Green Reporting: Accountancy and the Challenge of the Nineties by D. Owen
Green reporting provides a fundamental challenge facing accountants in the 90s. This book is both an overview and a practical and down to earth handbook for accountants, chief executives and policy makers in industry, commerce and the public sector. It draws together the emerging issues in the environmental and social spheres and addresses them in the context of that major medium of communication, the company report. The book is divided into four parts: part one charts emerging issues in the environmental and social spheres and draws out their potential impact on the accountancy function. The second part elicits views on the future of Green reporting from the perspectives of industry and commerce, the trade union movement, the accounting profession and prominent pressure groups. The next section surveys current trends in Green reporting both in the United Kingdom and western Europe. A series of case studies highlights the activities of companies which have been particularly innovative in developing management information systems. The important developments, outside the corporate reporting function, such as the social audit and green investment movements, are also explained. Finally, the book analyzes the practical implications of introducing Green reporting systems.