Measuring corporate sustainability

Journal of Environmental Planning and Management

Volumn 43, Issue 2, 2000, Pages 235-252

  Atkinson, Giles ^a,b  

^a LONDON SCHOOL OF ECONOMICS   (United Kingdom)

^b UNIVERSITY COLLEGE LONDON   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

ACCOUNTABILITY; SUSTAINABILITY; TRADE-ENVIRONMENT RELATIONS;

EID: 0033999823     PISSN: 09640568     EISSN: None     Source Type: Journal    
DOI: 10.1080/09640560010694     Document Type: Article

References (66)

1. Atkinson, G., Dubourg, W.R., Hamilton, K., Munasinghe, M., Pearce D.W. & Young, C.E.F. (1997) Measuring Sustainable Development: Macroeconomics and Environment (Cheltenham, Edward Elgar).
2. Barry, B. (1999) Sustainability and intergenerational justice, in: A. Dobson (Ed) Fairness and Futurity (Oxford, Oxford University Press).
3. Bateman, I.J. & Willis, K.G. (1999) Valuing Environmental Preferences: Theory and Practice of the Contingent Valuation Method in the US, EU and Developing Countries (Oxford, Oxford University Press).
4. Bebbington, J. & Gray, R. (1997a) Sustainable development and accounting: incentives and disincentives for the adoption of sustainability by transnational corporations, in: C. Hibbitt & H. Blokdjik (Eds) Environmental Accounting and Sustainable Development: The Final Report (Amsterdam, Limperg Instituut).
5. Bebbington, J. & Gray, R. (1997b) An account of sustainability: failure, success and a reconceptualisation, in: Proceedings of the 5th Interdisciplinary Perspectives on Accounting Conference, vol. 1, 7-9 July.
6. Bennett, M. & James, P. (1997) Environment-related management accounting in North America and its implication for UK companies, in: C. Hibbitt & H. Blokdjik (Eds) Environmental Accounting and Sustainable Development: The Final Report (Amsterdam, Limperg Instituut).
7. Brisson, I. (1996) The UK landfill tax, paper presented at the workshop Environmental Policy Targets and Non-market Valuation, September 2-3 (Oslo).
8. Canadian Institute of Chartered Accountants (CICA) (1997) Full Cost Accounting from an Environmental Perspective (Toronto, Canadian Institute of Chartered Accountants).
9. De Koning-Martens, W. & Van der Ende, N. (1997) 'Bridge over troubled waters' or 'chinese walls': what lessons can be drawn from the EMAA workshop?, in: C. Hibbitt & H. Blokdjik (Eds) Environmental Accounting and Sustainable Development: The Final Report (Amsterdam, Limperg Instituut).
10. Desvousges, W.H., Johnson, F.R. & Banzhaf, H.S. (1998) Environmental Policy Analysis With Limited Information: Principles and Applications of the Transfer Method (Cheltenham, Edward Elgar).
11. ENDS Report (1998) Aggregate tax takes shape, No. 280, May.
12. Epstein, M.J. (1996) Measuring Corporate Environmental Performance: Best Practices for Costing and Managing an Effective Environmental Strategy (Chicago, Irwin Professional).
13. Estes, R.W. (1976) Socio-economic accounting and external diseconomies, Accounting Review, 50(2), pp. 284-290.
14. European Commission (1992) The Fifth Action Programme, Com (92) 23 Final-Vol I-III (Brussels, European Commission).
15. European Commission (1995) Externalities of the Fuel Cycles: ExternE Project, Directorate-General XII (Brussels, European Commission).
16. European Commission (1999) Maintenance, Improvement, Extension and Application of the ExternE Accounting Framework, Directorate-General XII (Brussels, European Commission).
17. Fankhauser, S. (1994) Evaluating the social costs of greenhouse gas emissions, The Energy Journal, 15(2), pp. 157-184.
18. Farmer, M.C. & Randall, A. (1998) The rationality of a safe minimum standard, Land Economics, 74(3), pp. 287-302.
19. Global Reporting Initiative (GRI) (1999) Sustainability reporting guidelines, Draft (Boston, Coalition for Environmentally Responsible Economies (CERES)).
20. Gray, R. (1990) The greening of accountancy: the profession after Pearce, Certified Record Report No. 17 (London, ACCA).
21. Gray, R. (1992) Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability, Accounting, Organisations & Society, 17(5), pp. 399-425.
22. Gray, R. Bebbington, J. & Walters, D. (1993) Accounting for the Environment (London, Paul Chapman).
23. Hamilton, K. (1996a) Pollution and pollution abatement in the national accounts, Review of Income & Wealth, 42, pp. 13-33.
24. Hamilton, K. (1996b) Valuing pollution in the national accounts: marginal damages or maintenance costs?, presented for the London Group on National Accounts and the Environment, May 28-31 (Stockholm).
25. Hamilton, K. (1997) Preservation and strong sustainability, Environment & Development Economics, 2(1), pp. 72-76.
26. Hartwick, J.M. (1993) Notes on economic depreciation of natural resource stocks and national accounting, in: A. Franz & C. Stahmer (Eds) Approaches to Environmental Accounting (Heidelberg, Physica-Verlag).
27. Hawken, P. (1993) The Ecology of Commerce (New York, HarperCollins).
28. Hines, R. (1991) On valuing nature, Accounting, Auditing & Accountability Journal, 4(3), pp. 27-29.
29. Hueting, R. (1980) New Scarcity and Economic Growth (Oxford, Oxford University Press).
30. Huizing, A. & Dekker, H.C. (1992) Helping to pull our planet out of the red: an environmental report of BSO/Origin, Accounting, Organisations & Society, 17(5), pp. 449-458.
31. Kauffman, B. (1993) Microeconomic aspects of saving, in: A. Heerje (Ed) World Savings (Oxford, Basil Blackwell).
32. Krupnick, A. & Burtraw, D. (1996) The social costs of electricity: do the numbers add up?, Resource & Energy Economics, 18(4), pp. 423-466.
33. Maddison, D., Pearce, D.W., Johansson, P-O., Calthrop, E., Litman, T. & Verhoef, E. (1995) Blueprint 5: The True Costs of Road Transport (London, Earthscan).
34. Mäler, K.-G. (1991) National accounts and environmental resources, Environmental & Resource Economics, 1, pp. 1-15.
35. Mathews, M.R. (1997) Twenty-five years of social and environmental accounting research: is there a silver jubilee to celebrate?, Accounting, Auditing & Accountability Journal, 10(4), pp. 481-531.
36. Monsanto (1998) Transformation towards sustainability: the Monsanto experience, 7th International Conference of the Greening of Industry Network, November 15-18 (Rome).
37. National Power (1997) Environmental Performance Review 1997 (Swindon, National Power).
38. Nijkamp, P. & Perrels, A. (1994) Sustainable Cities in Europe (London, Earthscan).
39. Norton, E.G. & Toman, M.A. (1997) Sustainability: economic and ecological perspectives, Land Economics, 73(4), pp. 663-68.
40. Oak Ridge National Laboratory and Resources for the Future (1994) Estimating Fuel Cycle Externalities, 8 vols (Washington, DC, US Department of Energy).
41. Office for National Statistics (1998) UK Environmental Accounts 1998 (London, HMSO).
42. Ontario Hydro (1993) Full Cost Accounting for Decision-Making, Report of Survey Team No. 4 (Toronto, Ontario Hydro).
43. Parker, L.D. (1997) Accounting for environmental strategy: cost management, control and performance evaluation, Asia-Pacific Journal of Accounting, 4(2), pp. 145-174.
44. Pasek, J. & Beckerman, W. (1996) Plural values and environmental valuation, CSERGE Working Paper GEC 96-11 (University College London/University of East Anglia, Centre for Social and Economic Research on the Global Environment (CSERGE)).
45. Pearce, D.W. & Atkinson, G. (1998) The concept of sustainable development: an evaluation of its usefulness ten years after Brundtland, Swiss Journal of Economics, 134(3), pp. 251-269.
46. Pearce, D.W., Hamilton, K. & Atkinson, G. (1996) Measuring sustainable development: progress on indicators, Environment & Development Economics, 1(1), pp. 85-101.
47. Pearce, D.W., Hamilton, K. & Atkinson, G. (1999) Valuing nature, Contribution for the proceedings of the Festschrift for Roefie Hueting, Valuation of Nature and Environment, Royal Netherlands Academy of Arts and Sciences, April 23 (Amsterdam).
48. Pearce, D.W., Markandya, A. & Barbier, E. (1989) Blueprint for a Green Economy (London, Earthscan).
49. Pearce, D.W. & Newcombe, J. (1998) Corporate sustainability: concepts and measures, mimeo (University College London/University of East Anglia, Centre for Social and Economic Research on the Global Environment (CSERGE)).
50. Pezzey, J. (1989) Economic analysis of sustainable growth and sustainable development. Environment Department Working Paper No. 15 (Washington, DC, World Bank).
51. PowerGen (1996) Environmental Performance Report 1996 (London, PowerGen).
52. PowerGen (various) Report and Accounts. (London, PowerGen).
53. Riley, C. (1996) The UK Landfill Tax (Dublin, European Social Foundation).
54. Rowe, R., Lang, C., Chestnut, L., Latimer, D., Rae, D., Bernow, S. & White, D. (1994) The New York Electricity Externality Study, 2 vols. (New York, Oceana Press).
55. Rubenstein, D.B. (1994) Environmental Accounting for the Sustainable Corporation: Strategies and Techniques, (Westport, CN, Quorum Books).
56. Segerson, K. (1994) Liabilities and penalties in policy design, in: D. Bromley (Ed) Handbook of Environmental Economics (Oxford, Basil Blackwell).
57. Smith, V.K. (Ed) (1996) Environmental costing for electricity: theory, experience and prospects, Resource & Energy Economics, 18(4), pp. 333-346.
58. Tietenberg, T. (1996) Environmental and Natural Resource Economics, 4th edition, (New York, Harper-Collins).
59. Toman, M.A. (1998) Sustainable decision-making: the state of the art from an economics perspective, RFF Discussion Paper 98-39 (Washington, DC, Resources for the Future).
60. Tuppen, C. (Ed) (1996) Environmental Accounting in Industry: A Practical Review (London, British Telecommunications).
61. United Nations (1993) Integrated Environmental and Economic Accounting, Series F No. 61 (New York, UN).
62. United Nations (1997) Environmental Financial Accounting Guidelines, Report prepared for the UNC-TAD Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) (New York, UN)
63. US Environmental Protection Agency (US EPA) (1996) Full Cost Accounting for Decision Making at Ontario Hydro: A Case Study (Washington, DC, US Environmental Protection Agency).
64. World Commission on Environment and Development (WCED) (1987) Our Common Future, Report of the World Commission on Environment and Development (Oxford, Oxford University Press).
65. Whitby, M. & Adger, W.N. (1996) Natural and reproducible capital and the sustainability of land use in the UK, Journal of Agricultural Economics, 47(1), pp. 50-65.
66. World Bank (1997) Expanding the Measure of Wealth (Washington, DC, World Bank).