Results 31 to 40 of about 1,316,061 (206)

Quality assessment model of environmental information disclosure

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
In last decades, environmental issues: pollution, climate change, sing of non-renewable resources, has influenced the economic value of nature and the protection of the environment has become an important goal for institutions and corporations ...
Inga Karlonaitė, Kristina Rudžionienė
doaj   +1 more source

ACCOUNTING PROPOSITIONS FOR ENVIRONMENTAL PERFORMANCE INFORMATION SYSTEMS: CASES FROM UK HOTELS

open access: yesJournal of Business Paradigms, 2016
Current business trends in the global hotel industry are strongly oriented towards sustainable development, including especially the explicit recognition of environmental attributes. The aim of this paper is thus to analyze and propose key steps toward
Vanja Vejzagic   +2 more
doaj  

Analysis of the Effect of Eco-Efficiency on Asset Return in Food and Beverage Manufacturing Companies Listed at the Johannesburg Stock Exchange

open access: yesManaging Global Transitions
This article examines the effect of eco-efficiency on corporate return on assets (ROA). The paper aimed to analyse whether corporate eco-efficiency performance (represented by energy consumption, water consumption, carbon emission and waste generation ...
Dimakatso Hellen Malapa   +1 more
doaj   +1 more source

Impact of Environmental Disclosure on Firm Performance: The Mediating Role of Green Innovation

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2023
This study focuses on the impact of environmental disclosure on financial performance. Moreover, the current study aims to explore the mediating impact of green innovation and provide novel evidence regarding this relationship using stakeholder and ...
Fizzah Malik   +3 more
doaj   +1 more source

Bibliometric Analysis of University Social Responsibility: Advancing Transparency and Sustainability in Higher Education

open access: yesJurnal Ilmiah Akuntansi
While the importance of University Social Responsibility (USR) is widely acknowledged in academic discourse, there remain substantial gaps in understanding how it interacts with sustainability, especially in terms of transparency as a measurable outcome.
Yuni Ekawarti   +3 more
doaj   +1 more source

Legislation, Regulations, and Reflections on Environmental Accounting as a Reflection of the Incorporation of Social Responsibility in Companies

open access: yesLaws, 2020
The purpose of this article is to analyze how accounting legislation has contributed to the improvement of public information on environmental aspects in the financial reports issued by companies. Also, the article aims to verify the relationship between
Maripaz Muñoz Prieto
doaj   +1 more source

Environmental Accounting Disclosure Practices in Bangladesh and Its Impact on Investor Decisions [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2019
The focus of this study is to identify the environmental disclosures made by Bangladeshi companies and analyze the overall disclosure practice of the countries’ industries.
Pizus Biswas   +4 more
doaj  

The problems of environmental accounting teaching in Russia: modern conditions and perspectives of development

open access: yesУченые записки Российской академии предпринимательства, 2021
In this article current position of environmental accounting teaching in Russia is analysed and recommendations for development are given.
Kh. Sh. Nurmukhamedova
doaj  

The development of social and environmental accounting research 1995-2000 [PDF]

open access: yes, 2000
This paper reviews five years of social and environmental accounting literature (from 1995-2000) in an attempt to evaluate the current position. The methodology used follows that employed in Mathews (1997a) which covered a period of 25 years in three ...
Mathews, M. R.
core  

Productivity indicators applied to seabob shrimp fishing, Penha SC, Brazil

open access: yesRevista Ambiente & Água, 2016
This study used environmental accounting tools to collect and organize information related to the market and work organization of the artisan fishing community of Penha, SC.
Vicente Francisco Coelho   +2 more
doaj   +1 more source

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