Table of contents - Special Issue: Green accounting
Accounting for Waste or Garbage Accounting: Some Thoughts from Non‐accountants
Bob Laughlin, Linda K. VaranguThe management of waste is central to any reconsideration of anorganisation′s environmental impact. Some Canadian experience in wastemanagement is introduced and some questions…
Auditing and Environmental Expertise: Between Protest and Professionalisation
Michael PowerRecent initiatives in environmental audit prompt questions aboutthe nature of the technical expertise upon which such practices maydepend. At the heart of these practices lie…
Accounting, Environmental Resource Values, and Non‐market Valuation Techniques for Environmental Resources: A Review
Markus J. MilneThe primary focus concerns the measurement of non‐marketenvironmental effects. It is suggested that the formal decision analysisadvocated in traditional management accounting…
Environmental Disclosure in the Annual Reports of British Companies: A Research Note
George Harte, David OwenThe environmental reporting practices of a group of“good” disclosers are reviewed by focusing on their mostrecent annual report. Analysis is divided according to references to…
On Valuing Nature
Ruth HinesThe impersonal side of accounting for nature is discussed, whereaccounting reduces the environment to mere monetary values. The cause ofpersonal interest in the beauty and worth…
Accounting and Ecological Crisis
Keith T. Maunders, Roger L. BurrittEcology considers the interrelationships between all species andmatter. It is argued that there are important direct and indirect linksbetween accounting information and…
New Markets, New Commons, New Ethics: A Guest Essay
Hazel HendersonOne major development in the upsurge of accounting interest inenvironmental issues has been a quantum leap in the recognition of theextent of the crucial role that economics plays…
Environmental Disclosures: A Note on Reporting Practices in Mainland Europe
Clare B. RobertsMost extant surveys of mainland European companies′ disclosure ofsocial and environmental data are now somewhat dated. One hundred andten companies across five countries are…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker