EDITORIAL

Abstract

Since the publication of the first volume in this series in 2000, there have been advances as well as retreats in the areas of both environmental performance and environmental disclosures. The Kyoto Protocol will become reality if 55 nations and the industrialized nations that produce at least 55% of the world’s output of carbon dioxide ratify the treaty. With the European Union’s ratification in 2002 and with Russia and Canada poised to ratify the treaty, the Kyoto Protocol is expected to become effective shortly. Even without the treaty being in effect, the EU countries have instituted a carbon dioxide trading scheme to limit the emission of greenhouse gases. These endeavors constitute progress toward making the contents of the Kyoto Protocol effective. In the U.S., the Bush administration’s choice of ignoring Kyoto and relaxing the requirements of certain environmental laws, however, constitute steps backwards in the battle to keep the planet clean and safe for future generations.

Citation

Freedman, M. and Jaggi, B. (2003), "EDITORIAL", Advances in Environmental Accounting & Management (Advances in Environmental Accounting & Management, Vol. 2), Emerald Group Publishing Limited, Leeds, pp. XIII-XV. https://doi.org/10.1016/S1479-3598(03)02011-9