About the Book
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.
Table of Contents: Preface
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 AH
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. Paid 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 Environmenal Cost Accounting-An Instrospection/Biswajit Bhadra
39. Impact of Environmental Accounting on Productivity/Abdel Naser Nour
40. Environmental Auditing : In Search of Corporate Environmental Sustainability/Amp Choudhri