Encyclopedia of Business and Professional Ethics

Living Edition
| Editors: Deborah C Poff, Alex C. Michalos

Environmental Accounting

  • Muhammad Azizul Islam
Living reference work entry
DOI: https://doi.org/10.1007/978-3-319-23514-1_215-1



Environmental accounting is a broad term which covers both national- and corporate-level environmental performance activities and associated stakeholder interactions. It includes the processing of both financial and nonfinancial information regarding environmental and ecological impacts. At a corporate level, environmental accounting can be defined as a set of organizational activities that deal with the measurement and analysis of the environmental performance of corporations and the reporting of such results to concerned groups, both within and outside the corporation. At a national or regional level, environmental accounting is that branch of accounting dealing with activities, methods, recordings, analysis, and reporting of environmental and ecological impacts of defined economic systems.

The exact scope of environmental accounting remains...

This is a preview of subscription content, log in to check access.


  1. Bennett M, James P (eds) (2000) The green bottom line: environmental accounting for management: current practice and future trends, 2nd edn. Greenleaf Publishing, SheffieldGoogle Scholar
  2. Crowther D, Islam MA (eds) (2015) Sustainability after Rio, Developments in corporate governance and responsibility. Emerald, LondonGoogle Scholar
  3. Deegan C (2003) Environmental management accounting: an introduction and case studies for Australia. Institute of Chartered Accountants in Australia, MelbourneGoogle Scholar
  4. Gray R, Bebbington J (2001) Accounting for the environment, 2nd edn. SAGE, LondonGoogle Scholar
  5. Islam MA (2009) Social and environmental reporting practices of organisations operating in, or sourcing products from, a developing country: evidence from Bangladesh. PhD thesis, RMITGoogle Scholar
  6. Schaltegger S, Burritt R (2000) Contemporary environmental accounting: issues, concepts and practice. Greenleaf Publishing, SheffieldGoogle Scholar

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Accounting Discipline, Business SchoolUniversity of AberdeenAberdeenUK

Section editors and affiliations

  • Andrew West
    • 1
  1. 1.School of Accountancy, QUT Business SchoolQueensland University of TechnologyBrisbaneAustralia