The last two decades have witnessed an increasing global concern for the harmful long-term impact of industrial activities on the environment and subsequently on the financial performance of a company and the economic growth of a country. This has led to a growing demand from various stakeholders for measurement of a company's environmental activities and impacts, and subsequent public disclosure of this information. As a result, a new area of accounting has emerged regarding environmental accounting.

Environmental accounting at a corporate level deals with identification, measurement, recognition and disclosure of environmental costs, liabilities and contingencies in the financial records of a company for the benefit of various internal and external stakeholders.

This book provides a broad introduction to the whole area of environmental accounting and reporting (EAR). It covers environmental accounting, environmental reporting, and environmental auditing together as these are interrelated and form a very important part of a company's comprehensive environmental management system. An attempt has also been made to assess the need for a separate regulatory framework to address these issues more specifically.

Key Topics Covered:

1. Environmental Accounting and Reporting: An Introduction

2. Environmental Accounting and Reporting: Concepts and Theoretical Framework

3. Environmental Accounting and Reporting: Regulatory Framework

4. Existing Studies and Their Critical Evaluation

5. Corporate Environmental Accounting and Reporting Expectation Gap: Evidence from India

6. Environmental Disclosure Practices of Select Companies

7. Summary, Conclusions and Policy Recommendations

Bibliography

Author:

Dr. Shuchi Pahuja is Associate Professor at PGDAV College, University of Delhi, Delhi. She obtained her doctoral degree from the Department of Commerce, Delhi School of Economics, University of Delhi in 2006. She has teaching experience of about one and a half decades.

Dr. Pahuja has presented papers in various national and international conferences including 29th Annual Congress of European Accounting Association (EAA), held in Dublin, Ireland from 22nd to 24th March, 2006. She is a member of Social Responsibility Research Network (SRRN) of UK.

For more information visit http://www.researchandmarkets.com/research/9644bc/environmental_acco