Articles, Books, Reports and Media Coverage of Interest

 

 

AccountAbility. (2007). Application of the Principles of Materiality, Completeness and Responsiveness as they Relate to the AA1000 Assurance Standard, http://www.accountability21.net/aa1000/default.asp?pageid=286 accessed 30 March 2007.

 

American Institute of Certified Public Accountants. (2005). Statement of Position 03-2: Attest Engagements on Greenhouse Gas Emissions Information. New York.

 

Bebbington, J. & Larrinaga, C. (2008), Carbon Trading: Accounting and Reporting Issues, European Accounting Review, 17(4), 697-717.

 

Beck, U. (1995). Ecological Enlightenment: Essays on the Politics of Risk Society. Atlantic Highlands, New Jersey: Humanities Press.

 

Beder, S. (1997). Global Spin: The Corporate Assault on Environmentalism. Scribe Publications, Melbourne.

 

Braun, M. (2008), The Evolution of Emissions Trading in the European Union – The Role of Policy Networks, Knowledge and Policy Entrepreneurs. Accounting, Organizations and Society, available online 23 July 2008.

 

Callon, M. (2009). Civilizing markets: Carbon Trading Between In Vitro And Bin Vivo Experiments. Accounting, Organizations and Society 34, 535–548.

 

Chicago Climate Exchange. (2007). Welcome to the Chicago Climate Exchange. http://www.chicagoclimatex.com/ accessed 30 March 2007.

 

Cleveland, D. (2007). Trim Energy Bills and Save Planet. Sydney Morning Herald, Investor (April 1), p. 3.

 

COAG Greenhouse and Energy Reporting Group. (2006). A National System for Streamlined Greenhouse and Energy Reporting by Business. http://www.greenhouse.gov.au/ reporting/pubs/ris.pdf accessed 30 March 2007.

 

 

Cook, A. (2009). Emission rights: From Costless Activity To Market Operations. Accounting, Organizations and Society 34, 456–468

 

Department for Environment, Food and Rural Affairs. (2007). EU Emissions Trading Scheme - Guidance on Annual Verification. United Kingdom Government, Version 3, www.defra.gov.uk/Environment/climatechange/trading/eu/permits/pdf/annverifguide.pdf accessed 30 March 2007.

 

Department of Climate Change. (2008). National Greenhouse and Energy Reporting system: Regulations Policy Paper. Australian Government, p. 84. http://www.climatechange.gov.au /reporting/

 

Department of Prime Minister and Cabinet. (2007). Prime Ministerial Task Force on Emissions Trading. Australian Government. http://www.dpmc.gov.au/emissionstrading/index.cfm accessed 30 March 2007.

 

Dusevic, T. (2007). Ready or Not, Here Come the Carbon Traders. TIME Magazine (Feb 26), p.12.

 

Edwards, M. (2000). NGO Rights and Responsibilities: A New Deal for Global Governance, The Foreign Policy Centre/NCVO, London.

 

European Commission. (2007). European Union Emissions Trading Scheme. http://ec.europa. eu/environment/climat/emission.htm accessed 30 September 2009.

 

Freedman, M. & Jaggi, B. (2005), Global warming, commitment to the Kyoto protocol and accounting disclosures by the largest global public firms from polluting industries. The International Journal of Accounting, 40(3), 215-232.

 

Garnaut, R. (2008), Garnaut Climate Change Review, Commonwealth of Australia, Canberra. http://www.garnautreview.org.au/CA25734E0016A131/pages/home

 

Gibson, K. (1996). The Problem with Reporting Pollution Allowances: Reporting in not the Problem. Critical Perspectives on Accounting, 7 (6), 655-665.

 

Global Reporting Initiative. (2007). GRI Register. http://www.globalreporting.org/Reports Database/SearchTheDatabase/ accessed 30 March 2007.

 

Goodin, R. E. (1992). Green Political Theory, Polity Press, Cambridge, MA.

 

Gray, R. (2009). ‘Is Accounting For Sustainability Actually Accounting for Sustainability. . .And How Would We Know? An Exploration of Narratives of Organizations and the Planet”, Accounting, Organizations and Society, Available online 21 May 2009

 

Gray, R. H. (2002). The Social accounting project and Accounting, Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27 (7), 687-708.

 

Gray, R. H. Owen, D., and Maunders, K. (1987). Corporate Social Responsibility, Prentice Hall.

 

Herbohn, K. (2005). ‘A Full Cost Environmental Accounting Experiment’, Accounting, Organizations and Society 30, 519–536.

 

Hopwood, A. (2009). ‘Accounting and the Environment’, Accounting, Organizations and Society 34, (3-4), 433–439.

 

Institute of Chartered Accountants of England and Wales. (2004). Sustainability: The Role of Accountants. ICAEW, London.

 

Intergovernmental Panel on Climate Change. (2007). Climate Change 2007: The Physical Science Basis. www.ipcc.ch/SPM2feb07.pdf accessed 30.3.2007.

 

International Auditing and Assurance Standards Board. (2004). ISAE 3000: Assurance Engagements Other than Audits or Reviews of Historical Financial Information. New York.

 

International Emissions Trading Association. (2002). Accounting for Carbon Trading under the UK Emissions Trading Scheme: A Discussion Paper. IETA, London, 30.

 

International Organization for Standardization. (2006). ISO 14064-3: Greenhouse Gases – Part 3: Specification with Guidance for the Validation and Verification of Greenhouse Gas Assertions. Geneva.

 

Investor Group on Climate Change Australia/New Zealand. (2006). Carbon Disclosure Project Report 2006 Australia & New Zealand. http://www.cdproject.net/ accessed 30.3.2007.

J

anissen, B. (2007). Emissions Trading: New Markets for the 21st Century. INFINACE(March), 38-40.

 

Kundu, D. (2006). Financial Aspects of Carbon Trading. Chartered Accountant (April), 1496-1500.

 

Lehman, G. (1996). Environmental Accounting: Pollution Permits or Selling the Environment. Critical Perspectives on Accounting, 7(6), 667-676.

 

Lehman, G. (2007a). A Common Pitch and the Management of Corporate Relations: Interpretation, Ethics and Managerialism, Journal of Business Ethics, 71: 161-178.

 

Lehman, G. (2007b). The Accountability of NGOs – Accounting and the Public Sphere, Critical Perspectives on Accounting, 18(6), 645-669.

 

Lehman, G., (2011). Interpretativism, Postmodernism and the Natural Environment, Philosophy and Social Criticism, Forthcoming.

 

Lohmann, L. (2009). Toward a Different Debate In Environmental Accounting: The Cases Of Carbon And Cost–Benefit. Accounting, Organizations and Society 34, 499–534.

 

Lohmanna, L. (2008). Toward a Different Debate in Environmental Accounting: The Cases of Carbon and Cost–Benefit. Accounting, Organizations and Society, available online 16 March 2008.

 

Mackey, B. (2007). APEC's Agreement is a Good Start to Tackling Climate Change. The Age (September 11), p.1.

 

Mathews, M. R. (1997). Twenty-five Years of Social and Environmental Accounting Research: Is there a silver jubilee to celebrate? Accounting, Auditing and Accountability Journal, 10 (4), 481-531.

 

Milne, M. J. (1996). Capitalizing and Appropriating Society’s Rights to Clean Air: A Comment on Wambsganss & Sanford’s accounting Proposal. Critical Perspectives on Accounting, 7(6), 681-695.

 

Mock, T., Strohm, C. & Swartz, K. (2007). An Examination of Worldwide Assured Sustainability Reporting. Australian Accounting Review, 17 (1): 67-77.

NSW Greenhouse Office. (2007). Greenhouse Gas Reduction Scheme. http://www. greenhousegas.nsw.gov.au/ accessed 30 March 2007.

 

Orlitzky, M. (2001). Does Firm Size Confound the Relationship Between Corporate Social Performance and Firm Financial Performance? Journal of Business Ethics, 33(2), 167-180.

 

Orlitzky, M. (2005). Payoffs to Social and Environmental Performance. The Journal of Investing, 14(3), 48-51.

 

Orlitzky, M., Schmidt, F. L., & Rynes, S. L. (2003). Corporate Social and Financial Performance: A Meta Analysis. Organization Studies, 24(3), 403-441.

 

Owen, D. (2008). ‘Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research, Accounting, Auditing and Accountability Journal, 21(2): 240-266.

 

Preston, L. E., & O'Bannon, D. P. (1997). The Corporate Social-Financial Performance Relationship. Business and Society, 36(4), 419-429.

 

PWC. (2008). Carbon Countdown. PricewaterhouseCoopers. Sydney, p.35.

 

Ratnatunga, J., Jones, S. & Balachandran, K.R. (2011). The Valuation and Reporting of Organizational Capability in Carbon Emissions Management, Accounting Horizons, March (in-press).

 

Regional Greenhouse Gas Initiative. (2007). Regional Greenhouse Gas Initiative: An Initiative of the Northeast and Mid-Atlantic States of the U.S. http://www.rggi.org/about.htm accessed 30 March 2007.

 

Robertson, D. (1986), Dictionary of Politics, Penguin, London.

 

Salzmann, O., Ionescu-Somers, A., & Steger, U. (2005). “The Business Case for Corporate Sustainability: Literature Review and Research Options”, European Management Journal, 23(1), 27-36.

 

Schumacher, E. F. (1997). This I Believe and Other Essays. Resurgence. Green Books Ltd. Foxhole, Devon.

 

Simnett, R., Vanstraelen, A. & Chua W. F. (2009). Assurance on Sustainability Reports: An International Comparison, The Accounting Review, 84 (3). 937–967.

 

Smith, A. (1776). The Wealth of Nations, Glasgow. Edition of Adam Smith’s Works. University of Chicago Edition, Chicago.

 

Snedeker, S.M. (2003). What is the precautionary principle? How is it taking shape nationally and globally? The Ribbon, BCERF newsletter, 8(3) Autumn, 1-5.

 

Spash, C. L. (2010). The Brave New World of Carbon Trading. New Political Economy, 15(2), 171-195.

 

Stern, N. (2006). Stern Review Report on the Economics of Climate Change. http://www.hm-treasury.gov.uk/independent_reviews/stern_review_economics_climate_change/stern_review_report.cfm accessed 30 March 2007.

 

Tandukar, A. (2007). From Neutral into Drive. BRW – Innovation (March 15-21), 74-75.

 

The Age (2009), “Companies Slow to Act on Emissions,” The Age Business Day, July 21, p.9

 

Tounson, A. (2007). ‘Exxon, Greens in Carbon Consensus’. Weekend Australian, Business (March 24-25), p. 36.

 

United Nations Conference on Trade and Development. (2006). Review of Practical Implementation Issues of International Financial Reporting Standards. http://www.unctad.org/en/docs/c2isarl8_en.pdf  accessed 30.3.2007.

 

Walters, K. (2006). Certified Green. Business Review Weekly (November 16 -22), 39-40.

 

Weekes, P. (2007). Firms Go It Alone on Carbon Trading. The Sunday Age, Business (April 8), 17.

 

World Commission on Environment and Development (1987), Our Common Future, Oxford University Press, Oxford.