By Martin Freedman, Bikki Jaggi
Advances in environmental accounting & administration goals to reinforce the knowledge of world environmental concerns, specifically valuation and disclosure of environmental effect of companies' actions, encouraging administration to enhance agencies' environmental functionality and disclosures. The sequence additionally desires to make administration, traders and different stakeholders conscious of the aptitude monetary and monetary results of failure to deal with environmental concerns. to accomplish this, Advances in environmental accounting & administration seeks to permit regulators to guage agencies' environmental functionality, elevate public and managerial expertise of worldwide matters of environmental toxins, and inspire administration to enhance the environmental functionality in their businesses. quantity five of Advances in environmental accounting & administration typifies those goals, addressing themes corresponding to sustainability, environmental liabilities, social making an investment and worldwide warming and accounting. Read more...
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Additional resources for Accounting for the environment : more talk and little progress
2009). Some evidence of the cumulative effects of corporate social responsibility on financial performance. Journal of Global Business Issues, 3(1), 1À14. Preston, L. , & O’Bannon, D. P. (1997). The corporate social-financial performance relationship: A typology and analysis. Business and Society, 36(4), 419À428. , & Zhao, N. (2013). China’s state-owned enterprises: Nature, performance and reform. London: World Scientific, Imperial College Press. Shi, S. , & Tang, Z. P. (2012). On the relationship between corporate citizenship behavior and corporate governance and financial performance: Based on an empirical study of China’s agriculture-related listed companies.
The first theme adopts a societal or ethical Towards a More Comprehensive Framework for SCS Research 27 perspective and is concerned with the obligations of organizations in relation to the provision and disclosure of social and environmental information (Gray, Owen, & Maunders, 1991). The second theme adopts a managerial perspective and explores issues concerned with the information organizations choose to produce and disclose to stakeholders and how this may be used to legitimize the existence of the organization (Deegan, 2002).
2012; Henri & Journeault, 2010; Songini & Pistoni, 2012). As noticed by Henri and Journeault (2010), most of this literature is either conceptual or descriptive and often based on a limited number of case studies. , 2012). In contrast, we have nearly no research investigating the interplay among these individual systems and the improvements in decision-making created through their interactions. With the exception of a very few in-depth case studies that have examined the relationships between different types of MCS in the context of socially responsible managerial decision-making (Durden, 2008; Norris & O’Dwyer, 2004), empirical evidence is scarce and our understanding of the interaction among these new forms of SCS is limited.