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 ISSUES Business and the Environment The Challenge for Accounting and Finance Business and the Environment Agenda, Attitudes and Actions PART TWO: MANAGEMENT INFORMATION AND ACCOUNTING Greening the Organization Getting Started Environmental Policy Adoption, Establishment and Implementation Environmental Audit and Management Systems Assessment Review, and Attestation Accounting and the Control of Energy Costs Accounting and Controlling for the Costs of Waste, Packaging and Recycling Investment, Budgeting and Appraisal Environment at the Heart of the Accounting and Financial Systems Life Cycle Assessment and the Mass Balance PART THREE: EXTERNAL RELATIONS The Greening of Finance Bank Lending, Insurance and Ethical/Environmental Investment External Reporting and Auditing I Reporting Within the Financial Statements External Reporting and Auditing II Environmental Reporting Outside the Financial Statements Social Accounting and Reporting and the External `Social Audits' PART FOUR: FUTURE DIRECTIONS Accounting and Reporting for a Future Sustainability, Accountability and Transparency A Change of Paradigm?