Read e-book online Advances in Environmental Accounting and Management, Volume PDF

By Martin Freedman, Bikki Jaggi

ISBN-10: 0762310707

ISBN-13: 9780762310708

The accounting occupation, specifically within the US, has misplaced credibility and this has critical implications for environmental reporting. As a few papers during this quantity attest, the quantity of environmental reporting has elevated within the interval from the 1980s-mid Nineteen Nineties. besides the fact that, the price of these disclosures is open to critical query. The study for many of the papers during this quantity was once accomplished sooner than the Enron scandal, however the findings point out a necessity to re-examine what's suggested in regards to the firm's dating to the actual surroundings.

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Read Online or Download Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management) PDF

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Additional info for Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management)

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Terleckyj, N. E. (1970, August). Measuring progress towards social goals: Some possibilities at national and local levels. Management Science, 16(12), 765–778. S. W. (1970). Toward a social report. Ann Arbor: University of Michigan Press. , & Holme, L. (1999). Meeting changing expectations: Corporate social responsibility. World Business Council for Sustainable Development. Wilson, I. (2000). The new rules of corporate conduct: Rewriting the social charter. Westport, CT: Quorum Books. , & Bagozzi, R.

1977). Corporate social reporting in action – an evaluation of British, European and American practice. Accounting, Organizations and Society, 2(4), 279–294. Linowes, D. F. (1972). Strategies for survival. New York: Amacom. Linowes, D. F. (1974). The corporate conscience. New York: Hawthorn Books. Margolis, J. , & Walsh, J. P. (2001). People and profits: The search for a link between a company’s social and financial performance. London: Lawrence Earlbaum. Mathews, M. (1997). Twenty-five years of social and environmental accounting research.

Under this approach, the environmental disclosures identified through review of the annual reports and the web pages were analyzed, and companies were awarded 40 DENNIS M. 15 Borrowing from Deegan and Rankin (1997, p. ” The disclosures related to remediation problems – acknowledgment of exposures, specific disclosure as a Potentially Responsible Party under Superfund statutes,16 and disclosures of accruals or expenses related to remediation activities – would all appear to indicate that the company is responsible for past negative environmental actions.

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Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management) by Martin Freedman, Bikki Jaggi


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