Bikki Jaggi - Accounting for the Environment. More Talk and Little Progress

ACCOUNTING FOR THE ENVIRONMENT: MORE TALK AND LITTLE PROGRESS

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Series Editors: Martin Freedman and Bikki Jaggi

Recent Volumes:

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENTVOLUME 5

EDITED BY

MARTIN FREEDMAN

College of Business and Economics, Towson University, Towson, MD, USA

BIKKI JAGGI

School of Business, Rutgers University, New Brunswick, NJ, USA

United Kingdom North America Japan India Malaysia China

Emerald Group Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2014

Copyright 2014 Emerald Group Publishing Limited

Reprints and permission service

Contact: permissions@emeraldinsight.com

No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78190-303-2

ISSN: 1479-3598 (Series)

Robert W. Rutledge, Khondkar E. Karim, Mark Aleksanyan and Chenlong Wu

Angelo Ditillo and Irene Eleonora Lisi

Yu Cong, Martin Freedman and Jin Dong Park

Martin Stuebs, Jr. and Li Sun

Joan DiSalvio and Nina T. Dorata

Martin Freedman

Towson University, Towson, MD, USA

Bikki Jaggi

Rutgers University, New Brunswick, NJ, USA

ASSOCIATE EDITORS

A. J. Stagliano

Saint Josephs University, Philadelphia, PA, USA

Dennis Patten

Illinois State University, Normal, IL, USA

EDITORIAL BOARD

Nola Buhr

University of Saskatchewan, Saskatoon, Saskatchewan, Canada

Charles Cho

ESSEC, Paris, France

Jeffrey Cohen

Boston College, Boston, MA, USA

David Cooper

University of Alberta, Edmonton, Alberta, Canada

Charl De Villiers

University of Auckland, Auckland, New Zealand

Jesse Dillard

Portland State University, Portland, OR, USA

Marc Epstein

Rice University, Houston, TX, USA

Ora Freedman

Stevenson University, Stevenson, MD, USA

Rob Gray

University of St. Andrews, St. Andrews, Scotland

Khondikar E. Karim

University of Massachusetts-Lowell, Lowell, MA, USA

Carlos Larrinaga

University of Burgos, Burgos, Spain

Cheryl Lehman

Hofstra University, Hempstead, NY, USA

Glen Lehman

University of South Australia, Adelaide, Australia

Yue Li

University of Toronto, Toronto, Ontario, Canada

Vanessa Magness

Ryerson University, Toronto, Ontario, Canada

Lee Parker

RMIT University, Melbourne, Australia

Robin Roberts

University of Central Florida, Orlando, FL, USA

Bill Schwartz

College of Charleston, Charleston, SC, USA

Paul Shrivasta

Concordia University, Montreal, Quebec, Canada

Tony Tinker

Baruch College, New York, NY, USA

Arieh Ullmann

Binghamton University, Binghamton, NY, USA

Yu Cong

Morgan State University, Baltimore, MD, USA

Andy Felo

Nova Southeastern University, Ft. Lauderdale, FL, USA

Janet Mobus

Pacific Lutheran University, Tacoma, WA, USA

Jeffrey Unerman

Royal Holloway, University of London, London, England

When we first started working on this series in 1998 the Kyoto Protocol (Protocol) had just been signed and there was tremendous awareness as to the impact of pollution on the planet. It appeared that world leaders, working together, would be able to lead us in an era of rising living standards and diminished pollution. Sustainable development, seemingly, was a realistic goal.