Aberdeen, Jan is actively engaged in many aspects of the application of academic research in sustainable development to practice in industry, non-profit and political organisations.

• PART ONE: INTRODUCTION TO THE ISSUESBusiness and the EnvironmentThe Challenge for Accounting and FinanceBusiness and the EnvironmentAgenda, Attitudes and ActionsPART TWO: MANAGEMENT INFORMATION AND ACCOUNTINGGreening the OrganizationGetting StartedEnvironmental PolicyAdoption, Establishment and ImplementationEnvironmental Audit and Management SystemsAssessment Review, and AttestationAccounting and the Control of Energy CostsAccounting and Controlling for the Costs of Waste, Packaging and RecyclingInvestment, Budgeting and AppraisalEnvironment at the Heart of the Accounting and Financial SystemsLife Cycle Assessment and the Mass BalancePART THREE: EXTERNAL RELATIONSThe Greening of FinanceBank Lending, Insurance and Ethical/Environmental InvestmentExternal Reporting and Auditing IReporting Within the Financial StatementsExternal Reporting and Auditing IIEnvironmental Reporting Outside the Financial StatementsSocial Accounting and Reporting and the External `Social Audits′PART FOUR: FUTURE DIRECTIONSAccounting and Reporting for a FutureSustainability, Accountability and TransparencyA Change of Paradigm?