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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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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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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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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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