Description
Book SynopsisThis path-breaking book shows how green accounting can be compatible with ecological economics and how it can contribute to the implementation of sustainability. It explores the history and methodology of green accounting and describes the state-of-the-art construction of green accounts in individual countries.
The authors first provide an overview of the history of national accounting and its place in the debate concerning sustainability. In particular they address the social role that accounts play, the relationship of national accounts to economic traditions, and the relationship between green national accounts and ecological economics. They go on to describe issues related to the history of green accounts and the methodologies adopted, and discuss the Dutch experience with the NAMEA system, the use of input-output analysis in national accounting and the conceptual issues raised by green accounting. Finally, the authors show how green accounts are being constructed and used in various countries, by both national governments and corporate businesses. The book features new case studies of green national accounting in Europe, Africa and Canada, the UK experience in establishing green accounts and the process of greening business accounts.
Greening the Accounts will be required reading for scholars of ecological economics, environmental studies and business and national accounting.
Table of ContentsContents: Preface 1. Introduction Part I: The History of National Accounts 2. The Social and Political Roles of National Accounting 3. Roots of Green Accounting in the Classical and Neoclassical Schools 4. Sustainability, Ecological Economics and Green Accounting Part II: Green Accounting as a Policy Instrument 5. Indicators and Accounts of Sustainable Development: the NAMEA Approach 6. Formal Models and Practical Measurement for Greening the Accounts 7. The Magic Triangle of Input–Output Tables 8. Alternative Green Accounting Methodologies Part III: Uses of Green Accounting 9. Case Studies: Uses of Green Accounting 10. Constructing Green Accounts 11. Corporate Environmental Accounting: Accounting for Environmentally Sustainable Profits 12. Setting the Agenda for Green Accounting in the 21st Century Index
