This paper aims to provide an overview of the key themes in the development of carbon accounting and auditing over the past twenty years. The evolution of the field since the Kyoto Agreement of 1997 has been divided into four stages. The need to account for and disclosure of greenhouse...

The paper provides an overview of the state of corporate environmental management in Hungary compared to older EU and OECD states. It also explores the complex relationship between the implementation of environmental management practices and corporate environmental and business performance....