Revista de Contabilidade e Organizações, 2019 The aim of this research is to identify characteristics that influence the change in the probability of provisions and contingent liabilities of Brazilian companies.
Janaína da Silva Ferreira +1 more
doaj +1 more source
Contingent environmental liabilities ::disclosures and accounting /
, 2011 "Bloomberg Tax Accounting Portfolio 5136-3rd, Contingent Environmental Liabilities: Disclosures and Accounting, explains how to account for and disclose contingent environmental liabilities.
Evers, Pamela S.,, Smith, L. Murphy,
core
Contemporary Accounting Issues: Carbon Disclosures & Environmental Liabilities
, 2019 1.Legitimacy Theory 2.Introduction to GHG Accounting and Climate Related Risks 3.Users of Climate related Financial Disclosures 4.Task Force’s Recommendations on climate related Financial Disclosures 5.Climate related risks and opportunities (Based on ...
Angela Cheng (764106)
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The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo
Australian Journal of Social Issues, EarlyView.ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton +2 more
wiley +1 more source
Design of methodology for the identification of mining environmental liabilities in Colombia
, 2008 ilustraciones, tablasEste trabajo presenta los resultados del análisis del proyecto titulado "Diseño de metodología para la identificación de los pasivos ambientales mineros en Colombia".
González Ramírez, Adriana Maria
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Contemporary Economy, 2015 Polish accession to the European Union allowed Polish municipalities to use co-financing of development projects of local infrastructure, environmental protection and improvement of competitiveness of municipalities.
Tomasz Jastrzębski
doaj
Environmental, Social and Governance Disclosure Scores and Tax Avoidance
Jurnal Ilmiah AkuntansiThis paper aims to understand the effect of Environmental, Social, and Governance (ESG) disclosure scores on tax avoidance. The sample consists of public firms listed on the Indonesia Stock Exchange, excluding those in the financial services industry ...
Adrian Teja
doaj +1 more source
Accounting for liabilities related to ecosystem degradation
Ecosystem Health and Sustainability, 2018 Introduction: A growing belief that accounting can and should play a role in halting and reversing degradation of ecosystems is leading to conceptual and methodological developments that recognize the cost of degradation, attribute the cost to the ...
Sue Ogilvy +6 more
doaj +1 more source
Elucidating the Links Between Mother and Father Alcohol Use Disorder and Adolescent Externalizing Psychopathology: A Test of Transmission Specificity Within Competing Factor Structures and Genetic and Environmental Liabilities. [PDF]
Behav Genet, 2021 Oro V, Goldsmith HH, Lemery-Chalfant K.
europepmc +1 more source
Environmental Liability and Environmental Risks of Business
Bulletin of Science and Practice, 2022 The paper considers the environmental liability of business organizations whose environmental activities are not only a legal obligation, but also a liability. Risk management approaches for solving environmental problems are considered, examples of environmental risks are given, key stages of environmental risk management are presented.
openaire +1 more source