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Accountants' Attitudes and Environmentally-sensitive Accounting
Accounting and Business Research, 1994Abstract Accounting for the environment (ICAEW, 1992) is receiving increasing attention. A series of initial interviews, visits and other contacts with a wide range of organisations and accountants on three continents left us with the impression that accountants and accounting do not appear to be involved in corporate responses to the environmental ...
Bebbington, Jan +3 more
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Environmental Accounting and Environmental Reporting
2021Ekonomik ve teknolojik gelişmelerin etkisiyle artan insan ihtiyaçlarını karşılayabilmek amacıyla işletmeler, daha fazla doğal kaynak tüketmekte ve çevreye bağımlı hale gelmektedir. Nitekim sürdürülebilirliğin sağlanması ve çevrenin korunmasına yönelik faaliyetlerde sosyal sorumluluk bilincinin artırılması önemli bir gerekliliktir. Bu bağlamda işletmeye
AKDENİZ, Fatih +2 more
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Hybrid Economic-Environmental Accounts
2013Introduction Valeria Costantini, Massimiliano Mazzanti and Anna Montini Part 1: The Foundations of NAMEA and Recent Developments: Methods and Analysis 1. From Pioneer Work to Regulation and Beyond Angelica Tudini and Giusy Vetrella 2. The NAMEA: Methodological Questions and Historical Disputes - A Dutch Perspective Peter J. Stauvermann 3. Air Emissions
V. Costantini +2 more
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National Accounts and Environmental Resources
Environmental and Resource Economics, 1991In the paper, optimal growth theory is used to derive the appropriate definition of the net national product concept, when there are environmental resources and environmental damage to take into account. The basic conclusions are that conventional defined NP should be corrected by deducting environmental damage and adding the value of the net change of
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Environmental Accountability in Perioperative Settings
AORN Journal, 2003ABSTRACTGlobal environmental problems are connected to patient care issues. The amount and toxicity of medical waste have increased in recent decades. Certain medical products contribute significantly to pollution and contamination of the food chain with persistent, bioac‐cumulative toxins, including mercury and dioxins.
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Accounting for biodiversity: operationalising environmental accounting
Accounting, Auditing & Accountability Journal, 2003This study seeks to operationalise the reporting of corporate natural assets (i.e. habitats, flora and fauna). A natural inventory model is used, building on existing methodology. This study significantly extends the prior research by considering environmental accounting in the context of a large site and by using a UK publicly listed company, Hyder ...
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Environmental Accounting and the System of National Accounts
1995There has already been a long and somewhat heated debate on how national accounting should be extended towards environmental accounting (see, e.g., Ahmad, El Serafy, Lutz, 1989; Costanza, 1991; Lutz, 1993; Franz and Stahmer, 1993).
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