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The study of the interactions between business organizations and their natural environments has gained momentum recently under the aegis of social and environmental accounting and reporting (SEAR), and as a diluted form of response in corporate social responsibility (CSR). Environmental Accounting, Sustainability and Accountability envisages accounting as an effective instrument in improving this interrelationship. It comprehensively describes how organizations can capture their environmental performance and thereby address societal concerns. The book closely explores how organizations can embed care for the environment as fundamental to their functioning.  It broadly covers traditional accounting as a measuring instrument, contemporary advances and unresolved problems, alternative perspectives and recent developments. The central idea proposed here is to evolve the environmental accounting framework and bring calculative aspects into sustainability thinking that businesses are responsible for. Among the other important innovative ideas discussed are new costing techniques for waste management, accounting schematics of carbon trade, green information needs of management and the extension of the environmental viewpoint to information systems and technology.   

Contents: Preface. 1. Sustainability and Accounting Sciences: Two Independent Paradigms. I. Accounting and Accountability: Traditional Paradigm: 2. Organizational Theories and Accountability. 3. Financial Accounting, Reporting and Accountability. 4. Cost and Managerial Accounting: Supporting Management beyond Numbers. 5. Economics: Rational Argument to Ignore Environment. II. Environment and Accounting Theories: Contemporary Advances: 6. Environment Considerations and Conventional Accounting Theories. 7. Contemporary Developments in Green(ing) Accounting. 8. Methodological Developments in Environmental Management Accounting. 9. Advances in Other Environmental Frameworks. III. Environmental Accounting: Dimensional View of Accounting: 10. Environmental Accounting: Connecting Critical and Normative Theory of Accounting. 11. Environmental Accounting: An Independent Accounting Viewpoint. 12. Advancements in Costing Models to Handle Externalities. 13. Environmental Accounting: Part I. 14. Environmental Accounting: Part II. IV. Accounting Sciences and Sustainability Theories: Managerial Implications and Recent Advances: 15. Environmental Accounting and Managerial Implications I: Carbon Accounting. 16. Environmental Accounting and Managerial Implications II: Other Advances. 17. Environment Management Systems (EMS) and Greening Firms. 18. Sustainability and Environment Interfaces: Recent Advances. Appendix: Mathematical Modelling of Complex Waste. References. Indexes.