Preface and Personal Acknowledgements
How to Use this Book
About CSEAR, the ACCA, and KPMG
Acronyms and Abbreviations Used in the Text
PART A: INTRODUCTION TO THE ISSUES
1. Business and the Environment: The Challenge for Accounting and Finance
2. Business and the Environment: Agenda, Attitudes, and Actions
PART B: MANAGEMENT INFORMATION AND ACCOUNTING
3. Greening the Organization: Getting Started
4. Environmental Policy: Adoption, Establishment, and Implementation
5. Environmental Audit: Assessment, Review, Management, and Attestation
6. Accounting and the Control of Energy Costs
7. Accounting and Controlling for the Costs of Waste, Packaging, and Recycling
8. Investment, Budgeting, and Appraisal: Environment at the Heart of the Accounting and Financial Systems
9. Life Cycle Analysis and Assessment
PART C: EXTERNAL RELATIONS
10. The Greening of Finance: Bank Lending, Insurance, and Ethical/Environmental Investment
11. External Reporting and Auditing I: Reporting Within a Financial Framework
12. External Reporting and Auditing II: Non-Financial Reporting
13. The External “Social Audits”
PART D: FUTURE DIRECTIONS
14. Accounting and Reporting for a Future: Sustainability, Accountability, and Transparency
15. A Change of Paradigm?
Appendices
Index