Social and Environmental Accounting

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Glossary List of abbreviations Introduction *Overview *The development of accounting *Stakeholder influences on accounting *Social issues and their effects and implications *Environmental issues and their effects and implications *Regulation and its implications *Conclusions *Summary The definition of social and environmental accounting *Overview *The development of social accounting *The measurement and reporting of performance *Accountability and social accounting *The Gaia hypothesis *The principles of social accounting *The principles of environmental accounting *The measurement of environmental impact *Conclusions The principles of social and environmental accounting *Overview *The environmental audit *The framework of accounting *The principles of environmental accounting *The principles of environmental reporting *Identifying social and environmental costs *The classification of environmental costs *The implementation of environmental accounting *Conclusions Effecting environmental accounting *Overview *The objectives of environmental accounting *Agenda 21 and sustainability *The drivers of environmental accounting *Financial reporting and management accounting *Cost allocations under environmental accounting *Environmental accounting and capital budgeting *Product and process design under environmental accounting *Life cycle costing *Conclusions Corporate environmental reporting *Overview *Guidelines from the European Commission *Reporting environmental effects *Disclosure in corporate reporting *The perceived incompatibility of corporate financial and environmental performance *Performance reporting in the annual report *Performance reporting in the environmental report *Financial performance v. environmental performance *Conclusions International approaches to social and environmental accounting and reporting *Overview *A methodology for corporate environmental management *Reporting practices in other countries *Approaches taken within the European Community *The USA *Other parts of the world *International standards and practice *Cost of capital and risk *Prospects for the future Bibliography and further reading 5