The corporate environment

by John Collier

The Corporate Environment reviews the key environmental laws and issues affecting business, both locally and internationally, and their effects on corporate liability. The functions of environmental management systems and auditing in addressing these issues are examined, including the role and implications of BS 7750 and the EU Environmental Management and Audit Regulation. The applications and problems of financial reporting, disclosure and auditing are then explored. There follows a discussion on the role of environmental taxation and other financial instruments in moulding corporate behaviour, and concludes with a commentary on the way forward for business and the accounting profession in the United Kingdom and around the world. Throughout, the approach is practical and illustrated with case studies. Appendices include a number of environmental checklists. The Corporate Environment has been written to enable accountants, auditors, finance directors, company secretaries and lawyers,