ラウトレッジ版 環境会計ハンドブック Routledge Handbook of Environmental Accounting

著者名：Bebbington, Jan (EDT)/Larrinaga, Carlos (EDT)/O'Dwyer, Brendan (EDT)/Thomson, Ian (EDT)

Routledge（2021/03/30発売）

• 言語：ENG
• ISBN：9780367724900
• eISBN：9780429620959

Description

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe.

The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts:

• Part 1: Framing the issues

• Part 2: Financial accounting and reporting

• Part 3: Management accounting

• Part 4: Global and local perspectives

• Part 5: Thematic topics in environmental accounting

This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Table of Contents

Preface

Rob Gray and David Owen

Part 1: Framing the Issues

1. Curating Environmental Accounting Knowledge

Jan Bebbington, Carlos Larrinaga, and Ian Thomson

2. The Foundations of Environmental Accounting

Jan Bebbington

3. Theorising Environmental Accounting and Reporting

Brendan O’Dwyer

4. Before Research Methods Comes "Methodising": Implications for Environmental Accounting Research

Ian Thomson

5. The Accounting Profession’s Environmental Accounting and Reporting Thought Leadership

Jeffery Unerman

6. Environmental Accounting and 21st-Century Sustainability Governance

Carlos Larrinaga

Part 2: Financial Accounting and Reporting

7. Financial Accounting and the Natural Environment

Thereza Raquel Sales de Aguiar and Jan Bebbington

8. Stand-Alone and Integrated Reporting

Helen Tregidga and Matias Laine

9. Assurance Services for Sustainability Reporting and Beyond

Charika Channuntapipat

10. Norm Development in Environmental Reporting

Carlos Larrinaga and Juliette Senn

11. Shareholder Activism and the Environment

Michelle Rodrigue and Giovanna Michelon

12. Financial Markets and Environmental Information

Giovanna Michelon

Part 3: Management Accounting

13. Strategic Environmental Management Accounting

Delphine Gibassier

14. Designing Eco-Controls for Multi-Objective Organizations

Lies Bouten and Sophie Hoozée

15. Materials and Energy Accounting

Roger Burritt, Katherine Christ and Stefan Schaltegger

16. Externalities and Decision-Making

Nicolas Antheaume and Jan Bebbington

17. Designing Environmental Impact-Valuation Assemblages for Sustainable Decision-Making

Ian Thomson

18. Accounting for Circularity

Lucy Wishart and Nicolas Antheaume

Part 4: Global and Local Perspectives

19. Africa, From the Past to the Present: Moving the Critical Environmental Accounting Research on Africa Forward

Mercy Denedo and Osamuyimen Egbon

20. Environmental Accounting and Reporting Practices in Asian Countries

Tiffany Cheng-Han Leung

21. Europe

Thomas Johansen

22. Environmental Accounting and Reporting: Evidence from the MENA Region

Radhi Al-Hamadeen

23. The North American Environmental Accounting Research Landscape

Stacy L. Chavez and Andrea M. Romi

24. The Pacific Region

Matthew Scobie, Matt Sorola and Glenn Finau

25. Towards an Accounting of Socio-Environmental Conflicts in South America

Mauricio Gómez-Villegas

Part 5: Thematic Topics in Environmental Accounting

26. Carbon

Robert Charnock, Matthew Brander and Tom Schneider

27. Water

Shona Russell

28. Biodiversity

Jan Bebbington, Tom Cuckston and Clément Feger

29. Accounting for Animal Rights

Eija Vinnari and Markus Vinnari