Results 11 to 20 of about 1,316,061 (206)

Relationship between environmental pressure and environmental disclosure in the sustainability reports of banks [PDF]

open access: yesEnvironmental Economics, 2017
This research evaluates the role of environmental pressure on the extend of environmental disclosure of South African banks. Although much research on corporate sustainability disclosure exists, this research is unique since little of the previous ...
Nyiko D. Mchavi, Collins C. Ngwakwe
doaj   +1 more source

Perlakuan Akuntansi Karbon di Indonesia

open access: yesJurnal Ekonomi dan Bisnis, 2016
This research aims to understand the implementation of accounting for carbon, about how it can be measured, recognized, recorded, presentedand disclosed based on Pernyataan Standar Akuntansi (PSAK) 19, 23, 32 and 57, also the impact toward the financial ...
Monika Meliana Taurisianti   +1 more
doaj   +1 more source

The Implementation of Accounting for Environmental Liabilities [PDF]

open access: yes, 2019
This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company\u27s operations.
Firmansyah, A. (Amrie)   +1 more
core   +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

Pelaporan Biaya Lingkungan Sebagai Alat Bantu Bagi Pengambilan Keputusan Yang Berkaitan Dengan Pengelolaan Lingkungan

open access: yesAkrual: Jurnal Akuntansi, 2010
Environmental accounting is a term associated with the inclusion of environmental costs into corporate accounting practices.The proportion ofenvironmental costsis20% oftotal  operational costs company.
Dian Agustia
doaj   +1 more source

ACCOUNTING FOR ENVIRONMENTAL COSTS

open access: yesУчёт. Анализ. Аудит, 2019
The article dwells on a complex of issues devoted to environmental costs accounting. A number of current issues and provisions in this field is critically evaluated in the article.
VICTOR Getman
doaj   +1 more source

Determinants Implementation of Environmental Accounting and Its Influence on the NTB Government Employee Performance: A Mediation Analysis [PDF]

open access: yesReview of Socio-Economic Research and Development Studies, 2023
Employee performance assessment, integral to human resource management, evaluates how well employees perform, offering feedback for growth, aligning goals, identifying training needs, acknowledging achievements, aiding decision-making, and setting ...
Heri Mulyono   +2 more
doaj   +1 more source

The role of environmental accounting in organizational change: An exploration of Spanish companies [PDF]

open access: yes, 2001
Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change.
Caro González, Francisco Javier   +4 more
core   +1 more source

The Impact of Environmental Accounting on Firm Value: Evidence from Indonesian Manufacturing Firms [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
The objective of this study is to examine the impact of the implementation of environmental accounting on firm value in manufacturing companies. Specifically, the study will analyze how environmental costs, environmental performance, and the disclosure ...
Rysma Ningrum   +2 more
doaj   +1 more source

What is the resource footprint of a computer science department? Place, people, and Pedagogy

open access: yesData & Policy, 2020
Internet and Communication Technology/electrical and electronic equipment (ICT/EEE) form the bedrock of today’s knowledge economy. This increasingly interconnected web of products, processes, services, and infrastructure is often invisible to the user ...
I. S. Mian, D. Twisleton, D. A. Timm
doaj   +1 more source

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