To date, both internal and external corporate environmental reporting and management systems have focused on physical input–output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made.  A number of companies – such as Baxter, BT, Xerox, Zeneca and others – are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that – when these are properly considered – pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.

part One|133 pages

General Concepts

chapter 1|31 pages

The Green Bottom Line

chapter 2|25 pages

An Introduction to Environmental Accounting as a Business Management Tool

Key Concepts and Terms 1

chapter 5|14 pages

Valuing Potential Environmental Liabilities for Managerial Decision-Making

A Review of Available Techniques 1

chapter 8|10 pages

Cost Allocation

An Active Tool for Environmental Management Accounting?

part Two|129 pages

Empirical Studies

chapter 9|24 pages

Green Ledgers

An Overview 1

chapter 11|24 pages

Applying Environmental Accounting to Electroplating Operations

An In-Depth Analysis 1

chapter 12|22 pages

Reducing the Uncertainty in Environmental Investments

Integrating Stakeholder Values into Corporate Decisions 1

chapter 13|16 pages

Shared Savings and Environmental Management Accounting

Innovative Chemical Supply Strategies 1

chapter 14|18 pages

Environmental Accounting in an Investment Analysis Context

Total Cost Assessment at a Small Lithographic Printer 1

part Three|98 pages

Case Studies

chapter 15|16 pages

Making Environmental Management Count

Baxter International's Environmental Financial Statement 1

chapter 20|18 pages

The Road Not Taken

Acting on ‘Beyond Environmental Compliance’ in Managerial Decision-Making 1

part Four|6 pages