Management And Accounting Web

Environmental Costs Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Environmental Cost Main Page | Social Accounting Main Page

Aerts, W. and D. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34(1): 1-27.

Agrawal, V. V., M. Ferguson, L. B. Toktay and V. M. Thomas. 2012. Is leasing greener than selling? Management Science (March): 523-533.

Al-Tuwaijri, S. A., T. E. Christensen and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29(5-6): 447-471.

Alawattage, C. and S. Fernando. 2017. Postcoloniality in corporate social and environmental accountability. Accounting, Organizations and Society (60): 1-20.

Alciatore, M. L. and C. C. Dee. 2006. Environmental disclosures in the oil and gas industry. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 49-75.

Alewine, H. C. and T. C. Miller. 2016. How balanced scorecard format and reputation related to environmental objectives influence performance evaluations. Advances in Management Accounting (27): 123-165.

Alewine, H. C., C. D. Allport and W. M. Shen. 2016. How measurement framing and accounting information system evaluation mode influence environmental performance judgments. International Journal of Accounting Information Systems (23): 28-44.

Andeobu, L., C. S. Wright and S. Hettihewa. 2017. Insights on how extractive industry firms enhance stakeholder confidence and comfort. Cost Management (September/October): 6-18.

Anders, S. B. 2016. World Business Council for Sustainable Development. The CPA Journal (June): 80-81.

Anderson, U. L. 1992. The new federal sentencing guidelines: Implications for the internal audit function. Internal Auditing 8(2): 71-77.

Andersson, L. M. and T. S. Bateman. 2000. Individual environmental initiative: Championing natural environmental issues in U.S. business organizations. The Academy of Management Journal 43(4): 548-570. (JSTOR link).

Annala, C. and J. Howe. 2004. Trading solutions for lowering air pollution. Strategic Finance (September): 40-44. (Emissions trading markets add flexibility and risks).

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Aragón-Correa, J. A. 1998. Strategic proactivity and firm approach to the natural environment. The Academy of Management Journal 41(5): 556-567. (JSTOR link).

Arias-Maldonado, M. 2007. An imaginary solution? The green defence of deliberative democracy. Environmental Values 16(2): 233-252.

Aronsson, T. Editor. 2011. Handbook on Environmental Accounting. Edward Elgar Pub.

ASCE. 2005. The 1988, 1998, 2001, 2003, 2005, 2009 Report Cards for America's Infrastructure. http://www.asce.org/reportcard/ (Summary).

Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 279-292.

Asheim, G. B. 2002. Green national accounting for welfare and sustainability: A taxonomy of assumptions and results. Center for Economic Studies and Ifo Institute for Economic Research Working Paper Series Nr. 827.

Asheim, G. B. 2000. Green national accounting: Why and how? Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 25-48.

Askarany, D. and A. W. Franklin-Smith. 2014. Cost benefit analyses of organic waste composting systems through the lens of time driven activity-based costing. Journal of Applied Management Accounting Research (Summer): 59-74.

Assadourian, E. and T. Prugh. 2013. State of the World 2013. Is Sustainability Still Possible? Island Press.

Bailey, R. W. and R. Clarke. 2000. Global macroeconomic sustainability: A dynamic general equilibrium approach. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 177-194.

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Ballou, B., R. J. Casey, J. H. Grenier and D. L. Heitger. 2012. Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons (June): 265-288.

Bansal, P. and K. Roth. 2000. Why companies go green: A model of ecological responsiveness. The Academy of Management Journal 43(4): 717-736. (JSTOR link).

Barnett, M. L. 2004. Are globalization and sustainability compatible? A review of the debate between the world business council for sustainable development and the International Forum on Globalization. Organization & Environment (November): 523-532.

Barnett, M. L. 2004. Kicking the black box around: A review of 'The Corporation'. Organizational Analysis 12(4): 419-422.

Barney, J. B., F. L. Edwards and A. H. Ringleb. 1992. Organizational responses to legal liability: Employee exposure to hazardous materials, vertical integration, and small firm production. The Academy of Management Journal 35(2): 328-349. (JSTOR link).

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Bartelmus, P. 1994. Environment, Growth and Development: The concepts and strategies of sustainability. New York: Routledge.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209. (JSTOR link).

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Barton, T. L. and J. B. MacArthur. 2011. A new hue of green for the management accountant. Strategic Finance (March): 36-41.

Bateson, G. 1991. Sacred Unity: Further Steps to an Ecology of Mind. Harper Collins.

Bateson, G. 2000. Steps to an Ecology of Mind: Collected Essays in Anthropology, Psychiatry, Evolution, and Epistemology. University of Chicago Press.

Bateson, G. 2002. Mind and Nature: A Necessary Unity (Advances in Systems Theory, Complexity, and the Human Sciences). Hampton Pr. (Originally published in 1980).

Bayou, M. E. and J. B. Nachtman. 1992. Costing for manufacturing wastes. Journal of Cost Management (Summer): 53-62. (Summary).

Bearse, A. W. 1971. Air pollution: A case study. Management Accounting (September): 16-18.

Beasley, M. S. and D. S. Showalter. 2015. ERM and sustainability: Together on the road ahead. Strategic Finance (March): 32-39.

Bebbington, J. and C. Larrinaga. 2014. Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39(6): 395-413.

Bebbington, J. and I. Thomson. 2013. Sustainable development, management and accounting: Boundary crossing. Management Accounting Research (December): 277-283.

Beets, S. D. and C. C. Souther. 1999. Corporate environmental reports: The need for standards and an environmental assurance service. Accounting Horizons (June): 129-145.

Beiman, I. 2008. Economic and environmental sustainability: A modest proposal - Part II. Cost Management (September/October): 18-28.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bekefi, T. and M. J. Epstein. 2008. Transforming social and environment risks into opportunities. Strategic Finance (March): 42-47.

Bekefi, T. and M. J. Epstein. 2016. 21st Century sustainability. Strategic Finance (November): 28-37.

Bernotat, W. H. 2007. Take responsibility for climate change. Harvard Business Review (July-August): 58-59.

Berns, M., A. Townend, Z. Khayat, B. Balagopal, M. Reeves, M. S. Hopkins and N. Kruschwitz. 2009. The business of sustainability: What it means to managers now. MIT Sloan Management Review (Fall): 20-26.

Bewley, K. and Y. Li. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting & Management (1): 201-226.

 Bhattacharya, C. B. and P. Polman. 2017. Sustainability lessons from the front lines. MIT Sloan Management Review (Winter): 71-78.

Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.

Boe, E. S. 1970. Environmental management: The role of the CPA. The Journal of Accountancy (November): 82.

Boeker, W. 1991. Organizational strategy: An ecological perspective. The Academy of Management Journal 34(3): 613-635. (JSTOR link).

Boer, G., M. Curtin and L. Hoyt. 1998. Environmental cost management. Management Accounting (September): 28-30, 32, 34, 36 and 38. (Summary).

Bonson, E. and M. Bednarova. 2015. YouTube sustainability reporting: Empirical evidence from Eurozone-listed companies. Journal of Information Systems (Fall): 35-50.

Borkowski, S., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A case study on sustainability reporting. IMA Educational Case Journal 3(2): 1-15.

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Borkowski, S. C., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A model for sustainability reporting. Strategic Finance (September): 28-37.

Boulton, W. R., W. M. Lindsay, S. G. Franklin and L. W. Rue. 1982. Strategic planning: Determining the impact of environmental characteristics and uncertainty. The Academy of Management Journal 25(3): 500-509. (JSTOR link).

Bourgeois, M., K. Breaux, M. Chiasson and S. Mauldin. 2010. Tax incentives of going green. The CPA Journal (November): 18-24.

Bouten, L. and S. Hoozee. 2013. On the interplay between environmental reporting and management accounting change. Management Accounting Research (December): 333-348.

Bradford, M., J. Earp and P. Williams. 2014. Sustainability reports: What do stakeholders really want? Management Accounting Quarterly (Fall): 13-18. (Six dimensions or categories of activities in sustainability reports).

Brandes, J. L. 1977. Identifying and recording environmental plant costs. Management Accounting (April): 27-31.

Bremser, W. G. 2014. A growing interest in sustainability. The CPA Journal (March): 15-17.

Brinker, B. J. 1995. Environmental cost management. Journal of Cost Management (Summer): 3.

Broido, A., R. J. McConnen and W. G. O'Regan. 1965. Some operations research applications in the conservation of wildland resources. Management Science (July): 802-814. (JSTOR link).

Brokaw, L. 2009. Does sustainability change the talent equation? MIT Sloan Management Review (Fall): 33-34.

Brown, D. L., J. F. Dillard and R. S. Marshall. 2005. Strategically informed, environmentally conscious information requirements for accounting information systems. Journal of Information Systems (Fall): 79-103.

Brown, D. L., R. P. Guidry and D. M. Patten. 2010. Sustainability reporting and perceptions of corporate reputation: An analysis using Fortune. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 83-104.

Brown, L. R. 2001. Eco-Economy: Building an Economy for the Earth. Earth Policy Institute.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Buhr, N. and S. Reiter. 2006. Ideology, the environment and one world view: A discourse analysis of Noranda's environmental and sustainable development reports. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 1-48.

Burnett, R. D. and D. R. Hansen. 2008. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society 33(6): 551-581.

Burnett, R. D., C. J. Skousen and C. J. Wright. 2011. Eco-effective management: An empirical link between firm value and corporate sustainability. Accounting and the Public Interest (11): 1-15.

Burnett, R. D., D. R. Hansen and O. Quintana. 2007. Eco-efficiency: Achieving productivity improvements through environmental cost management. Accounting and the Public Interest (7): 66-92.

Burritt, R. L. and S. Welch. 1997. Australian Commonwealth entities: An analysis of their environmental disclosures. Abacus 33(1): 69-87.

Burritt, R. L., S. Schaltegger, M. Bennett, T. Pohjola and M. Csutora, Editors. 2011. Environmental Management Accounting and Supply Chain Management. Springer.

Burt, O. R. 1964. Optimal resource use over time with an application to ground water. Management Science (September): 80-93. (JSTOR link).

Busco, C., G. Fiori, M. L. Frigo and A. Riccaboni. 2017. Sustainable development goals: Integrating sustainability initiatives with long-term value creation. Strategic Finance (September): 28-37. (Summary).

Busco, C., M. L. Frigo, E. L. Leone and A. Riccaboni. 2010. Cleaning up: Using management control systems in implementing sustainability can profit the earth as well as a corporation. GE and P&G show how. Strategic Finance (July): 29-37.

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2013. Redefining corporate accountability through integrated reporting. Strategic Finance (August): 31-41. (The International Integrated Reporting Council's (IIRC) mission is to create a globally accepted integrated reporting framework that brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format to help companies make more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing).

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2014. Leading practices in integrated reporting. Strategic Finance (September): 22-32.

Butler, J. B., S. C. Henderson and C. Raiborn. 2011. Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly (Winter): 1-10.

Butterworth, S., N. Subramaniam and M. M. S. Phang. 2015. Carbon risk management: A comparative case study of two companies within the Australian energy sector. Journal of Applied Management Accounting Research (Winter): 9-40.

Cairns, R. D. 2000. Sustainability accounting and green accounting. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 49-54.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Cantor, D. E., P. C. Morrow and J. Blackhurst. 2015. An examination of how supervisors influence their subordinates to engage in environmental behaviors. Decision Sciences 46(4): 697-729.

Chalos, P. and R. E. Weigand. 1996. Constrained cost determination under the 1994 GATT antidumping code. Advances in Management Accounting (5): 83-98.

Chapple, L., P. M. Clarkson and D. L. Gold. 2013. The cost of carbon: Capital market effects of the proposed Emission Trading Scheme (ETS). Abacus 49(1): 1-33.

Chen, J. C., J. C. Chen and D. M. Patten. 2014. Manipulative environmental disclosure: Further analysis of corporate projections of environmental capital spending. Accounting and the Public Interest (14): 87-109.

Chen, K. H. and R. W. Metcalf. 1980. The relationship between pollution control record and financial indicators revisited. The Accounting Review (January): 168-177. (JSTOR link).

Cheng, M. M., W. J. Green and J. C. Wa Ko. 2015. The impact of strategic relevance and assurance of sustainability indicators on investors' decisions. Auditing: A Journal of Practice & Theory 34(1): 131-162.

Cho, C. H. and D. M. Patten. 2010. Social and environmental accounting in North America: A Research Note. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 161-177.

Cho, C. H. and R. W. Roberts. 2010. Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11(1): 1-16.

Cho, C. H., G. Michelon and D. M. Patten. 2012. Impression management in sustainability reports: An empirical investigation of the use of graphs. Accounting and the Public Interest (12): 16-37.

Cho, C. H., M. Laine, R. W. Roberts and M. Rodrigue. 2015. Organized hypocrisy, organizational facades, and sustainability reporting. Accounting, Organizations and Society (40): 78-94.

Cho, C. H., R. P. Guidry, A M. Hageman and D. M. Patten. 2012. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society 37(1): 14-25.

Cho, C. H., R. W. Roberts and D. M. Patten. 2010. The language of US corporate environmental disclosure. Accounting, Organizations and Society 35(4): 431-443.

Chouinard, Y., R. Jib and R. Ridgeway. 2011. The sustainable economy. Harvard Business Review (October): 52-62.

Christmann, P. 2000. Effects of "best practices" of environmental management on cost advantage: The role of complementary assets. The Academy of Management Journal 43(4): 663-680. (JSTOR link).

Christmann, P. 2004. Multinational companies and the natural environment: Determinants of global environmental policy. The Academy of Management Journal 47(5): 747-760. (JSTOR link).

Ciplet, D., J. T. Roberts and M. R. Khan. 2015. Power in a Warming World: The New Global Politics of Climate Change and the Remaking of Environmental Inequality. The MIT Press. (Link).

Clarkson, P. M., M. B. Overell and L. Chapple. 2011. Environmental reporting and its relation to corporate environmental performance. Abacus 47(1): 27-60.

Clarkson, P. M., Y. Li and G. D. Richardson. 2004. The market valuation of environmental capital expenditures by pulp and pager companies. The Accounting Review (April): 329-353. (JSTOR link).

Clarkson, P. M., Y. Li, G. D. Richardson and F. P. Vasvari. 2008. Revising the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5): 303-327.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Committee on Environmental Effects of Organizational Behavior: Report. 1973. The Accounting Review (Supplement): 75-119. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Cong, Y. and M. Freedman. 2011. Corporate governance and environmental performance and disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 223-232.

Cong, Y., M. Freedman and J. D. Park. 2014. Measuring environmental performance: Is Newsweek's Green Ranking the solution? Advances in Environmental Accounting & Management (5): 49-79.

Cong, Y., M. Freedman and J. D. Park. 2014. Tone at the top: CEO environmental rhetoric and environmental performance. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 322-327.

Contrafatto, M. 2014. The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society 39(6): 441-432.

Contrafatto, M. and J. Burns. 2013. Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research (December): 349-365.

Cook, A. 2009. Emission rights: From costless activity to market operations. Accounting, Organizations and Society 34(3-4): 456-468.

Coppock, R. 1977. Life among the environmentalist: An elaboration on Wildavsky's "economics and environmental/rationality and ritual". Accounting, Organizations and Society 2(2): 125-129.

Cordano, M. and I. H. Frieze. 2000. Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior. The Academy of Management Journal 43(4): 627-641. (JSTOR link).

Cowie, D. 2012. P&L pioneer: German sports apparel maker Puma is the first major company to quantify and report the monetary cost of its environmental impact in a formal profit and loss statement. CGMA Magazine (Inaugural issue): 44-48.

Creel, T. S. 2010. Environmental reporting practices of the largest U.S. companies. Management Accounting Quarterly (Fall): 13-19.

Crisostomo, V. L., P. d. A. Prudencio and H. C. Forte. 2017. An analysis of the adherence to GRI for disclosing information on social action and sustainability concerns. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 69-103.

Da Motta, R. S. and C. A. Do Amaral. 2000. Estimating timber depreciation in the Brazilian Amazon. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 129-142.

Daily, G. C. and K. Ellison. 2002. The New Economy of Nature: The Quest to Make Conservation Profitable, Island Press.

D'Aquila, J. 2012. Integrating sustainability into the reporting process and elsewhere: Obstacles and best practices for CPAs. The CPA Journal (April): 16-24.

Darnall, N., I. Seol and J. Sarkis. 2009. Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society 34(2): 170-187.

Dasgupta, P. and K. Mäler. 2000. Net national product, wealth, and social well-being. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 69-93.

Dauvergne, P. and J. Ravenhill. 2001. Loggers and Degradation in the Asia-Pacific: Corporations and Environmental Management (Cambridge Asia-Pacific Studies). Cambridge University Press.

Davidson, E. D. 2000. You Can't Eat GNP: Economics as if Ecology Mattered. Perseus Publishing.

Davis, D. 2002. When Smoke Ran Like Water: Tales of Environmental Deception and the Battle Against Pollution. Basic Books.

Davis, G. A. and D. J. Moore. 2000. Valuing mineral stocks and depletion in green national income accounts. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 109-127.

Day, G. S. and P. J. H. Schoemaker. 2011. Innovating in uncertain markets: 10 lessons for green technologies. MIT Sloan Management Review (Summer): 37-45.

De Carvalho, P. L., A. L. C. Callado. 2017. Financial performance of stocks of companies participating in the Carbon Efficient Index (ICO2). Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 105-132.

De Carvalho, P. L. and O. S. Martins. 2017. Performance of sustainability and negotiability indexes in the Brazilian stock market. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 133-158.

De Anquita, P. M. and J. E. Wagner. 2010. Environmental Social Accounting Matrices: Theory and Applications. Routledge.

De Rosnay, J. 1979. The Macroscope: A New World Scientific System. Translated from French by Robert Edwards. Harper & Row. (Link to the web edition).

De Villiers, C. and C. J. van Staden. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society 31(8): 763-781.

Dean, T. J. and R. L. Brown. 1995. Pollution regulation as a barrier to new firm entry: Initial evidence and implications for future research. The Academy of Management Journal 38(1): 288-303. (JSTOR link).

Depree, C. M. Jr. and R. K. Jude. 1995. Coping with environmental and tort claims. Management Accounting (March): 27-31.

Diaz, L. C. 1984. Social cost/benefit analysis. Accountants Journal 34(1): 5-11.

Dierkes, M. and L. E. Preston. 1977. Corporate social accounting reporting for the physical environment: A critical review and implementation proposal. Accounting, Organizations and Society 2(1): 3-22.

Dillard, J. 2011. Double loop learning; or, just another service to sell: A comment on “The case of sustainability assurance: Constructing a new assurance service”. Contemporary Accounting Research 28(4): 1267-1277.

Dillard, J. K. Yuthas and L. Baudot. 2016. Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance. International Journal of Accounting Information Systems (23): 14-27.

DiSalvio, J. and N. T. Dorata. 2014. SEC guidance on climate change risk disclosures: An assessment of firm and market response. Advances in Environmental Accounting & Management (5): 115-130.

Ditillo, A. and I. Eleonora. 2016. Exploring sustainability control systems' integration: The relevance of sustainability orientation. Journal of Management Accounting Research 28(2): 125-148.

Ditillo, A. and I. E. Lisi. 2014. Towards a more comprehensive framework for sustainability control systems research. Advances in Environmental Accounting & Management ((5): 23-47.

Ditz, D. J. Ranganathan and R. Banks. 1995. Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute.

Dixon, L. J. and J. M. Thornton Jr. 1972. The costs of cleaning up pollution. Management Accounting (November): 13-17, 22.

Dollinger, M. J. 1984. Environmental boundary spanning and information processing effects on organizational performance. The Academy of Management Journal 27(2): 351-368. (JSTOR link).

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230.

Dugan, M. T. and K. A. Shriver. 1988. The importance of an environmental criterion in applied business research. Issues in Accounting Education (Spring): 42-47.

Dutta, S. and R. Lawson. 2008. Broadening value chain analysis for environmental factors. Cost Management (March/April): 5-14.

Dutta, S. K. and R. A. Lawson. 2009. Aligning performance evaluation and reward systems with corporate sustainability goals. Cost Management (November/December): 15-23.

Dzinkowski, R. 2007. Saving the environment. Strategic Finance (July): 50-53.

Dzinkowski, R. 2015. What's next for corporate reporting? Strategic Finance (October): 40-45. (Bob Herz on integrated thinking and integrated reporting).

Eccles, R. and M. P. Krzus. 2010. One Report: Integrated Reporting for a Sustainable Strategy. Wiley.

Eccles, R. G. 2016. Sustainability as a social movement. The CPA Journal (June): 26-31.

Eccles, R. G. and P. J. Pyburn. 1992. Creating a comprehensive system to measure performance. Management Accounting (October): 41-44. (Related to quality).

Eccles, R. G., K. M. Perkins and G. Serafeim. 2012. How to become a sustainable company. MIT Sloan Management Review (Summer): 43-50.

Eccles, R. G., M. P. Krzus and S. Ribot. 2014. The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality. Wiley.

Economy, E. and K. Lieberthal. 2007. Scorched earth. Will environmental risks in China overwhelm its opportunities? Harvard Business Review (June): 88-96.

Egri, C. P. and S. Herman. 2000. Leadership in the North American environmental sector: Values, leadership styles, and contexts of environmental leaders and their organizations. The Academy of Management Journal 43(4): 571-604. (JSTOR link).

Ehrenfeld, J. 2004. Searching for sustainability: No quick fix. Reflections: The Sol Journal of Knowledge, Learning, and Change 5(8): 137-149.

Ehrenfeld, J. R. 2005. The roots of sustainability. MIT Sloan Management Review (Winter): 23-25.

Ekins, P. 2000. Economic growth and environmental sustainability: The prospects for green growth. Routledge.

Elfrink, J. and M. Ellison. 2009. Accounting for emission allowances: An issue in need of standards. The CPA Journal (February): 30-33.

Elijido-Ten, E. 2011. The impact of sustainability and balanced scorecard disclosures on market performance: Evidence from Australia’s top 100. Journal of Applied Management Accounting Research (Winter): 59-75.

Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

English, D. M. and D. K. Schooley. 2014. The evolution of sustainability reporting. The CPA Journal (March): 26-35. (Summary).

Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).

Freedman, M. and A. J. Stagliano. 2008. Accounting disclosures of toxics release inventory for 2002. Accounting and the Public Interest (8): 21-38.

Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).

Epstein, M. J. 1996. Measuring Corporate Environmental Performance. Chicago: Irwin Professional Publishing.

Epstein, M. J. 2008. Implementing corporate sustainability: Measuring and managing social and environmental impacts. Strategic Finance (January): 24-31. (A corporate sustainability model).

Epstein, M. J. 2008. Making Sustainability Work: Best Practices in Managing and Measuring Corporate Social, Environmental and Economic Impacts. Berrett-Koehler Publishers.

Epstein M. J. and A. R. Buhovac. 2014. A new day for sustainability. Strategic Finance (July): 24-33.

Epstein, M. J. and J. J. Epstein. 1995. Measuring Corporate Environmental Performance. McGraw-Hill.

Epstein, M. J. and K. Yuthas. 2012. Analyzing sustainability impacts. Strategic Finance (January): 26-33.

Epstein, M. J. and M. Roy. 1997. Integrating environmental impacts into capital investment decisions. Greener Management International: The Journal of Corporate Environmental Strategy and Practice (Spring): 69-87.

Epstein, M. J. and M. Roy. 1997. Environmental management to improve corporate profitability. Journal of Cost Management (November/December): 26-34.

Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.

Epstein, M. J. and S. D. Young. 1999. Greening with EVA. Management Accounting (January): 45-49. (Summary).

Epstein, M. J., A. R. Buhovac and K. Yuthas. 2010. Implementing sustainability. Strategic Finance (April): 40-47.

Esenduran, G., E. Kemahlioglu-Ziya and J. M. Swaminathan. 2016. Take-back legislation: Consequences for remanufacturing and environment. Decision Sciences 47(2): 219-256.

Esquire. 2015. America: These are your choices. Esquire (December/January): 149-153, 160-161, 164, 168. (Summary - This is a summary of ten questions related to the most critical choices for America based on information from the Brookings Institution).

Estafen, B. D. 1971. Methods for management research in the 1970's: An ecological systems approach. The Academy of Management Journal 14(1): 51-64. (JSTOR link).

Estes, R. 1992. Social accounting past and future: Should the profession lead, follow - or just get out of the way? Advances In Management Accounting (1): 97-108. (Note and Summary).

Esty, D. and A. Winston. 2009. Green to Gold: How Smart Companies Use Environmental Strategy to Innovate, Create Value, and Build Competitive Advantage. Wiley.

Esty, D. C. and S. Charnovitz. 2012. Green rules to drive innovation. Harvard Business Review (March): 120-123. (Ten energy and environmental policy proposals).

Ethridge, J. R. and V. Rogers. 1997. Transactions that may prompt environmental reporting problems. Management Accounting (July): 57-58.

Eynon, G. and K. Stevens. 1996. Instructional case: Ethical dilemmas in reporting environmental liabilities. Issues in Accounting Education (Fall): 393-417.

Felo, A. J., K. K. Merrimun, S. Sen and B. E. Lizky. 2015. Encouraging employees to support corporate sustainability efforts. Management Accounting Quarterly (Summer): 25-31.

Figge, F. and T. Hahn. 2013. Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources. Management Accounting Research (December): 387-400.

Fiksel, J. 2009. Design for Environment: A Guide to Sustainable Product Development, 2nd edition. McGraw-Hill Professional.

Fisk, J. 2015. How I did it...SC Johnson's CEO on doing the right thing, even when it hurts business. Harvard Business Review (April): 33-36.

Flannery, B. L. and D. R. May. 2000. Environmental ethical decision making in the U.S. metal-finishing industry. The Academy of Management Journal 43(4): 642-662. (JSTOR link).

Fleischman, R. K. and K. Schuele. 2006. Green accounting: A primer. Journal of Accounting Education 24(1): 35-66.

Fornaro, J. M. 2011. SEC guidance on disclosure related to climate change. Journal of Accountancy (January): 42-47.

Fornaro, J. M., K. A. Winkelman and D. Glodstein. 2009. Accounting for emissions. Journal of Accountancy (July): 40-47.

Freedman, M. 2010. Sustainability, Environmental Performance and Disclosures. Emerald Group Publishing Limited.

Freedman, M. and A. J. Stagliano. 2008. Accounting disclosures of toxics release inventory for 2002. Accounting and the Public Interest (8): 21-38.

Freedman, M. and B. Jaggi, Editors. 2003. Advances in Environmental Accounting and Management, Volume 2. JAI Press.

Freedman, M. and B. Jaggi, Editors. 2006. Advances in Environmental Accounting and Management, Volume 3. JAI Press.

Freedman, M. and B. Jaggi. 2010. Global warming and corporate disclosures: A comparative analysis of companies from the European Union, Japan and Canada. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 129-160.

Freedman, M., B. Jaggi and A. J. Stagliano. 2003. Pollution disclosures by electric utilities: An evaluation at the start of the first phase of 1990 clean air act. Advances in Environmental Accounting & Management (2): 59-100.

Frew, D. R. 1973. Pollution: Can the people be innocent while their systems are guilty? The Academy of Management Journal 16(3): 527-530. (JSTOR link).

Fried, A. N., M. P. Holtzman and L. Duan. 2012. The new environment for climate change disclosures. The CPA Journal (December): 24-28.

Friedman, T. L. 2009. Hot, Flat, and Crowded. Picador / Farrar, Straus and Giroux.

Frost, G. R. 2007. The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus 43(2): 190-216.

Funk, K. 2003. Sustainability and performance. MIT Sloan Management Review (Winter): 65-70.

Gabrielli de Azevedo, J. S. 2009. The greening of Petrobras. Harvard Business Review (March): 43-47.

Gamble, G. O., K. Hsu, D. Kite and R. R. Radtke. 1995. Environmental disclosures in annual reports and 10Ks: An examination. Accounting Horizons (September): 34-54.

Gates, S. and C. Germain. 2010. Integrating sustainability measures into strategic performance measurement systems: An empirical study. Management Accounting Quarterly (Spring): 1-7.

Ginsberg, J. M. and P. N. Bloom. 2004. Choosing the right green marketing strategy. MIT Sloan Management Review (Fall): 79-84.

Gleeson-White, J. 2015. Six Capitals, or Can Accountants Save the Planet?: Rethinking Capitalism for the Twenty-First Century. W. W. Norton & Company. (Note).

Golicic, S. K., C. N. Boerstler and L. M. Ellram. 2010. 'Greening' transportation in the supply chain. MIT Sloan Management Review (Winter): 47-55.

Goldstein, S. 2015. Six capitals, or can accountants save the planet? Rethinking capitalism for the twenty-first century. The CPA Journal (October): 15-16. (Review of Gleeson-White's Book - Note).

Gond, J., S. Grubnic, C. Herzig and J. Moon. 2012. Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research (September): 205-223.

Graham, A. and J. J. Maher. 2006. Environmental liabilities, bond ratings, and bond yields. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 111-142.

Gray, G. L., W G. No and D. W. Miller. 2014. Internal auditors' experiences and opinions regarding green IT: Assessing the gap in normative and positive perspectives. Journal of Information Systems (Spring): 75-109.

Gray, R. 1992. Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability. Accounting, Organizations and Society 17(5): 399-425.

Gray, R. 2010. Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society 35(1): 47-62.

Gray, R. and J. Bebbington. 2001. Accounting for the Environment. Sage Publications.

Gray, R. and J. Bebbington. 2000. Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting & Management (1): 1-44.

Gregg, E. S. 1923. The business significance of oil-burning ships. Harvard Business Review (October): 43-48.

Griffin, P. A., D. H. Lont and E. Y. Sun. 2017. The relevance to investors of greenhouse gas emission disclosures. Contemporary Accounting Research 34(2): 1265-1297.

Grinnell, D. J. and H. G. Hunt III. 1999. Capital budgeting for pollution prevention. Journal of Cost Management (July/August): 3-9.

Grinnell, D. J. and H. G. Hunt III. 2000. Development of an integrated course in accounting: A focus on environmental issues. Issues in Accounting Education (February): 19-42.

Gunawan, J. and S. Pusaka. 2016. Introducing the urban metabolism approach for a sustainable city: A case of Jarkarta, Indonesia. Journal of Applied Management Accounting Research (Winter).

Haanaes, K., B. Balagopal, D. Arthur, M. T. Kong, I. Velken, N. Kruschwitz and M. S. Hopkins. 2011. First look: The second annual sustainability & innovation survey. MIT Sloan Management Review (Winter): 77-83.

Haanaes, K., B. Balagopal, M. T. Kong, I. Velken, D. Arthur, M. S. Hopkins and N. Kruschwitz. 2011. New sustainability study: The 'embracers' seize advantage. MIT Sloan Management Review (Spring): 23-35.

Haanaes, K., D. Michael, J. Jurgens and S. Rangan. 2013. Making sustainability profitable. Harvard Business Review (March): 110-115.

Hales, J. and J. Johnson. 2015. Sustainability: What is it and why should accountants care? The CPA Journal (April): 12-13.

Hall, J. and H. Vredenburg. 2003. The challenges of innovating for sustainable development. MIT Sloan Management Review (Fall): 61-68.

Hales, J., E. M. Matsumura, D. V. Moser and R. Payne. 2016. Becoming sustainable: A rational decision based on sound information and effective processes? Journal of Management Accounting Research 28(2): 13-28.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

Hanninen, S. 1995. Accountability lost?: An environmental struggle over the economic feasibility of incineration. Accounting, Organizations and Society 20(2-3): 175-192.

Haripriya, G. S. 2000. Integrating forest resources into the system of national accounts in Maharashtra, India. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 143-156.

Harries-Jones, P. 1995. A Recursive Vision: Ecological Understanding and Gregory Bateson. University of Toronto Press.

Harris, M. and I. Fraser. 2002. Natural resource accounting in theory and practice: A critical assessment. The Australian Journal of Agricultural and Resource Economics (46): 139-192.

Hartmann, F., P. Perego and A. Young. 2013. Carbon accounting: Challenges for research in management control and performance measurement. Abacus 49(4): 539-563.

Harvard Business Review. 2008. The green conversation. Harvard Business Review (September): 58, 60, 62.

Harvard Business Review. 2010. What we're watching in...Green business. Harvard Business Review (May): 24-30.

Hassan, R. M. 2000. Improved measure of the contribution of cultivated forests to national income and wealth in South Africa. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 157-176.

Heal, G. 2000. Nature and the Marketplace. Island Press.

Hecht, J. 2000. Lessons learned from environmental accounting: Findings from nine case studies. Washington D.C.: IUCN.

Hecht, J. E. 2005. National Environmental Accounting: Bridging the Gap between Ecology and Economy. RFF Press.

Heitger, D. L. and T. D. Schultz. 2011. Incentives for businesses to go green: Understanding the tax consequences of environmental capital expenditures. The CPA Journal (November): 44-49.

Heltzer, W and M. Mindak. 2010. Environmental disasters. The CPA Journal (December): 16-20.

Henderson, B. C. and K. E. Hughes II. 2010. Valuation implications of regulatory climate for utilities facing future environmental costs. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 13-24.

Henderson, D. L. III., M. Bradford and A. Kotb. 2016. Inhibitors and enablers of GAS usage: Testing the dual factory theory. Journal of Information Systems (Fall): 135-155.

Henderson, J. 1968. Should business tackle society's problems. Harvard Business Review (July/August): 80.

Hendrickson, C. T., L. B. Lave and H. S. Matthews. 2006. Environmental Life Cycle Assessment of Goods and Services: An Input-Output Approach. PFF Press.

Hendrickson, J. and P. E. Juras. 2000. Silver Lining Portrait Studios, Inc.: An exploration of environmental accounting. Strategic Finance (October): 77-81.

Henri, J. and M. Journeault. 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35(1): 63-80.

Henriques, I. and P. Sadorsky. 1999. The relationship between environmental commitment and managerial perceptions of stakeholder importance. The Academy of Management Journal 42(1): 87-99. (JSTOR link).

Herbohn, K. 2005. A full cost environmental accounting experiment. Accounting, Organizations, and Society 30(6): 519-536.

Herbohn, K., J. Walker and H. Y. M. Loo. 2014. Corporate social responsibility: The link between sustainability disclosure and sustainability performance. Abacus 50(4): 422-459.

Hey, T. 2010. The next scientific revolution. Harvard Business Review (November): 56-63. (The four paradigms of science: 1) Theory, 2) Experimentation, 3) Computation and simulation, and 4) Data mining. The next scientific revolution involves using the fourth paradigm, deep-data-mining tools to solve the worlds problems in astronomy, oceanography, healthcare, water management, and climate change).

Hoffelder, K. 2012. Renewed concerns about renewables: Key tax credits for investments in renewable-energy projects could soon begin to expire. CFO (July/August): 15-17.

Hoffman, A. J. 1999. Institutional evolution and change: Environmentalism and the U.S. chemical industry. The Academy of Management Journal 42(4): 351-371. (JSTOR link).

Hoffman, M. J. R. and K. McKenzie. 2010. Shining light on a solar investment. The CPA Journal (September): 50-57.

Holthausen, R. W. 1994. Discussion of estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 211-219. (JSTOR link).

Hopkins, M. 2009. What executives don't get about sustainability (and further notes on the profit motive). MIT Sloan Management Review (Fall): 35-40.

Hopkins, M. S. 2009. 8 reasons sustainability will change management (that you never though of). MIT Sloan Management Review (Fall): 27-30.

Hopkins, M. S. 2009. Sustainability, but for managers. MIT Sloan Management Review (Spring): 11-15.

Hopkins, M. S. 2009. What the 'green' consumer wants. MIT Sloan Management Review (Summer): 87-89.

Hopkins, M. S. 2010. How SAP made the business case for sustainability? MIT Sloan Management Review (Fall): 69-72.

Hopkins, M. S. 2010. How sustainability creates new opportunity. MIT Sloan Management Review (Summer): 65-69.

Hopkins, M. S. 2010. How sustainability fuels design innovation. MIT Sloan Management Review (Fall): 75-81.

Hopkins, M. S. 2011. Sustainability and brand - Three questions and answers. MIT Sloan Management Review (Spring): 26-27.

Hopwood, A., J. Unerman and J. Fries. 2010. Accounting for Sustainability: Practical Insights. Earthscan Publications Ltd.

Hopwood, A. G. 2009. Accounting and the environment. Accounting, Organizations and Society 34(3-4): 433-439.

Horan, R. D., J. Hrubovack, J. S. Shortle and E. H. Bulte. 2000. Accounting for the distributional impacts of policy in the green accounts. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May 2000): 95-108.

Horváth, P. and B. Sebastian. 2012. Green target costing: Getting ready for the green challenge! Cost Management (May/June): 25-32, 34-36.

Howes, R. 2003. Environmental cost Accounting: An Introduction and Practical Guide. CIMA Publishing.

Hsu, P., P. J. Hu, C. Wei and J. Huang. 2014. Green purchasing by MNC subsidiaries: The role of local tailoring in the presence of institutional duality. Decision Sciences 45(4): 647-682.

Hughen, L., A. Lulseged and D. R. Upton. 2014. Improving stakeholder value through sustainability and integrated reporting. The CPA Journal (March): 57-61.

Hughes, K. E. II. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review (April): 209-228. (JSTOR link).

Hughes, S. B. and D. M. Willis. 1995. How quality control concepts can reduce environmental expenditures. Journal of Cost Management (Summer): 15-19. (Summary).

Hughes, S. B., J. F. Sander and J. C. Reier. 2000. Do environmental disclosures in U.S. annual reports differ by environmental performance? Advances in Environmental Accounting & Management (1): 141-161.

Huizing, A. and H. C. Dekker. 1992. The environmental issue on the Dutch political market. Accounting, Organizations and Society 17(5): 427-448.

Huizing, A. and H. C. Dekker. 1992. Helping to pull our planet out of the red: An environmental report of BSO/Origin. Accounting, Organizations and Society 17(5): 449-458.

Hunt, H. G. and D. J. Grinnell. 2003. Financial analysts' views of the value of environmental information. Advances in Environmental Accounting & Management (2): 101-120.

Hujsak, J. 2010. Sustainability, globalization, and economic pragmatism. Cost Management (March/April): 16-23.

Hujsak, J. 2011. The economic impact of the global water crisis. Part 2: The global food supply chain. Cost Management (September/October): 34-42.

Hujsak, J. 2011. The emerging global water crisis and its economic implications Part 1: Defining the problem. Cost Management (January/February): 27-34.

Hujsak, J. 2013. The economic impact of the global water crisis, Part 3: Water and the global industrial sector. Cost Management (July/August): 39-47.

Hutchinson, P. D., D. W. Johnson and J. L. Reck. 1998. An investigation of the information content of an environmental disclosure in the oil and gas industry. Oil, Gas & energy Quarterly 46(4): 1495-1505.

Ignatius, A. 2012. Captain planet. Harvard Business Review (June): 112-118. (Interview with Paul Polman, CEO of Unilever related to his plan to double revenue by 2020 while cutting the company's environmental impact in half).

Institute of Management Accountants. 1995. Implementing Corporate Environmental Strategies. Institute of Management Accountants.

Institute of Management Accountants. 1996. Tools and Techniques of Environmental Accounting for Business Decisions. Institute of Management Accountants.

İşlegen, O. and S. Reichelstein. 2011. Carbon capture by fossil fuel power plants: An economic analysis. Management Science (January): 21-39.

Jackson, D. 2000. The New National Accounts. Edward Elgar.

Jackson, M. W. 1992. Goethe's economy of nature and the nature of his economy. Accounting, Organizations and Society 17(5): 459-469.

Jasch, C. M. 2010. Environmental and Material Flow Cost Accounting: Principles and Procedures. Springer.

Jeffers, A. E., B. Lin, S. Romero and L. A. DeGaetano. 2014. Is it time for companies to capitalize on sustainability? The CPA Journal (March): 6, 8-10. (There were several articles in the March issue related to sustainability, defined by the United Nations as "Development that meets the needs of the present without compromising the ability of future generations to meet their own needs").

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part I. Centralization of enterprise. Journal of Accountancy (January): 211-223.

Jefferson, H. M. 1908. Centralized consumption of anthracite coal: Part II. Centralization of power production. Journal of Accountancy (February): 288-299.

Jensen, J. A. and H. G. Larson. 1980. Records management for pollution abatement programs: Meeting EPA requirements. Management Accounting (March): 37-41, 49.

Jensen, R. E. 1976. Phantasmagoric Accounting: Research and Analysis of Economic, Social and Environmental Impact of Corporate Business. American Accounting Association.

Johnson, H. T. 1997. A different perspective on quality: Bringing management to life. Deming Electronic Network Keynote address. http://deming.ces.clemson.edu/pub/den/deming_johnson1.htm. (DEN link).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Johnson, H. T. 2012. A global system growing itself to death - and what we can do about it. The Systems Thinker (May): 2-6. (Summary).

Johnson, H. T. 2014. Accounting, accountability, and misplaced concreteness. Process Studies. (Fall/Winter): 47-60. (Link).

Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. New York: The Free Press. (Summary).

Johnson, L. T. 1993. Research on environmental reporting. Accounting Horizons (September): 118-123.

Johnson, M. W. and J. Suskewicz. 2009. How to jump-start the clean tech economy. Harvard Business Review (November): 52-60.

Johansson, P. 1994. Cost-Benefit Analysis of Environmental Change. Cambridge University Press.

Jones, A. III. and G. A. Jonas. 2011. Corporate social responsibility reporting: The growing need for input from the accounting profession. The CPA Journal (February): 65-71. (Summary).

Joseph, G. 2011. Implementing sustainability at Tata Steel. IMA Educational Case Journal 4(1): 1-10.

Joseph, G. and M. Myles. 2015. The Moulder Company - Alternative strategies for toxics use reduction. IMA Educational Case Journal 8(2): 1-9.

Joshi, S. and R. Krishnan. 2010. Sustainability accounting systems with a managerial decision focus. Cost Management (November/December): 20-29.

Joshi, S. and Y. Li. 2016. Editorial: What is corporate sustainability and how do firms practice it? A management accounting research perspective. Journal of Management Accounting Research 28(2): 1-11.

Joshi, S., R. Krishnan and L. Lave. 2001. Estimating the hidden costs of environmental regulation. The Accounting Review (April): 171-198. (JSTOR link).

Journeault, M. 2016. The influence of the eco-control package on environmental and economic performance: A natural resource-based approach. Journal of Management Accounting Research 28(2): 149-178.

Kanter, R. M. 2012. Enriching the ecosystem: A four-point plan linking innovation, enterprises, and jobs. Harvard Business Review (March): 140-147.

Karim, K. E., M. J. Lacina and R. W. Rutledge. 2006. The association between firm characteristics and the level of environmental disclosure in financial statement footnotes. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 77-109.

Kassinis, G. and N. Vafeas. 2006. Stakeholder pressures and environmental performance. The Academy of Management Journal 49(1): 145-159. (JSTOR link).

Kennedy, E. 2016. Establishing accountancy's role in sustainability goals. Strategic Finance (December): 10.

Kennedy, J., T. Mitchell and S. E. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research (Autumn): 257-277. (JSTOR link).

Kim, S., W. J. Green and K. M. Johnstone. 2016. Biased evidence processing by multidisciplinary greenhouse gas assurance teams. Auditing: A Journal of Practice & Theory 35(3): 119-139.

King, A. A. and M. J. Lenox. 2000. Industry self-regulation without sanctions: The chemical industry's responsible care program. The Academy of Management Journal 43(4): 698-716. (JSTOR link).

Kinney, W. R. Jr. 1969. An environmental model for performance measurement in multi-outlet businesses. Journal of Accounting Research (Spring): 44-52. (JSTOR link).

Kiron, D., G. Unruh, N. Kruschwitz, M. Reevws, H. Rubel and A. M. Z. Felde. 2017. Corporate sustainability at the crossroads: Progress toward our common future in uncertain times. MIT Sloan Management Review (Summer): 86.

Kiron, D., N. Kruschwitz, K. Haanaes and I. von Streng Velken. 2012. Sustainability nears a tipping point. MIT Sloan Management Review (Winter): 69-74.

Kiron, D., N. Kruschwitz, K. Haanaes and S. Fuisz-Kehrbach. 2013. How serious is climate change to business? MIT Sloan Management Review (Fall): 75-76.

Kiron, D., N. Kruschwitz, M. Reeves and E. Goh. 2013. The benefits of sustainability-driven innovation. MIT Sloan Management Review (Winter): 69-73.

Kite, D. 1995. Capital budgeting: Integrating environmental impact. Journal of Cost Management (Summer): 11-14. (Summary).

Kite, D., T. J. Louwers and R. R. Radtke. 1996. Ethics and environmental auditing: An investigation of environmental auditors' levels of moral reasoning. Behavioral Research In Accounting (8 Supplement): 200-214.

Klassen, R. D. and D. C. Whybark. 1999. The impact of environmental technologies on manufacturing performance. The Academy of Management Journal 42(6): 599-615. (JSTOR link). 2000. Errata. The Academy of Management Journal 43(4): 783. (JSTOR link).

Kohn, R. E. and D. E. Burlingame. 1971. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 2(3): 300-310.

Koku, P. S. and J. Ratnatunga. 2013. Green marketing and misleading statements: The case of Saab in Australia. Journal of Applied Management Accounting Research (Winter): 1-8.

Kraten, M. 2014. Sustainability - The accounting perspective. The CPA Journal (March): 11-14.

Kraten, M. 2015. Reimagining the financial statements: The "soft skills" of sustainable accounting. The CPA Journal (April): 14-15.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Kreuze, J. G., G. E. Newell and S. J. Newell. 1996. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Kruschwitz, N. and K. Haanaes. 2011. First look: Highlights from the Third Annual Sustainability Global Executive Survey. MIT Sloan Management Review (Fall): 87-89.

Kuehn, K. and L. McIntire. 2014. Sustainability a CFO can love. Harvard Business Review (April): 66-74.

Kunes, T. P. 2001. A green and lean workplace? Strategic Finance (February): 70-73, 83.

Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43. (Summary).

Lange, G., R. M. Hassan, K. Hamilton and M. Jiwanji. 2003. Environmental Accounting in Action: Case Studies from Southern Africa. Edward Elgar Publishing.

Lash, J. and F. Wellington. 2007. Competitive advantage on a warming planet. Harvard Business Review (March): 94-102.

Lawrence, C. M. and A. C. Butler. 1995. Legacy costing, fuzzy systems theory, and environmentally conscious manufacturing. Advances in Management Accounting (4): 103-126.

Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).

Leauby, B. A. and J. Zook. 2010. Going green with propane school buses offers great tax advantages. The CPA Journal (March): 51-55.

LeBlanc, B. and J. Kislevitz. 2016. Integrating sustainability into enterprise risk management. The CPA Journal (June): 15-16.

Lehman, G. 1999. Disclosing new worlds: A role for social and environmental accounting and auditing. Accounting, Organizations and Society 24(3): 217-241.

Lehman, G. 2011. The management of sustainability: The art of interpretation. Journal of Applied Management Accounting Research (Winter): 75-88.

Lim, M. 2011. Full cost accounting in solid waste management: The gap in the literature on newly industrialised countries. Journal of Applied Management Accounting Research (Winter): 21-36.

Lin, B., S. Romero, A. E. Jeffers, L. DeGaetano and F. Aquilino. 2017. Are sustainability rankings consistent across ratings agencies? The CPA Journal (July): 48-51.

Lin, S. A. Y., R. E. Kohn and D. E. Burlingame. 1972. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 3(2): 144-146.

Ling, Q. and M. M. Mowen. 2013. Competitive strategy and voluntary environmental disclosure: Evidence from the chemical industry. Accounting and the Public Interest (13): 55-84.

Linowes, D. 1971. Social responsibility of the profession. Journal of Accountancy (January): 67.

Lisi, I. E. 2015. Translating environmental motivations into performance: The role of environmental performance measurement systems. Management Accounting Research (December): 27-44.

Lockhart, J. and A. Taylor. 2007. Environmental considerations in product mix decisions using ABC and TOC. Management Accounting Quarterly (Fall): 13-21.

Lockwood, C. 2006. Building the green way. Harvard Business Review (June): 129-137.

Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society 34(3-4): 499-534.

Lomborg, B. 2001. The Skeptical Environmentalist: Measuring the Real State of the World. Cambridge University Press.

Lomborg, B. 2004. Global Crises, Global Solutions. Cambridge University Press.

Loucks, D. P., C. S. Revelle and W. R. Lynn. 1967. Linear programming models for water pollution control. Management Science (December): B166-B181. (JSTOR link).

Lovins, A. B., L. H. Lovins and P. Hawken. 1999. A road map for natural capitalism. Harvard Business Review (May-June): 145-158. (A new approach where the natural capital of the ecosystem is properly valued. Where business practices shift: 1) to dramatically increase the productivity of natural resources, 2) to biologically inspired production models, 3) to solutions based business models, and 4) to reinvest in the natural capital).

Lovins, A. B., L. H. Lovins and P. Hawken. 2007. A road map for natural capitalism. Harvard Business Review (July-August): 172-183. (Reprint of their 1999 article).

Lowitt, E. 2014. How to survive climate change and still run a thriving business. Harvard Business Review (April): 86-92.

Lu, W. and M. E. Taylor. 2016. Which factors moderate the relationship between sustainability performance and financial performance? A meta-analysis study. Journal of International Accounting Research 15(1): 1-15.

Lubin, D. A. and D. C. Esty. 2010. The sustainability imperative. Harvard Business Review (May): 42-50.

Lubin, D. A. and D. C. Esty. 2014. Bridging the sustainability gap. MIT Sloan Management Review (Summer): 18-21.

Lueneburger, C. and D. Goleman. 2010. The change leadership sustainability demands. MIT Sloan Management Review (Summer): 49-55.

Luo, L. L. and Q. Tang. 2016. Does national culture influence corporate carbon disclosure propensity? Journal of International Accounting Research 15(1): 17-47.

Lynch, N. C., M. F. Lynch and D. B. Casten. 2014. The expanding use of sustainability reporting. The CPA Journal (March): 18-24.

MacKenzie, D. 2009. Making things the same: Gases, emission rights and the politics of carbon markets. Accounting, Organizations and Society 34(3-4): 440-455.

Macomber, J. D. 2013. Building sustainable cities. Harvard Business Review (July/August): 40-50.

Magness, V. 2010. Environmental disclosure in the mining industry: A signaling paradox? Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 55-81.

Maitland, A. 2003. No hiding place for the irresponsible business: Companies are trying to pre-empt trouble over social, environmental and ethical issues. Financial Times (September 29): 2.

Malone, D. 2015. Cost management tools for the environmentally sustainable firm. Cost Management (March/April): 41-47.

Markandya, and M. Tamborra, Editors. 2006. Green Accounting in Europe: A Comparative Study, Volume 2. Edward Elgar Publishing.

Martin, J. R. Not dated. ASCE report cards for America's infrastructure. Management And Accounting Web. https://maaw.info/ASCE2001Infrastructure.htm

Martin, J. R. Not dated. Russell Ackoff: What is a system? Videos. Management And Accounting Web. https://maaw.info/RussellAckoffVideos.htm

Martin, P. R. and D. V. Moser. 2016. Managers' green investment disclosures and investors' reaction. Journal of Accounting and Economics (February): 239-254.

Martin, R. and A. Kemper. 2012. Saving the planet: A tale of two strategies. Harvard Business Review (April): 48-56. (The two strategies include measuring and reducing resource consumption using Malthusian restraint - Thomas Malthus - while improving technology and productivity using Solovian innovation - Robert Solow).

Martin, R. L. and S. R. Osberg. 2015. Two keys to sustainable social enterprise. Harvard Business Review (May): 86-94.

Mat, T. Z. T. and M. Smith. 2014. The impact of changes in environmental and AMT on management accounting practices and organizational strategy, structure and performance. Journal of Applied Management Accounting Research (Winter): 55-82.

Mathuva, D. M., and J. M. Kiweu. 2016. Cooperative social and environmental disclosure and financial performance of savings and credit cooperatives in Kenya. Advances in Accounting: Incorporating Advances in International Accounting (35): 197-206.

McKeon, A. and G. Ranney. 2013. Ongoing Discussion "Thought Piece". Thinking about management from a climate change perspective. Presentation at Aerojet Rocketdyne's InThinking Network. (September): 1-29. (Note).

Mendlowitz, E. 2017. Chief value officer: Accountants can save the planet. The CPA Journal (July): 16. (Review of the 2016 book about integrated reporting by King and Atkins).

Mendlowitz, E. and E. Weinstein. 2017. Sustainability: A unique opportunity for the accounting profession. The CPA Journal (October): 21.

Meyer, G. D. 1971. Review: Management and the environment. Reviewed works: Ecology and Resource Management by K. E. F. Watt; Environmental Quality in a Growing Economy by H. Jarrett; Environment: A Challenge to Modern Society by L. K. Caldwell; and Business, Society, Environment by K. Davis and R. Blomstrom. The Academy of Management Journal 14(1): 119-128. (JSTOR link).

Meyerson, A. 2005. The dollars and cents of green construction. Journal of Accountancy (May): 47-50.

Milne, M. J. 1996. On sustainability; the environment and management accounting. Management Accounting Research (March): 135-161.

Mintz, S. M. 2011. Triple bottom line reporting for CPAs: Challenges and opportunities in social accounting. The CPA Journal (December): 26-33.

MIT Sloan Management Review. 2015. New report on sustainability. MIT Sloan Management Review (Spring): 5.

MIT Sloan Management Review. 2017. Corporate sustainability at a crossroads. MIT Sloan Management Review (Summer): 1A-27.

Monterio, B. J. 2015. Integrated reporting: A chat with experts. Strategic Finance (February): 35-39. (The International Integrated Reporting council defines integrated reporting as "a process founded on integrated thinking that results in a periodic integrated report by an organization about value creation over time and related communications regarding aspects of value creation." See http://www.theiirc.org for more specifics).

Montgomery, J. D. 1972. Allocation of authority in land reform programs: A comparative study of administrative processes and outputs. Administrative Science Quarterly 17(1): 62-75. (JSTOR link).

Moore, D. R. J. 2013. Sustainability, institutionalization and the duality of structure: Contradiction and unintended consequences in the political context of an Australian water business. Management Accounting Research (December): 366-386.

Moore, S. F. 1998. Aligning environmental decision making with business strategy: Georgia-Pacific's economic value added approach. Strategic Environmental Management (1): 69-76.

Mosbus, J. L. 2011. Developing collective intentionality and writing the rules of the game for environmental reporting: A content analysis of SOP 96-1 comment letters. Accounting and the Public Interest (11): 68-95.

Moss, D. A. and S. Brennan. 2002. National Economic Accounting: Past, Present, and Future. Harvard Business School Case 9-703-026.

Munter, P. 1996. Commentary on Ethics and environmental auditing: An investigation of environmental auditors' levels of moral reasoning. Behavioral Research In Accounting (8 Supplement): 215-218.

Murray, J. and R. Wood, Editiors. 2010. The Sustainability Practitioner's Guide to Input-Output Analysis. Common Ground Publishing.

Narasimhan, R., T. Schoenherr, B. W. Jacobs and M. K. Kim. 2015. The financial impact of FSC certification in the United States: A contingency perspective. Decision Sciences 46(3): 527-563. (Forest Stewardsip Council certification).

National Association of Accountants. 1970. Pollution control: How much will it cost? Management Accounting (July): 81-83, 88.

Neto, J. V. F., S. M. d. S. Gomes, A. L. Bruni and J. M. D. Filho. 2017. Do environmental disasters impact on the volume of socio-environmental investment and disclosure of Brazilian companies? Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 159-187.

Neu, D., H. Warsame and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society 23(3): 265-282.

Neumann, B. R., E. Cauvin and M. L. Roberts. 2012. Management control systems dilemma: Reconciling sustainability with information overload. Advances in Management Accounting (20): 1-28.

Nickell, E. B. and R. W. Roberts. 2014. Commentary - The public interest imperative in corporate sustainability reporting research. Accounting and the Public Interest (14): 79-86.

Nidumolu, R., J. Ellison, J. Whalen and E. Billman. 2014. The collaboration imperative. New partnership models can protect the environment and create value for everyone. Harvard Business Review (April): 76-84.

Nikolai, L. A. and R. Elam. 1979. The pollution control tax incentive: A non-incentive. The Accounting Review (January): 119-131. (JSTOR link).

Nikolai, L. A., J. D. Bazley and R. L. Brummet. 1976. The measurement of corporate environmental activity. Management Accounting (June): 38-40.

Niskala, M. and M. Pretes. 1995. Environmental reporting in Finland: A note on the use of annual reports. Accounting, Organizations and Society 20(6): 457-466.

Nordhaus, W. D. 2000. New directions in national economic accounting. American Economics Review (May): 259-263.

Nye, B. 2015. Unstoppable: Harnessing Science to Change the World. St. Martin's Press.

Odum, H. T. 1995. Environmental Accounting: Emergy and Environmental Decision Making. John Wiley & Sons.

O’Dwyer, B. 2011. The case of sustainability assurance: Constructing a new assurance service. Contemporary Accounting Research 28(4): 1230-1266.

O’Dwyer, B., D. Owen and J. Unerman. 2011. Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society 36(1): 31-52.

O'Rourke, J. 2011. Sustainability matters. Cost Management (September/October): 6-15.

O'Sullivan, K. 2011. Going for the other green: Once the domain of tree-hugging do-gooders, the green movement now offers bottom-line appeal, and finance executives are taking notice. CFO (September): 52-57.

Paine, L. S. 2014. Sustainability in the boardroom. Harvard Business Review (July/August): 86-94.

Pandit, G. M. and A. J. Rubenfield. 2016. The current state of sustainability reporting by smaller S&P 500 companies. The CPA Journal (June): 52-57.

Parker, J. N. 1995. Profits and ethics in environmental investments. Management Accounting (October): 52-53.

Parks, G. M. 1964. Development and application of a model for suppression of forest fires. Management Science (July): 760-766. (JSTOR link).

Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17(5): 471-475.

Patten, D. M. 2000. Changing superfund disclosure and its relation to the provision of other environmental information. Advances in Environmental Accounting & Management (1): 101-121.

Patten, D. M. 2002. The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society 27(8): 763-773.

Patten, D. M. 2005. The accuracy of financial report projections of future environmental capital expenditures: A research note. Accounting, Organizations, and Society 30(5): 457-468.

Patten, D. M. and W. Crampton. 2003. Legitimacy and the internet: An examination of corporate web page environmental disclosures. Advances in Environmental Accounting & Management (2): 31-57.

Pember, A. and M. Lemon. 2012. Measuring and managing environmental sustainability: Using activity-based costing/management (ABC/M). The Consortium for Advanced Management - International Environmental Sustainability Special Interest Group. (Link).

Perego, P. and F. Hartmann. 2009. Aligning performance measurement systems with strategy: The case of environmental strategy. Abacus 45(4): 397-428.

Peters, G. F. and A. M. Romi. 2015. The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Auditing: A Journal of Practice & Theory 34(1): 163-198.

Pippin, S. E. and J. L. Weber. 2016. Benefit corporations and B corporations. The CPA Journal (August): 54-57.

Plambeck, E., H. L. Lee and P. Yatsko. 2012. Improving environmental performance in your Chinese supply chain. MIT Sloan Management Review (Winter): 43-51.

Polimeni, R. S., J. A. Burke and D. Benyaminy. 2010. CPA firms going green: The paperless accountant. The CPA Journal (November): 66-71.

Pondeville, S., V. Swaen and Y. De Ronge. 2013. Environmental management control systems: The role of contextual and strategic factors. Management Accounting Research (December): 317-332.

Porter, M. E. and M. R. Kramer. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review (December): 78-92. (Summary).

Porter, M. E. and M. R. Kramer. 2011. Creating shared value: How to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review (January/February): 62-77. (Summary).

Posner, B. and D. Kiron. 2013. How Caesars Entertainment is betting on sustainability. MIT Sloan Management Review (Summer): 63-71.

Power, D., R. Klassen, T. J. Kull and D. Simpson. 2015. Competitive goals and plant investment in environmental and safety practices: Moderating effect of national culture. Decision Sciences 46(1): 63-100.

Power, M. 1992. After calculation? Reflection on critique of economic reason by Andre Gorz. Accounting, Organizations and Society 17(5): 477-499.

Power, M. 1997. Expertise and the construction of relevance: Accountants and environmental audit. Accounting, Organizations and Society 22(2): 123-146.

Prouty, M. D. Jr. 1971. The business environment: How shall we account for it? Management Accounting (April): 18-19, 24.

Qi, Y., X. Zhao and C. Sheu. 2011. The impact of competitive strategy and supply chain strategy on business performance: The role of environmental uncertainty. Decision Sciences 42(2): 371-389.

Quarles, R. and A. Stratton. 1998. A case study using ABC to quantify environmental costs in plant operations. Journal of Cost Management (September/October): 23-32.

Raftelis, G. A. 1991. Financial and accounting measures as part of pollution prevention assessment. Environmental Finance (Summer): 129-149.

Raiborn, C. and M. Massoud. 2010. Emissions allowances: Accounting and public policy issues. Accounting and the Public Interest (10): 105-121.

Ramus, C. A. and U. Steger. The roles of supervisory support behaviors and environmental policy in employee "ecoinitiatives" at leading-edge European companies. The Academy of Management Journal 43(4): 605-626. (JSTOR link).

Rangaswami, M. R. 2009. Why sustainability is now the key driver of innovation. Harvard Business Review (September): 56-64.

Rao, S. 2017. Current state of assurance on sustainability reports. The CPA Journal (July): 52-57. (Includes a list of articles for further reading).

Rapacioli, S. 2012. Thirsty planet: Business responses to water scarcity. CGMA Magazine (Inaugural issue): 12-13.

Ratnatunga, J. 2007. Editorial: An inconvenient truth about accounting. Journal of Applied Management Accounting Research (Winter): 1-20. (Related to environmental issues).

Ratnatunga, J. 2007. Editorial: Carbon cost accounting: The impact of global warming on the cost accounting profession. Journal of Applied Management Accounting Research (Summer): 1-8.

Ratnatunga, J. 2008. Carbonomics: Strategic management accounting issues. Journal of Applied Management Accounting Research (Winter): 1-10.

Ratnatunga, J. 2014. Costing life: Air, water and food. Journal of Applied Management Accounting Research (Winter): 1-12.

Ravichandran, T. and Y. Liu. 2011. Environmental factors, managerial processes, and information technology investment strategies. Decision Sciences 42(3): 537-574.

Reinhardt, F. L. 1999. Bringing the environment down to earth. Harvard Business Review (July-August): 149-157. (Summary).

Reynolds, M. A. and M. R. Mathews. 2000. The environment and the accountant as ethical actor. Advances in Environmental Accounting & Management (1): 83-100.

Rezaee, Z. and J. Z. Szendi. 2000. An examination of the relevance of ISO 14000 environmental standards: A survey of U.S. corporations. Advances in Environmental Accounting & Management (1): 123-140.

Richardson, J. 1930. Business policing itself through better business bureaus. Harvard Business Review (October): 69-77.

Rikhardsson, M. Bennett, J. J. Bouma and S. Schaltegger, Editors. 2005. Implementing Environmental Management Accounting: Status and Challenges. Springer.

Riordan, D. A. and S. N. Cairns. 1994. Deduction of toxic waste cleanup costs may be a hazardous position. Management Accounting (February): 34-37.

Rockness, H. O., J. D. Bazley and L. A. Nikolai. 1977. Variance analysis for pollution control. Management Accounting (January): 51-54.

Rodrigue, M., M. Magnan and E. Boulianne. 2013. Stakeholders' influence on environmental strategy and performance indicators: A managerial perspective. Management Accounting Research (December): 301-316.

Rogers, C. G. 2005. Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley. Wiley.

Rogers, J. 2016. The next frontier: What do management accountants need to know about measuring and managing sustainability performance? Strategic Finance (June): 28-37.

Rogers, J. E. 2011. The CEO of Duke Energy on learning to work with green activists. Harvard Business Review (May): 51-54.

Romero, S., B. Lin, A. E. Jeffers and L. A. DeGaetano. 2014. An overview of sustainability reporting practices. The CPA Journal (March): 68-71.

Ross, G. H. B. 1971. Social accounting: Measuring the unmeasurables. Canadian Chartered Accountant (July): 46-54.

Roth, H. P. 2014. Is integrated reporting in the future? The CPA Journal (March): 62-67.

Roth, H. P. and C. E. Keller Jr. 1997. Quality, profits, and the environment: Diverse goals or common objectives? Management Accounting (July): 50-52, 54-55.

Rothenberg, S. 2007. Sustainability through servicing. MIT Sloan Management Review (Winter): 83-89.

Rouse, P. and M. Putterill. 2000. Incorporating environmental factors into a highway maintenance cost model. Management Accounting Research (September): 363-384.

Rouse, P. and M. Putterill. 2005. Local government amalgamation policy: A highway maintenance evaluation. Management Accounting Research (December): 438-463.

Rubenstein, D. B. 1992. Bridging the gap between green accounting and black ink. Accounting, Organizations and Society 17(5): 501-508.

Rubenstein, D. B. 1994. Environmental Accounting for the Sustainable Corporation: Strategies and Techniques. Praeger.

Russo, M. V. and N. S. Harrison. 2005. Organizational design and environmental performance: Clues from the electronics industry. The Academy of Management Journal 48(4): 582-593. (JSTOR link).

Russo, M. V. and P. A. Fouts. 1997. A resource-based perspective on corporate environmental performance and profitability. The Academy of Management Journal 40(3): 534-559. (JSTOR link).

Rutledge, R. W., K. E. Karim, M. Aleksanyan and C. Wu. 2014. An examination of the relationship between corporate social responsibility and financial performance: The case of Chinese State-owned enterprises. Advances in Environmental Accounting & Management (5): 1-22.

Ryan, V. 2013. The ROI of doing the right thing: As Sierra Nevada Brewing grows, so does the cost of its sustainability projects. Finance ensures the projected savings are realistic. CFO (July/August): 20-21.

Sanders, B. and M. Davis. 2009. The Green Zone: The Environmental costs of Militarism. AK Press. ("In the midst of the movement to save the earth, The Green Zone presents a sobering revelation: until we address the attack that the US military is waging on the global environment, the things we do at home won’t change a thing.").

Savage, A., A. J. Cataldo and J. Rowlands. 2000. A multi-case investigation of environmental legitimation in annual reports. Advances in Environmental Accounting & Management (1): 45-81.

Savitz, A. W. and Karl Weber. 2006. The Triple Bottom Line: How Today's Best-Run Companies Are Achieving Economic, Social, and Environmental Success - And how You Can Too. Jossey-Bass.

Schaltegger, S., M. Bennet, R. L. Burritt and C. M. Jasch, Editors. 2010. Environmental Management Accounting for Cleaner Production. Springer.

Schneider, T. E. 2011. Is environmental performance a determinant of bond pricing? Evidence from the U.S. pulp and paper and chemical industries. Contemporary Accounting Research 28(5): 1537-1561.

Schooley, D. K. and D. M. English. 2015. SASB: A pathway to sustainability reporting in the United States. The CPA Journal (April): 22-27. (Summary).

Schweiger, L. J. 2009. Last Chance: Preserving Life on Earth. Fulcrum Publishing.

Sefcik, S. E., N. S. Soderstrom and C. H. Stinson. 1997. Accounting through green-colored glasses: Teaching environmental accounting. Issues in Accounting Education (Spring): 129-140.

Senge, P. M. 2008. The Necessary Revolution: How Individuals and Organisations are Working Together to Create a Sustainable World. Nicholas Brealey Publishing Ltd.

Senge, P. M., B. B. Lichtenstein, K. Kaeufer, H. Bradbury and J. Carroll. 2007. Collaborating for systemic change. MIT Sloan Management Review (Winter): 44-53. (Cross-sector collaboration is needed to meet the sustainability challenge interweaving work in the conceptual, the relational, and the action-driven realms).

Senge, P. M., B. Smith, N. Kruschwitz, J. Laur and S. Schley. 2010. The Necessary Revolution: Working Together to Create a Sustainable World. Crown Business.

Shane, P. B. and B. H. Spicer. 1983. Market response to environmental information produced outside the firm. The Accounting Review (July): 521-538. (JSTOR link).

Sharma, S. 2000. Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. The Academy of Management Journal 43(4): 681-697. (JSTOR link).

Shi, T., W. Gu, D. Chhajed and N. C. Petruzzi. 2016. Effects of remanufacturable product design on market segmentation and the environment. Decision Sciences 47(2): 298-332.

Simnett, R., M. Nugent and A. L. Huggins. 2009. Developing an international assurance standard on greenhouse gas statements. Accounting Horizons (December): 347-363.

Singhania, M. and A. Jaitly. 2016. Project Tiger: Cost-benefit analysis. Cost Management (July/August): 14-23. (An initiative by India's government to save the nation's tigers).

Sisaye, S. 2012. An ecological approach for the integration of sustainability into the accounting education and professional practice. Advances in Management Accounting (20): 47-73.

Soderstrom, K. M., N. S. Soderstrom and C. R. Stewart. 2017. Sustainability/CSR research in management accounting: A review of the literature. Advances in Management Accounting (28): 59-85.

Solomon, J. F., A. Solomon, N. L. Joseph and S. D. Norton. 2013. Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman. Accounting, Organizations and Society 38(3): 195-213.

Songini, L. and A. Pistoni. 2012. Accounting, auditing and control for sustainability. Management Accounting Research (September): 202-204.

Sorensen, E. E. 1967. Regional rain models with space-and time-correlated structure. Management Science (November): 239-249. (JSTOR link).

Spicer, B. H. 1980. The relationship between pollution control record and financial indicators revisited: Further comment. The Accounting Review (January): 178-185. (JSTOR link).

Starik, M. and A. A. Marcus. 2000. Introduction to the special research forum on the management of organizations in the natural environment: A field emerging from multiple paths, with many challenges ahead. The Academy of Management Journal 43(4): 539-546. (JSTOR link).

Staudinger, J. 2002. The Environmental Guidebook: A Selective Reference Guide to Environmental Organizations and Related Entities. Environmental Frontlines Publishing.

Stuart, A. 2012. Green is the new lean: Doing more with less is what many sustainability initiatives are all about. That's why CFOs are embracing them. CFO (June): 44-49.

Stuebs, M. Jr. and L. Sun. 2014. Corporate governance and environmental activity. Advances in Environmental Accounting & Management (5): 81-113.

Suh, S. 2010. Handbook of Input-Output Economics in Industrial Ecology. Springer.

Swanson, G. A. 2006. A systems view of the environment of environmental accounting. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 169-193.

Swift, K. D. 2011. Is a solar energy system right for your organization? Management Accounting Quarterly (Summer): 38-47.

Taylor, P. 2013. A universal green metric: A start-up company claims its software will change the way companies budget for sustainability initiatives. CFO (April): 34.

Tenbrunsel, A. E., K. A. Wade-Benzoni, D. M. Messick and M. H. Bazerman. 2000. Understanding the influence of environmental standards on judgments and choices. The Academy of Management Journal 43(5): 854-866. (JSTOR link).

Thomas, H. 2015. Sustainability reporting: A limited set of sustainability accounting metrics tied to fundamental, industry-specific value drivers can be integrated into a firm's core strategy more easily. Strategic Finance (October): 23-24.

Thomas, H. A. Jr. and R. Revelle. 1966. On the efficient use of High Aswan Dam for hydropower and irrigation. Management Science (April): B296-B311. (JSTOR link).

Thomson, I., S. Grubnic and G. Georgakopoulos. 2014. Exploring accounting-sustainability hybridisation in the UK public sector. Accounting, Organizations and Society 39(6): 453-476.

Tregidga, H., M. Milne and K. Kearins. 2014. (Re)presenting 'sustainable organizations". Accounting, Organizations and Society 39(6): 477-494.

Ullmann, A. A. 1976. The corporate environmental accounting system: A management tool for fighting environmental degradation. Accounting, Organizations and Society 1(1): 71-79.

Unerman, J. and C. Chapman. 2014. Academic contributions to enhancing accounting for sustainable development. Accounting, Organizations and Society 39(6): 385-394.

Uno, K. and P. Bartelmus, Editors. 2010. Environmental Accounting in Theory and Practice. Springer.

Unruh, G. 2013. The sweet spot of sustainability strategy. MIT Sloan Management Review (Fall): 16-19.

Unruh, G. and R. Ettenson. 2010. Growing green. Harvard Business Review (June): 94-100.

Unruh, G. and R. Ettenson. 2010. Winning in the green frenzy. Harvard Business Review (November): 110-115.

Unruh, G., D. Kiron, N. Kruschwitz, M. Reeves, H. Rubel, Z. Felde and A. Meyer. 2016. Investing for a sustainable future. MIT Sloan Management Review (Summer): 3-29.

U.S. Environmental Protection Agency. 1989. Pollution Prevention Benefits Manual, Volume II: Appendices. Washington, D.C.: Office of Pollution Prevention and Toxics. EPA/741/R-92/002.

U. S. Environmental Protection Agency. 1989. Pollution Prevention Benefits Manual, Volume II: Appendices. Washington, D.C.: Office of Pollution Prevention and Toxics.

U.S. General Accounting Office. 1992. Waste Minimization: Major Problems of Data Reliability and Validity Identified. Washington, D.C.: U.S. General Accounting Office: PMED-92-16.

Van Santen, R., D. Khoe and B. Vermeer. 2010. Technology That Will Change the World. Oxford University Press, USA.

Verschoor, C. C. 2016. Global surveys measure nonfinancial reporting. Strategic Finance (October): 16,18. (KPMG's survey on carbon reporting).

Vincent, J. R. 2000. Green accounting: From theory to practice. Introduction to the special issue. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 13-24.

Voss, B. d. L, D. B. Carter and B. M. Salotti. 2017. Hegemonies, politics, and the Brazilian Academy in Social and Environmental Accounting: A post-structural note. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 13-68.

Wardle, P. A. 1965. Forest management and operational research: A linear programming study. Management Science (August): B260-B270. (JSTOR link).

Warsame, H., D. Neu and C. V. Simmons. 2002. Responding to "Discrediting" events: Annual report disclosure responses to environmental fines. Accounting and the Public Interest (2): 22-40.

Watson, R. S. II. 2009. Harvesting tax benefits of green building incentives. Journal of Accountancy (August): 44-48.

Weber, K., K. L. Heinze and M. Desoucey. 2008. Forage for thought: Mobilizing codes in the movement for grass-fed meat and dairy products. Administrative Science Quarterly 53(3): 529-567. (JSTOR link).

Weigand, H. and P. Elsas. 2012. Construction and use of environmental management accounting systems with the REA business ontology. Journal of Emerging Technologies in Accounting (9): 25-46.

Weitzman, M. L. 2003. Income, Wealth, and the Maximum Principle. Harvard University Press.

Weitzman, M. L. 2000. The linearised Hamiltonian as comprehensive NDP. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 55-68.

Weitzman, M. L. and K. Löfgren. 1997. On the welfare significance of green accounting as taught by parable. Journal of Environmental Economics and Management (32): 139-153.

White, A. L. and D. E. Savage. 1995. Budgeting for environmental projects: A survey. Management Accounting (October): 48-54.

White, G. B., L. Van Alst and J. Ledbetter. 2008. Environmental management systems: Benefits of adoption and proposed tax incentives. Cost Management (July/August): 35-39.

Whiteman, G. and W. H. Cooper. 2000. Ecological embeddedness. The Academy of Management Journal 43(6): 1265-1282. (JSTOR link).

Wildavsky, A. 1994. Accounting for the environment. Accounting, Organizations and Society 19(4-5): 461-481.

Willard, B. 2005. The Next Sustainability Wave: Building Boardroom Buy-in. New Society Publishers.

Williams, G. and T. J. Phillips Jr. 1994. Cleaning up our act: Accounting for environmental liabilities. Management Accounting (February): 30-33.

Willits, S. D. and R. Giuntini. 1994. Helping your company 'go green'. Management Accounting (February): 43-47.

Wilson, D. A. 1973. A note on "Environmental complexity and financial reports". The Accounting Review (July): 586-588. (JSTOR link).

Wilson, P. A. and F. Zabriskie. 2010. When the gold is gone: Reporting of asset retirement obligations for the ultimate cleanup of closed mining operations. Accounting and the Public Interest (10): 57-87.

Winston, A. 2014. Resilience in a hotter world. Harvard Business Review (April): 56-64.

Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7(1): 53-63.

Wisner, P. S., M. J. Epstein and R. P. Bagozzi. 2006. Organizational antecedents and consequences of environmental performance. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 143-167.

Wisner, P. S., M. J. Epstein and R. P. Bagozzi. 2010. Environmental proactivity and performance. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 105-127.

Wong, E. A. 2001. How to develop a database for forecasting environmental expenditures. Strategic Finance (March): 52-56.

Yuthas, K. 2005. "Inputing" the environment: Reconsidering the environmental information matrix. Journal of Information Systems (Fall): 105-109.

Zhou, S., R. Simnett and W. J. Green. 2016. Assuring a new market: The interplay between country-level and company-level factors on the demand for greenhouse gas (GHG) information assurance and the choice of assurance provider. Auditing: A Journal of Practice & Theory 35(3): 141-168.

Zhou, W., W. Huang and S. X. Zhou. 2017. Energy performance contracting in a competitive environment. Decision Sciences 48(4): 723-765.

Zokaie, K., H. Lovins, A. Wood and P. Hines. 2013. Creating a Lean and Green Business System. Techniques for Improving Profits and Sustainability. Productivity Press.