ABSTRACT
Environmental accounting and reporting is not a single, tidy and coherent area of activity. It comprises a number of quite different strands and, for the purposes of this chapter, we will think of these strands as being:
• the environmental impact on financial statements and auditing (financial accounting);
• accounting in support of environmental management (management accounting); • environmental reporting; • social reporting, the Global Reporting Initiative (GRI) and towards the ‘triple bottom
line’; and • accounting and reporting for sustainable development and sustainability.
