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The role of environmental accounting in organizational change ‐An exploration of Spanish companies [PDF]
Accounting, Auditing and Accountability Journal, 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.
Francisco J Caro-González
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Social and Environmental Accounting and Accountability
Accounting Forum, 2011A growing concern over recent decades regarding the negative impacts of economic activity on the natural and social environment is evident in topical articles in important news media.
Chris van Staden +3 more
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Accounting for Environmental Assets
Scientific American, 1992A country can cut down its forests, erode its soils, pollute its aquifers and hunt its wildlife and fisheries to extinction, but its measured income is not affected as these assets disappear. Impoverishment is taken for progress.
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IFRS and environmental accounting
Management Research Review, 2009Purpose – The purpose of this paper is to examine whether International Financial Reporting Standards (IFRS) can be used for monitoring environmental degradation. A comprehensive review of academic and professional literature indicates that the IFRS regime provides useful conceptual and practical frameworks for monitoring firms that are operating in ...
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Environment, Development and Sustainability, 2021
Environmental sustainability has received much attention in recent times by world leaders. This is largely due to the rate at which the natural environment is deteriorating and thus, presenting an urgent need for action to ensure the continuity of the earth ecosystem to sustain life. Consequently, the world has witnessed heightened pressure on firms to
Gilbert Kwabena Amoako +3 more
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Environmental sustainability has received much attention in recent times by world leaders. This is largely due to the rate at which the natural environment is deteriorating and thus, presenting an urgent need for action to ensure the continuity of the earth ecosystem to sustain life. Consequently, the world has witnessed heightened pressure on firms to
Gilbert Kwabena Amoako +3 more
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2018
Environmental accounting is an attempt to broaden the scope of the accounting frameworks used to assess economic performance, to take stock of elements that are not recorded in public or private accounting books. These gaps occur because the various costs of using nature are not captured, being considered, in many cases, as externalities that can be ...
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Environmental accounting is an attempt to broaden the scope of the accounting frameworks used to assess economic performance, to take stock of elements that are not recorded in public or private accounting books. These gaps occur because the various costs of using nature are not captured, being considered, in many cases, as externalities that can be ...
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2022
The chapter has the objective to describe the meaning of environmental ...
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The chapter has the objective to describe the meaning of environmental ...
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Environmental accounting and environmental evaluation
2010 International Conference on Mechanic Automation and Control Engineering, 2010With the fast development of economy, environmental pollution and ecological disruption become the main bottlenecks problems. Setting up and carrying on the environmental accounting information system is the important component of the whole strategy of sustainable development.
null Long Jing, null Wang Hong-yan
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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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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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