Contemporary Environmental Accounting

Stefan Schaltegger, Roger Burritt

... as a reference text and as a text to stimulate and to prompt us into other ways of thinking, this book is a really substantial addition to the literature and deserves very serious attention. - Social and Environmental Accounting || The authors have compiled and structured the existing concepts of environmental accounting very thoroughly ... The book addresses students, controllers and business leaders equally. Although the structure helps readers without any prior knowledge of environmental accounting to get an overview, the book also provides a compendium for experts who want to look up something ... the book is therefore a clear buy. - Ökologisches Wirtschaften || ... two of the world's foremost experts on the subject have come together to write the definitive book on environmental accounting. Engaging and accessible, this book is suitable for academics and professionals alike. - World Resources Institute's Envirolink Newsletter || It provides a comprehensive and well structured overview. - Corporate Environmental Strategy || In essence, this book is essential reading for all those who are interested in how environmental issues influence accounting. - Sustain magazine || This is a new and welcome addition to the growing material on environmental accounting ... whilst hardly the lightest of topics the writers manage to break down the concepts into fairly user-friendly form, drawing out principal ways for incorporating environmental elements into accounting systems. - Connections – UNED Forum Quarterly Newsletter || ... it is a book worth taking seriously ... Anyone who is not sure of what is meant by "eco-efficiency" will be hard pressed to find a better explanation ... In particular, there is good, balanced discussion of life cycle assessment as the most common model in use in environmental information management, and how it might be improved to make it a more effective and efficient management tool ... this book is an invaluable resource for anyone who is involved or interested in how accounting is influenced by environmental issues. - Corporate Social Responsibility and Environmental Management

• Foreword John Elkington, Chair, SustainAbility Ltd  Foreword Susan McLaughlin, US Environmental Protection Agency  Foreword Patrick Ponting FCPA, National President, Australian Society of CPAs  Foreword Dr Claude Martin, Director General, WWF International  Foreword Stig Enevoldsen, Chairman, International Accounting Standards Committee 1. Purpose and structure  Part 1: Introduction and framework 2. The emergence of environmental accounting 3. The purpose of managing environmental information 4. The environmental accounting framework  Part 2: Environmental issues in conventional accounting 5. Overview, criticism and advantages of conventional accounting 6. Environmental management accounting 7. Environmental issues in financial accounting and reporting 8. Environmental shareholder value and environmental issues in other accounting systems  Part 3: Ecological accounting 9. Overview and emergence 10. The efficiency of approaches to environmental information management 11. Internal ecological accounting 12. External ecological accounting and reporting of environmental impacts  Part 4: Integration 13. Integration with eco-efficiency indicators 14. Integrating eco-efficiency-oriented information management into the corporate environmental management system 15. Summary