Routledge Handbook of Environmental Accounting

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.

Preface Rob Gray and David Owen Part 1: Framing the Issues Curating Environmental Accounting Knowledge Jan Bebbington, Carlos Larrinaga, and Ian Thomson The Foundations of Environmental Accounting Jan Bebbington Theorising Environmental Accounting and Reporting Brendan O’Dwyer Before Research Methods Comes "Methodising": Implications for Environmental Accounting Research Ian Thomson The Accounting Profession’s Environmental Accounting and Reporting Thought Leadership Jeffery Unerman Environmental Accounting and 21st-Century Sustainability Governance Carlos Larrinaga Part 2: Financial Accounting and Reporting Financial Accounting and the Natural Environment Thereza Raquel Sales de Aguiar and Jan Bebbington Stand-Alone and Integrated Reporting Helen Tregidga and Matias Laine Assurance Services for Sustainability Reporting and Beyond Charika Channuntapipat Norm Development in Environmental Reporting Carlos Larrinaga and Juliette Senn Shareholder Activism and the Environment Michelle Rodrigue and Giovanna Michelon Financial Markets and Environmental Information Giovanna Michelon Part 3: Management Accounting Strategic Environmental Management Accounting Delphine Gibassier Designing Eco-Controls for Multi-Objective Organizations Lies Bouten and Sophie Hoozée Materials and Energy Accounting Roger Burritt, Katherine Christ and Stefan Schaltegger Externalities and Decision-Making Nicolas Antheaume and Jan Bebbington Designing Environmental Impact-Valuation Assemblages for Sustainable Decision-Making Ian Thomson Accounting for Circularity Lucy Wishart and Nicolas Antheaume Part 4: Global and Local Perspectives Africa, From the Past to the Present: Moving the Critical Environmental Accounting Research on Africa Forward Mercy Denedo and Osamuyimen Egbon Environmental Accounting and Reporting Practices in Asian Countries Tiffany Cheng-Han Leung Europe Thomas Johansen Environmental Accounting and Reporting: Evidence from the MENA Region Radhi Al-Hamadeen The North American Environmental Accounting Research Landscape Stacy L. Chavez and Andrea M. Romi The Pacific Region Matthew Scobie, Matt Sorola and Glenn Finau Towards an Accounting of Socio-Environmental Conflicts in South America Mauricio Gómez-Villegas Part 5: Thematic Topics in Environmental Accounting Carbon Robert Charnock, Matthew Brander and Tom Schneider Water Shona Russell Biodiversity Jan Bebbington, Tom Cuckston and Clément Feger Accounting for Animal Rights Eija Vinnari and Markus Vinnari

Jan Bebbingtonis the Rubin professor of sustainability in business and Director of the Pentland Centre at the University of Lancaster, UK. https://www.lancaster.ac.uk/pentland/education-for-sustainability/education-resources-for-environmental-accounting/ Carlos Larrinaga is a professor of accounting at the University of Burgos, Spain. Brendan O’Dwyer is a professor of accounting at the Alliance Manchester Business School, UK, and the University of Amsterdam Business School, the Netherlands. Ian Thomson is a professor of accounting and sustainability at Birmingham Business School, UK,and thedirector of the Lloyds Banking Group Centre for Responsible Business.