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The accountant's task as a friend to the earth

Article Abstract:

The increase in environmental awareness in both consumers and the government will have an impact on the UK business climate in the 1990s, and accountants must be cognizant of this change. Accountants must be aware of how to deal with new taxes, consider environmental factors when making investment appraisals, implement new pollution control techniques, study the feasibility of implementing renewable resources, and estimate the impact of green consumer preferences on extant markets. Organizations can implement environmental accounting by making compliance-with-standards audits and ethical audits, which can be reported in a social report in the annual report. Contrasting the social report with extant standards and the organization's ethical code can make environmental reporting empirical and show the organization's commitment to environmental responsibility.

Author: Gray, Rob
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1990
United Kingdom, Accounting and auditing, Accounting, Accountants, Environmental policy, Ecology, Great Britain

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NGOs, civil society and accountability: making the people accountable to capital

Article Abstract:

Impact of society and stakeholders on Nongovernmental organizations' (NGO) accountability is analyzed.

Author: Collison, David, Gray, Rob, Bebbington, Jan
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2006
United States, Analysis, Economic aspects, Non-governmental organizations, Nongovernmental organizations, Responsibility, Stakeholders

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