Legal aspects of environmental accounting: the greening of accounts

Fraser Bell, Renée Palmer and Gordon Boyce

Chapter 6 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 88-103 from Edward Elgar Publishing

Abstract: This chapter examines the environmental accounting and accountability issues by exploring how lawyers and accountants identify a common ground in the development of environmental management systems (EMS). It focuses on a Canberra-based initiative that aims to measure environmental costs and benefits in the accounts of local government bodies, drawing on some European trends. It is essential to consider international trends when predicting how any country will progress in terms of environmental responsibilities.

Keywords: Commonality; Environment; Costs; Benefits; Liabilities; Responsibilities (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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