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Environmental outlays are significantly increasing and will continue to increase as the world becomes more environmentally conscious and countries issue more extensive environmental laws and regulations. This chapter discusses the new global environmental initiatives (ISO 14000 environmental standards) and presents the results of a survey of a sample of Chief Financial Officers and Corporate Environmental Officers that provided information on environmental matters including corporate environmental costs, the use and importance of environmental audits, and the adoption of ISO 14000 environmental standards and their perceived benefits. The results of this study may provide insight to business, academia, government regulatory agencies, and accounting standard setters regarding environmental matters. The concepts and issues discussed herein may provide guidance to other countries that are considering addressing the challenges and opportunities of their own environmental regulations, laws, accounting standards, and environmental auditing.

This study examines corporate governance and ethics (CGE) education by conducting a survey of academicians and practitioners in the United States. Results indicate that the demand for, and interest in, CGE continues to increase. More universities are planning to provide CGE education and many CGE topics are considered important for integration into the curriculum, although the degree of importance varies between academicians and practitioners. The two prevailing methods of CGE education integration are offering a stand-alone course in CGE or infusion of CGE topics into accounting courses. Results pertaining to the importance, delivery, and topical content of CGE education may be useful to universities that are, or are considering, integrating CGE into their curricula or redesigning their CGE courses. The CGE educational issues addressed in this study should help business schools design curricula to prepare students for the challenges awaiting them in the area of CGE.