Format:
1 Online-Ressource (xv, 193 Seiten)
ISBN:
9781849504577
Series Statement:
Advances in environmental accounting & management v. 3
Content:
It is especially important that plants in India and China use newer pollution technologies in generating electricity to meet their energy needs. Their continued participation in the dialogue is important to control pollution emissions beyond the Kyoto Protocol. Environmental issues are multi-faceted and they are being debated in several disciplines. These issues may be technical, legal, economical, measurement, managerial, or ethical in nature, and different disciplines focus on the issues of interest to them. Accounting is primarily concerned with measurement of pollution-related performance and cost, and reporting of this information to stakeholders. Consistent with the goals of Sarbanes-Oxley Act, it is important that accounting regains its lost credibility and provides reliable pollution-related information to the stakeholders so that they evaluate their risk properly.
Content:
This volume contains papers which deal with some of the important issues related to pollution information and should be of interest to investors, management, regulators and other individuals interested in environmental accounting. Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment.
Content:
Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures. It addresses the Kyoto Protocol on an international level, discusses how an accountant measures pollution-related performance and cost, and investigates the motive behind disclosure of environmental information
Note:
Ideology, the environment and one world view : a discourse analysis of Noranda's Environmental and sustainable development reports / Nola Buhr, Sara Reiter -- Environmental liabilities, bond ratings, and bond yields / Allan Graham, John J. Maher -- Organizational antecedents and consequences of environmental performance / Priscilla S. Wisner, Marc J. Epstein, Richard P. Bagozzi -- A systems view of the environment of environmental accounting / G.A. Swanson -- Environmental disclosures in the oil and gas industry / Mimi L. Alciatore, Carol Callaway Dee -- The association between firm characteristics and the level of environmental disclosure in financial statement footnotes / Khondkar E. Karim, Michael J. Lacina, Robert W. Rutledge
Language:
English
DOI:
10.1016/S1479-3598(2006)3
URL:
Volltext
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