Abstract Economic ``development'' involves processes that often jointly produce both goods and
``bads'' ± economic, environmental and social. The bads, however, are often technologically
invisible; not least in terms of the way decisions are informed and accounted for. This paper takes
as its case study a major development proposal that had the potential to produce economic,
environmental, and social goods and bads. The paper involves an exploration of official
independent reports leading to the proposal, considering the various factors taken into the
decision, how the processes were reported on and accounted for. In particular, the treatment of
financial/economic factors is examined and compared and contrasted with the treatment of
social/environmental factors. From this, the paper considers possibilities for financial, social and
environmental accounting in public discourse and decision making. In particular, the use of
accounting to create environmental and social visibilities, and to facilitate discourse and debate, is
examined.