Modern Regulations and Practices for Social and Environmental Accounting

Social Accounting can include Environmental accounting. Some examples of environmental disclosures considered are: any statement and information related with environmental policies, environmental management system (including ISO 14001 and Eco Management and Audit Scheme – EMAS), pollution from business operations, pollution arising from use of product, discussion of specific environmental laws and regulations affecting company operations and products, prevention or repair of damage to the environment resulting from processing of natural resources; conservation of natural resources and recycling activities, sustainability environmental aesthetics, conservation of energy in the conduct of business operations; energy efficiency of products; and other environmental matters. This publication/book will be an important contribution to shed more light to the accounting and business community.

The publication of this book is an important contribution to regulators, investors, academics and all others interested in the subject of social and environmental accounting. This is a current issue where research is urgently needed in terms of regulation, norms, organizational practices and the challenge of education. This book will be an accessible and informative guide for accounting professionals, external auditors, tax professionals, financial analysts, managers, teachers, researchers, university students and for all interested in Business topics.