CONTENTS:- 1. Environmental accounting and reporting: an emerging issue/Alok Kumar Pramanik. 2. Environmental accounting/Bibhuti B. Pradhan. 3. Environmental auditing for effective corporate management/Nikhil Bhusan Dey. 4. Environmental accounting and audit/A.M. Mohamed Sindhasha and E. Mubarak Ali. 5. Environmental accounting: an Indian panorama/Pramod Kumar. 6. The need for an environmental audit/M. Selvam. 7. Corporate environmental responsibility—legal aspects, accounting and auditing/H.S. Oza. 8. Issues in environmental accounting/C.S. Cheema and R. Inder Singh. 9. Environmental accounting—an emerging concept in accounting/H.J. Rana. 10. Accounting for environment/Mehta Amitkumar Srikantbhai. 11. Environmental accounting and corporate responsibility/M. Balachandran. 12. Reporting on environmental aspects by joint stock companies: a sample study/G.S. Shah, C.P. Patel and F.H. Shah. 13. Environmental auditing/C.H. Jariwala. 14. Environmental accountability—the cry of our age/G. Ganesan. 15. Environmental accounting and reporting/Hazi M. Sheik Mohamed. 16. Environmental disclosure and accounting/A.S. Kantawala. 17. Environmental accounting: a change in the corporate reporting practices/Pranam Dhar. 18. Environmental accounting—need of the hour/A. Selvaraj. 19. Environmental reporting/C.S. Cheema. 20. Environmental audit/Hemant Shukla and Hitesh Shukla. 21. Environmental disclosure in Bangladesh/Shahed Imam. 22. Environmental accounting for developing countries and its implementation problems—Indian context/C.K. Sonara. 23. Environmental accounting: tool for measuring cost, revenue and assets/Sujit Sikidar and Pranjit Kumar Nath. 24. Environmental audit and Indian scenario/Alok Kumar Pramanik. 25. Environmental accounting—an alternative proposal/T.C. Saha and Pranesh Das. 26. Polish perspectives on environmental accounting policy/Marta Stepien. 27. Importance of accounting in environmental protection/Marta Stepien and Waldemar Dotkus. 28. Corporate environmental reporting: perceptions of corporate managers/Bibhuti B. Pradhan and Ranjan K. Bal. 29. Environmental accounting: its relevance and significance in the context of corporate information disclosure/Hem Chandra Gautam and Bhaskarjyoti Bora. 30. Environmental accounting and reporting: a conceptual framework with an insight into Bangladesh perspective/Swapan Kumar Bala and Shahed Imam. 31. Environmental accounting and reporting—an overview/Ziaul Islam. 32. Environmental accounting and reporting: theoretical justifications and practices/Jong-Seo Choi. 33. Environmental reporting and its application by listed companies in Sri Lanka/G.A. Nikam and M.W. Wickramarachchi. 34. Environmental accounting—certain evolutionary issues/S. Aravanan. 35. Environmental accounting and disclosure: an overview/Uttam Kumar Dutta. 36. Environmental accounting and reporting/V.K. Pandey and Rajeev Prabhakar. 37. Environmental management: accountants role/R.L. Hyderabad. 38. ISO 14001 and environmental cost accounting—an introspection/Biswajit Bhadra. 39. Impact of environmental accounting on productivity/Abdel Naser Nour. 40. Environmental auditing: in search of corporate environmental sustainability/Arup Choudhri.
DESCRIPTION
Now-a-days, the environmental issues have become top most priority. There is more and more demand for assessment of the environment impact on goods and services being produced. There is growing pressure for business to consider environmental effect on their operation. As a result, accounting and disclosure of environmental matters have been rapidly emerging as an important dimension of Corporate Accounting and Reporting Practices. It has become a global issue with a pressing need also to harmonise accounting and reporting of environmental costs and liabilities. The global community considers it necessary to determine the best practice in accounting for environmental transactions and events in the financial statements and associated notes. Ultimately, accounting for the environment and its disclosure for the various interested parties in the annual report of the companies has been emerging as an important factor. This book covers almost all the aspects of environmental accounting and reporting system prevailing in India and abroad.