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Advances in Environmental Accounting and Management: Advances in Environmental Accounting & Management

Autor Martin Freedman, Bikki Jaggi
en Limba Engleză Hardback – 2 dec 2003
The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those disclosures is open to serious question. The research for most of the papers in this volume was completed prior to the Enron scandal, but the findings indicate a need to re-evaluate what is reported about the firm's relationship to the physical environment.
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Specificații

ISBN-13: 9780762310708
ISBN-10: 0762310707
Pagini: 152
Dimensiuni: 150 x 225 x 483 mm
Greutate: 0.4 kg
Editura: Emerald Publishing
Seria Advances in Environmental Accounting & Management


Cuprins

List of Contributors. Ad Hoc Reviewers. Editorial (M. Freedman, B. Jaggi). Environmental accounting, managerialism, and sustainability: is this planet safe in the hands of business and accounting? (R. Gray, J. Bebbington). A multi-case investigation of environmental legitimation in annual reports (A. Savage et al.). The environment and the accountant as an ethical actor (M.A. Reynolds, M.R. Mathews). Changing superfund disclosure and its relation to the provision of other environmental information (D. Patten). An examination of the relevance of ISO 14000 Environmental Standards: a survey of US corporations (Z. Rezaee, J. Szendi). Do environmental disclosures in US annual reports differ by environmental peformance? (S. Hughes et al.). Determinants of social responsibility disclosure of US fortune 500 firms: an application of content analysis (F. Alnajjar). Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective (K. Bewley, Yiu Li).