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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 Nov 2022
  • 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
  • 21 Sep 2020
  • 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
  • 22 Sep 2020
  • 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
  • 11 Dec 2024
  • 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
  • 07 Dec 2022
  • 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
  • Sep 2024
  • 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 Oil taxation manual
  • Jan 2024
  • HMRC
HMRC Manual providing an overview of UK law and practice for the oil fiscal regime.
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.
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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Market research

These industry profiles and market reports are available only to logged-in ICAEW members, ACA students and other entitled users. To access them, please log in.

Industry press

The ICAEW Library & Information Service provides a hand-picked collection of industry press articles as a benefit of ICAEW membership. If you are unable to access an article, please see our Online resources troubleshooting or contact library@icaew.com.

Exclusive LIBRARY Catching the new wave: AI reshapes oil and gas exploration and development
  • 01 Nov 2024
  • Rindi White
Oil and gas companies are already tapping into some of the opportunities presented by AI, and the industry is poised to expand its use even more. Discusses how generative AI is being used in oil and gas exploration and development in areas such as predictive modelling and remote decision making.
Exclusive EU mandates biodiversity restoration, setting up ‘green’ alongside ‘clean’ requirements for Europe’s power sector
  • 01 Aug 2024
The European Council has adopted new regulation that aims to restore at least 20% of the EU's land and sea areas by 2030, and all ecosystems in need of restoration by 2050. This will result in an additional layer of compliance for the EU’s power sector and new considerations for project planning and operations. Discusses the challenges for the sector in balancing the expansion of renewable energy with the protection of vital ecosystems. Biodiversity initiatives already put into place by companies are highlighted.
Exclusive Harnessing disruptive innovation: paving the way for sustainable offshore oil and gas
  • 01 Mar 2024
  • Wallace Pescarini
Discusses how disruptive new technologies can help the offshore oil and gas industry to balance the provision of reliable and affordable energy with decarbonisation. Solutions such as digital automation and AI, offshore infrastructure electrification, advancements in subsea processing technology and novel partnership models look set to transform operations, improving the sector's efficiency and sustainability.
Exclusive LIBRARY Indonesia revises upstream oil and gas taxation guidelines
  • 06 Nov 2023
  • Endy Arya Yoga and Aditya Wicaksono
Endy Arya Yoga and Aditya Wicaksono of GNV Consulting summarise legislative developments in Indonesia concerning the oil and gas sector and the taxpayer repatriation and investment commitments under the Voluntary Disclosure Programme
Terms of use

You are permitted to access articles 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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Online magazines

These journals are available only to logged-in ICAEW members, ACA students and other entitled users. To access them, please log in.

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 a world of sustainable economies.
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.