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Environmental Accounting

When we will work together

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Environmental Accounting

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    1. Environmental Accounting Prof. Jan Bebbington j.bebbington@abdn.ac.uk

    2. When we will work together … Lecture 17th, 18th & 20th of November (slides on web) Workshop in week commencing 24th November – reporting back on doing an environmental audit (handout given & on web) JB at panel discussion December 16th (?? I think!!)

    3. Lecture outline 17th November What is accounting? Why is accounting important? What does environmental accounting seek to do? What activities take place within environmental accounting? 18th November Environmental auditing (link to workshop) Environmental & SD reporting … what is credible reporting?

    4. Lectures cont … November 20th Accounting for SD in the oil and gas industry Other applications of full cost accounting

    5. Accounting is … Working out the costs of things, budgeting & planning, controlling costs Keeping financial records, preparing accounts, helping run a business Insolvency, auditing, tax planning, consultancy A powerful technology which defines what is possible & defines success/failure

    6. Accounting is also … Production of medical breakthroughs, amount of oil & gas exploration Democracy, accountability, transparency & enhancing social welfare Language, witchcraft Environmental crisis, poverty, inequality, social conflict, exploitation of labour

    7. Accounting’s take on the world is that … Accounting entities – narrow boundaries Economic events – not considering social and environmental events Financial description – or ‘doesn’t exist’ For a set of users (usually owners & finance providers) – but not other people affected by the entity/stakeholders

    8. Role of accountants in organisations Describe what has gone on – record keeping Provide information/systems to enable control to be exercised Provide information about the functioning of organisations to people outside of the organisation Create stories about the ‘reality’ of organisations

    9. Environmental accounting – by accounting subject area Within conventional financial statements (& audited) Within environmental management and management accounting Within new forms of reporting and disclosure (environmental reporting) Within the context of sustainable development

    10. Environmental accounting – by functional aim Identify & reduce negative environmental impact of conventional accounting Separately identify environmentally related costs & revenues within conventional accounting Try to reconcile the conflict between conventional & environmental criteria Devise new forms of financial & non-financial accounting systems, information & control systems to support more environmentally benign management decisions Develop new forms of performance appraisal for internal & external purposes Operationalise sustainability

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