Presentation Date: Sunday August 2, 2009
  Presentation Time: 1:00 pm-4:00 pm

CPE Session 41

Hot topics in environmental accounting

Presented By:

Jan Bebbington, University of St Andrews, UK

Charles Cho, Concordia University, Canada

Jesse Dillard, Portland State University, USA

Description: This session will involve three interconnected presentations (including opportunties for interaction) on 'hot topics' in environmental accounting and accountability. The presenters at the session will include both North American and European presenters which will provide an opportunity for a wide array of practice and experience to be brought to participants.

The three topics areas to be coverered are:

(1) The 'carbon' agenda and its implications for accounting.

(2) New business models for pursuing environmental sustainability.

(3) Exploring the links between organisational environmental performance and reporting.

There will be two presenters on each topic area with the opportunity to ask questions after each session. There will also be a closing panel discussion on these topics and an exploration of future research agendas which arise in each area.

Field of Study: Social Environment of Business
Program Level: Update

Intended Audience: Researchers and practitioners in accounting who wish to find out more about what is going on in the subject areas. Of particular interest should be the 'carbon' accounting session as various European countries have started to pass Climate Change Bills that specify reduction trajectories. These bills then lead to a series of policy interventions that affect all organisations and create signficant accounting issues.

Format/Structure: Each topic area will have two presenters, who will speak on different aspects of the topic area. Each speaker will talk for 20 minutes with a facilitated 30 minute period for questions and answers for each of the three areas. At the end of the each session the speakers will form a panel to discuss (with facilitation) future research agendas in each area. This last session will last 30 minutes, makig the whole session 4 hours in duration.

Learning Objective: Atttendee will be able to: (1) appreciate how forthcoming policy interventions will impact on organisations and accounting practices. (2) understand the opportunities for organisations as they respond to the environmental agenda (along with the constraints on freedom of action in this area). (3) distinguish between reporting on performance and actual performance in terms of envronmental behaviour.

Prerequisites: None.

Advanced Preparation Required: None.

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