Book Review Environmental Implications on Business & Certified Public Accountants

Abstract

Companies are currently faced with an increasing number of environmental laws and pressures from a variety of stakeholders regarding environmental performance. These laws impose sanctions on offending companies. These sanctions lead to the creation of environmental risks for companies such as fines and penalties for pollution of land, water or air, loss of the public confidence, and also companies may be shut down. Consequently, a number of arguments have emerged concerning the relevance of the Certified Public Accountants in contributing to the area of environmental concerns. The book is principally concerned with discussing the questions: (i) can the Certified Public Accountants make a contribution in the area of environmental audits? (ii) are Certified Public Accountants in a position to assess environmental implications on business?