The body shop wind farm—an analysis of accountability and ethics

Abstract

Environmental accounting is a developing discipline faced with a number of teething problems. Adding to these are a range of ethical dilemmas, illustrated in this paper by The Body Shop's decision to invest in a wind farm. As competition increases in the electricity generating industry environmental accountants have to address conventional commercial considerations, problems relating to the ecosphere, as well as associated ethical issues. The paper argues that environmental accounting and accountants need to be closely involved in ethical deliberation as part of the broader perspective on eco-accountability which they represent. Show more