Advances in environmental accounting & management
著者
書誌事項
Advances in environmental accounting & management
JAI, 2000-
- v. 1
- v. 2
- タイトル別名
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Advances in environmental accounting and management
大学図書館所蔵 全44件
注記
Imprint varies: Emerald
子書誌あり
内容説明・目次
- 巻冊次
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v. 1 ISBN 9780762303342
内容説明
Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility.
Researchers and practitioners are encouraged to submit papers on any social and environmental issue, based on theoretical and empirical research, conceptual arguments and descriptive models.
Coverage includes, but is not limited to the following issues:
Environmental accounting including, for instance, issues related to the measurement and valuation of environmental costs and liabilities.
Accountability for environmental issues such as climate change, water scarcity and biodiversity.
Social/Environmental/Sustainability disclosures, reporting and assurance.
Environmental management and control systems.
Social and ethical investing.
目次
List of Contributors. Ad Hoc Reviewers. Editorial (M. Freedman, B. Jaggi). Environmental accounting, managerialism, and sustainability: is this planet safe in the hands of business and accounting? (R. Gray, J. Bebbington). A multi-case investigation of environmental legitimation in annual reports (A. Savage et al.). The environment and the accountant as an ethical actor (M.A. Reynolds, M.R. Mathews). Changing superfund disclosure and its relation to the provision of other environmental information (D. Patten). An examination of the relevance of ISO 14000 Environmental Standards: a survey of US corporations (Z. Rezaee, J. Szendi). Do environmental disclosures in US annual reports differ by environmental peformance? (S. Hughes et al.). Determinants of social responsibility disclosure of US fortune 500 firms: an application of content analysis (F. Alnajjar). Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective (K. Bewley, Yiu Li).
- 巻冊次
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v. 2 ISBN 9780762310708
内容説明
The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those disclosures is open to serious question. The research for most of the papers in this volume was completed prior to the Enron scandal, but the findings indicate a need to re-evaluate what is reported about the firm's relationship to the physical environment.
目次
- The identification, measurement, and reporting of corporate social impacts - past, present, and future, M.J. Epstein
- legitimacy and the internet - an examination of corporate web page environmental disclosures, D.M. Patten, W. Crampton
- impact of the Clean Air Act of 1990 on pollution disclosures by electric utilities, M. Freedman et al
- financial analysts' views of the value of environmental information, H.G. Hunt III, D. Jacque Grinnell
- the impact of corporate social responsibility on the informativeness of earnings and accounting choices, A. Riahi-Belkaoui
- an assessment of the quality of environmental disclosure themes, W.D. Walden, A.J. Stagliano.
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