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National Accounts and Environmental Resources

Environmental and Resource Economics, 1991
In 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
openaire   +1 more source

Environmental Accounting

SSRN Electronic Journal, 2011
Michal Maimaran Maimaran   +1 more
openaire   +2 more sources

Accounting for biodiversity: operationalising environmental accounting

Accounting, Auditing & Accountability Journal, 2003
This 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 in the European Accounting Review : A Reflection

European Accounting Review, 2023
Jan Bebbington   +2 more
exaly  

Environmental Accounting and the System of National Accounts

1995
There 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).
openaire   +1 more source

Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting

Business Strategy and the Environment, 2021
Pubudu Hitigala Kaluarachchilage   +2 more
exaly  

Environmental Accounting

2017
Iyyanki V. Muralikrishna, Valli Manickam
openaire   +2 more sources

Social and environmental accounting in developing countries: contextual challenges and insights

Accounting, Auditing and Accountability Journal, 2021
Wei Qian, Ataur R Belal, Carol Tilt
exaly  

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