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presenting a model for company 's financial strategies with environmental approach and accountability [PDF]

open access: yesارزش آفرینی در مدیریت کسب و کار, 2023
in the current era, the increasing process of environmental degradation has become a crisis which increases day by day deterioration and its impact.
Mostafa Aghabeigi Nasrollahabadi   +3 more
doaj   +1 more source

Development of environmental management accounting system: a conceptual approach

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2023
With the rise of environmental problems caused by human activities, such as misuse of natural resources, rapid deforestation, and discharge of radioactive and other chemical waste into water bodies, soil and the atmosphere, environmental management ...
Kamilė Medeckytė   +1 more
doaj   +1 more source

Environmental Accounting [PDF]

open access: yes, 2007
Environmental and related issues are of increasing interest to managers of corporations for several reasons. First, demand for environmental accounting information from various interest groups is on the rise. The environmental impacts of corporate activities are increasingly being monitored by government agencies, local communities, non-governmental ...
Schaltegger, Stefan, Burritt, Roger
  +5 more sources

BİST 100 Endeksindeki Şirketlerin Sürdürülebilirlik Raporlarının Sektörler Açısından İncelenmesi

open access: yesSelçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi, 2021
Sürdürülebilirlik raporları işletmelerin ekonomik, sosyal ve çevresel konulardaki etkinliği ve hassasiyetini ortaya koyma aracı olarak karşımıza çıkmaktadır.
Harun Öğünç
doaj   +1 more source

Making Animals Visible in Sustainability Accounting with Critical Look at Financial Valuation [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2023
Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in ...
Esmail Tavakolnia
doaj   +1 more source

Environmental Accounting and Reporting of Agricultural Enterprises

open access: yesУчёт. Анализ. Аудит, 2022
The paper describes the problems of increasing the openness of information about environmental protection activities and meeting the requirements of environmental and industrial safety by domestic enterprises within the framework of their economic ...
A. V. Chepulyanis, R. R. Sadykov
doaj   +1 more source

Carbon accounting, management quality, and bank performance in East Africa [PDF]

open access: yesEnvironmental Economics, 2022
Does it pay to report green activities? This question has dominated academic discussion and has further spiraled into the industry. Questions exist about the value relevance of carbon accounting, given that such practice is voluntary and consumes ...
Haruna Maama, Shenaaz Gani
doaj   +1 more source

Environmental Accounting in the European Accounting Review : A Reflection [PDF]

open access: yesEuropean Accounting Review, 2023
We reflect upon how European Accounting Review has conceived of environmental accounting (and to some extent social/sustainability accounting work) over its 30-year history, with the aim of discussing ways in which environmental accounting research can further develop, both within and beyond this journal.
Jan Bebbington   +3 more
openaire   +4 more sources

The valuation of China’s environmental degradation from 2004 to 2017

open access: yesEnvironmental Science and Ecotechnology, 2020
This paper aims to evaluate the cost of environmental degradation by adopting the conventional environmental economic methodology in China from 2004 to 2017 and summarize the change in both the causes and costs of China’s environmental degradation ...
Guoxia Ma   +16 more
doaj   +1 more source

Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian

open access: yesJurnal Ilmiah Akuntansi, 2023
This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a
I Putu Mega Juli Semara Putra   +1 more
doaj   +1 more source

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