Librería Samer Atenea
Kálamo Books
Librería Elías (Asturias)
Librería Kolima (Madrid)
Librería Proteo (Málaga)
This book began with a small irritation. A company could report a record profit and, in the same twelve months, quietly drain an aquifer, clear a forest, and pump enough carbon into the sky to outlast the lifetime of everyone who signed off on the annual report. None of that would show up on the balance sheet. The irritation grew into a question: how did a discipline built to track value so completely miss the value of a living planet? This book is an attempt to answer that question, not with outrage, but with the patient, sometimes unglamorous tools of accounting history, standards analysis, and case study. Green accounting is not one thing. It is a loose federation of practices, standards, and arguments that share a single conviction: that the economic ledger has been lying by omission. Some of its practitioners want to reform capitalism from within, giving nature a price so that markets can finally see it. Others want to dismantle the very idea that a forest’s worth can be reduced to a number.