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Energy & Natural Resources eLibrary

Find online articles from top business journals, browse our eBooks, use our industry guides or search for books and articles in the ICAEW Library collection.
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Industry guides

The ICAEW Library & Information Service has compiled a series of industry guides. You'll find a package of information on each sector, including links to market research reports, statistics, trade bodies and trade journals.

Exclusive Biomass industry
  • 07 Nov 2022
  • ICAEW Library & Information Service
  • Business and Industry Guide
Guide to researching the biomass industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Extractive industries
  • 17 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the mining and quarrying industries. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Nuclear energy industry
  • 19 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the nuclear energy industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Offshore wind industry
  • 19 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the offshore wind energy industry. Quick links to trends, forecasts, market research, statistics, regulations and useful organisations.
Exclusive Oil and gas industry
  • 19 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the oil and gas industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
Exclusive Renewable energy industry
  • 19 Jun 2025
  • ICAEW Library and Information Service
  • Business and Industry Guide
Guide to researching the renewable energy industry. Quick links to trends, forecasts, market research, regulations, statistics and useful organisations.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Tax Planning for Farm and Land Diversification book cover
Exclusive Diversification - the reality
  • Aug 2025
  • Julie Butler
  • Tax Planning for Farm and Land Diversification
A chapter looking at the tax treatments available for various common farming diversification activities, including woodland and forestry, holiday businesses, caravans, renewable energy and stud farming.
Oil Taxation Manual
Exclusive IFRS 6 - Exploration for and evaluation of mineral resources
  • Jan 2024
  • HMRC
A section on the scope of IFRS 6 and its use in oil industry accounting, looking at recognition of exploration and evaluation assets, measurement at recognition, elements of cost of exploration and evaluation assets, measurement after recognition, reclassification of exploration and evaluation assets and impairment.
Oil Taxation Manual
Exclusive Oil taxation manual
  • Jan 2024
  • HMRC
HMRC Manual providing an overview of UK law and practice for the oil fiscal regime.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

eBooks

The ICAEW Library & Information Service provides a hand-picked collection of eBooks as a benefit of ICAEW membership. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
Exclusive Extractive industries
  • 2023
  • PKF International Ltd
  • Wiley Interpretation and Application of IFRS Standards
Updated edition providing a detailed reference guide with practical examples, and IFRIC interpretations and directions. This chapter discusses IFRS 6.
Exclusive Specialised activities
  • 2019
  • Rob Carrington, Ernst & Young
Guide from 2019 focusing on each area of the financial statement in detail with illustrative examples. This chapter covers the financial reporting requirements for entities applying FRS 102 involved in the following types of specialised activities: agriculture, extractive activities, service concession arrangements, heritage assets, and public benefit entities.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Articles and books in the Library collection

The ICAEW Library & Information Service holds a print collection of over 45,000 books and around 160 current professional journals. For information on borrowing books from the Library please contact us or see our guide to book loans.

Tax considerations of the extractives sector: Nigeria in focus
  • Library book
  • 2025
  • I. Moshood
  • LexisNexis
A short digest covering taxation issues likely to be of interest to those involved in the extractives sector in Nigeria.
Tax and sustainability
  • Library book
  • 2022
  • Dan Dickinson [and others]
  • LexisNexis
A digest exploring tax's role in helping your organisation to meet its sustainability targets. Covers the plastic packaging tax, R&D and incentives, carbon taxes, green financing, and more.
Sustainability accounting and accountability, 3rd ed.
  • Library book
  • 2022
  • M. Laine, H. Tregidga, J. Unerman
  • Routledge
This book provides a comprehensive overview of sustainability accounting and accountability. Topics covered include management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management.
Routledge handbook of environmental accounting
  • Library book
  • 2021
  • J.Bebbington (ed)
  • Routledge
This book showcases the broad spectrum of diverse approaches to environmental accounting which have developed globally during the last thirty years. It covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. The volume is divided into five key parts: Framing the issues; Financial accounting and reporting; Management accounting; Global and local perspectives; Thematic topics in environmental accounting.
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Useful links - reports and guidance

Government publications, funding information, industry reports and guidance for the energy and natural resources sectors.
Department for Energy Security & Net Zero
  • GOV.UK
Information for the public and businesses, including the latest government energy related announcements, consultations, statistics and guidance and regulation.
UK Business Climate Hub
  • GOV.UK
The UK Business Climate Hub is a collaboration between the UK Government, businesses and business groups across the UK. The hub provides net zero advice for SMEs in the UK. Topics covered include building and home energy use, electric vehicles and transport, renewable energy, waste and recycling, production and cold storage, supply chain, product labels, farming and land use.
Energy briefings
  • House of Commons Library

Regularly updated research briefings covering the energy sector, provided to Members of Parliament in support of their parliamentary duties. Recent briefings include: Taxation of North Sea oil and gas (November 2024),  Gas and electricity prices during the ‘energy crisis’ and beyond (November 2024) and  Petrol and diesel prices (October 2024).

Digest of UK Energy Statistics (DUKES)
  • GOV.UK
A comprehensive annual update covering the latest UK energy statistics.
Energy trends
  • GOV.UK
Quarterly publication presenting data on the supply and demand of all the major fuels in the UK.
Energy consumption in the UK
  • GOV.UK
Annual publication providing a comprehensive review of energy consumption and changes in intensity and output since the 1970s, with a particular focus on trends since 2000.
UK energy in brief
  • GOV.UK
Annual UK energy in brief booklets, providing a summary of key developments in the UK energy system.
Terms of use

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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Thought leadership

Our thought leadership is intended to change thinking and behaviour. We want to help our members do their jobs as best they can. Ultimately, this will enable people everywhere to do business with confidence..
Find out more
Rodin's The Thinker
Information

Some of the content on this web page was provided by the Chartered Accountants’ Trust for Education and Research, a registered charity, which owns the library and operates it for ICAEW.