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Introduction
Environmental accounting used to be considered as a separate form of accounting and few businesses saw its relevance to reducing the impact of their day-to-day business operations or to their public reporting. Today organisations are increasingly being encouraged to account for, and publicly disclose, their internal and external environmental (and social) costs and report on their progress towards greater sustainability to their stakeholders.

This report outlines recent developments in environmental accounting at an international, EU, and national level. Both environmental and sustainability accounting techniques are described and a number of corporate cases are presented to show how they can positively affect business performance in both the private and public sectors.
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Contents

Foreword
Opening Remarks

SESSION ONE: International and EU developments

1. Environmental Accounting Developments Following WSSD,
   Roger Adams, Executive Director – Technical, ACCA
2. The Work of EMARIC and the UN EMA Expert Working Group,
   Deborah Savage, Director, EMA Research and Information Center
3. Accounting Implications of EU Emissions Trading Directive,
   Robert Casamento, Senior Manager, Deloitte & Touche
   
   Questions on Session One
   
   SESSION TWO: UK developments
   
4. Materiality, Disclosures and the OFR, Deborah Doane, NEF
5. Using Environmental Management Accounting (EMA) to Improve Profits: The EnviroWise EMA Guidelines, Martin Bennett, University of Gloucestershire Business School
6. The SIGMA Sustainability Accounting Guide, David Bent, Principal Sustainability Adviser, Forum for the Future
   
   Questions on Session Two
   
   SESSION THREE: Innovative Case Studies
   
7. Environmental Accounting at Bulmers, David Bent, Principal Sustainability Adviser, Forum for the Future
8. Environmental Cost Savings Case Studies, Caroline Coleman, Envirowise
9. Accounting for the Costs and Benefits of CSR-related Activities,
   Chris Mills, Ethical Policy Adviser, The Co-operative Bank
10. The Accounting and Disclosure of Environmental Liabilities, Phil Kirby, SecondSite Property Holdings Ltd
    Questions on Session Three
    
    Speakers’ Biographies and Contact details

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