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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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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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Environmental Management Accounting
2011Environment and sustainability are relatively new issues for business1 and even as recently as 20 years ago these terms were rarely if ever used in their present meaning. However, they are now recognized as pressing and urgent issues for humanity generally, perhaps the single most important issue of this generation.2 This can affect business in a ...
Bennett, Martin +2 more
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This timely and important Handbook takes stock of progress made in our understanding of what sustainable development actually is and how it can be measured and achieved.
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