Social and Environmental Accounting

Front Cover
Financial Times/Prentice Hall, 2000 - Business & Economics - 109 pages
The relationship between companies and the environment in which they operate is of growing importance, with senior management increasingly recognising that they have a responsibility not just to shareholders but also to their other stakeholders. The process of social and environmental accounting seeks to embed these responsibilities within a company's accounting and reporting procedures. With the likelihood of regulations on environmental and social policy coming into force in the next few years, now is the time to get to grips with this process. This briefing offers practical advice on conducting social and environmental accounting. It provides a guide to the debate, a review of current practice and develops a practical framework for action. You will gain a clear understanding of the issues, the implications for your own organisation and how to take the process forward to ascertain the true cost of your products and processes. Contents include: Definition and principles of social and environmental accounting Accounting implications Corporate reporting implications International approaches

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About the author (2000)

David Crowther, BA, MBA, PhD, FCMA, CPFA has worked in industry and commerce for over 20 years, first as an accountant and subsequently as a systems and business consultant and general manager, before becoming an academic. His doctoral thesis on the corporate reporting of social and environmental performance was completed while working as a lecturer in accounting at Aston University. He is now a Reader at the University of North London, and has acted as an adviser or consultant to a wide range of organisations.

His research interests cover a wide area but are primarily concerned with issues surrounding the accountability of organisations to their wider stakeholder community such as: the effect of environmental influences on corporate reporting; the measurement and evaluation of corporate performance and the implications of specific measurement systems for corporate behaviour; the regulation of privatised industries; and accounting for the wider environment and stakeholder influences upon corporate reporting systems.

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