Article review Accounting for the Environment: Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting

The author's stated purpose in writing this article was twofold: (1) to provide a theoretical justificationfor environmental accounting and (2) to investigate the implications, for organisationsand accountants, of a theoretical model that is proposed in the paper. The paper mounts a persuasiveargument about the urgency for action to address the impact on the environment frombusiness activity. However, one should not be distracted by the discussion of the extent ofbusiness and human action on the environment. Such impacts exist and must be controlled,which requires appropriate systems to account and report such impacts.