Environmental accounting and energy regulation

  • Roger L. Burritt
  • Brenda Boardman
Part of the Studies in Regulation book series (STUDREG)


Environmental accounting is a new area of study. Its development has occurred at two levels. The term initially became familiar in national income accounting when it was recognised that GNP had defects as a measure of economic progress. Environmental factors had to be taken into account and so a supplementary form of reporting was developed by the United Nations Environment Programme, for countries to follow on a voluntary basis. In the last five years environmental accounting at the level of nations has been overtaken by a growing concern for environmental reporting at the corporate level. Indeed, it has been claimed that environmental accounting for organisations has now taken a central role in the deliberations of the world-wide accounting profession1. Although environmental accounting has the capacity to serve as a link between the aggregate and organisational levels, comments that follow focus on environmental accounting for organisations.


United Nations Environment Programme Accounting Information Corporate Behaviour Accounting Profession Sulphur Dioxide Emission 
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  1. Blake J., ‘A Classification System for Economic Consequences Issues in Accounting Regulation’, Accounting and Business Research, 1992, Vol.22, Issue 88, pp.305–321; andCrossRefGoogle Scholar
  2. Brown V.H., ‘Accounting standards: their economic and social consequences’, Accounting Horizons, 1990, Vol.4, Issue 3, pp.89–97.Google Scholar
  3. See also the contrasting case by Zeff S.A. and Johansson S., ‘The curious accounting treatment of the Swedish government loan to Uddeholm’, Accounting Review, 1984, Vol.59, Issue 2, pp.342–350.Google Scholar

Copyright information

© The Regulatory Policy Institute 1996

Authors and Affiliations

  • Roger L. Burritt
  • Brenda Boardman

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