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Green accounting: a conceptual framework

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  • Tony Greenham

Abstract

Awareness of environmental limits has led to a proliferation of accounting methodologies designed to measure the impact of human activity on the earth's ecological systems and resources. Such methodologies can be collectively described as green accounting, and categorised in three different ways; first, by whose actions are being accounted for; second, by the time period being considered; third, by how environment impacts are measured. Current practice tends to focus on parallel reporting with financial accounting still having greater importance. Green accounting remains largely voluntary and unaudited. The key challenges for green accounting can be summarised as first to determining the scale of change in human activity required to prevent environmental degradation and incorporating some reference to these limits within its metrics, and second to be effective in prompting the necessary behavioural change within the necessary timescale.

Suggested Citation

  • Tony Greenham, 2010. "Green accounting: a conceptual framework," International Journal of Green Economics, Inderscience Enterprises Ltd, vol. 4(4), pages 333-345.
    • Handle: RePEc:ids:ijgrec:v:4:y:2010:i:4:p:333-345
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    Cited by:

    1. Octisari Sully Kemala & Artati Dwi & Firmansyah Irman & Mahardhika Arya Samudra & Romandhon & Susetyo Aris & Yuniarto Arif Sapta & Budianto Roni, 2024. "Understanding Trends in Green Accounting Studies: A Bibliometrics Analysis," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 15(1), pages 119-135.
    2. Candy Chamorro Gonzalez & Jesús Peña-Vinces, 2023. "A framework for a green accounting system-exploratory study in a developing country context, Colombia," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9517-9541, September.

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