New PDF release: Advances in Environmental Accounting and Management, Volume

By Martin Freedman, Bikki Jaggi

ISBN-10: 0762310707

ISBN-13: 9780762310708

The accounting career, particularly within the US, has misplaced credibility and this has critical implications for environmental reporting. As a couple of papers during this quantity attest, the volume of environmental reporting has elevated within the interval from the 1980s-mid Nineties. although, the price of these disclosures is open to critical query. The examine for many of the papers during this quantity was once accomplished ahead of the Enron scandal, however the findings point out a necessity to re-examine what's said concerning the firm's courting to the actual setting.

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Additional resources for Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management)

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Gray et al. (1995, p. 52) suggest that, of these, the socio-political theories (political economy theory, legitimacy theory, stakeholder theory) have resulted in the “most penetrating analyses” of corporate social disclosure. In general, these overlapping theories argue that social disclosure is a function of social and/or political pressure, and that firms facing greater social/political pressures will provide more extensive social disclosures. This study more specifically adopts the legitimacy framework.

Epstein, M. -J. (1997). Integrating environmental impacts into capital investment decisions. Greener Management International: The Journal of Corporate Environmental Strategy and Practice (Spring). Epstein, M. -J. (2001). Sustainability in action: Identifying and measuring the key performance drivers. Long Range Planning, 34. Epstein, M. , & Wisner, P. S. (2001a). Linking management control systems to environmental performance: Evidence from Mexico. Working Paper. Houston, TX: Rice University. Epstein, M.

Gray & The Certified Accountants Educational Projects. , & Maunders, K. (1987). Corporate social reporting: Accounting and accountability. Prentice-Hall. Gr¨ojer, J. , & Stark, A. (1977). Social accounting: A Swedish attempt. Accounting, Organizations and Society, 2(4), 349–386. Ilinitch, A. , Soderstrom, N. , & Thomas, T. (1998). Measuring corporate environmental performance. Journal of Accounting and Public Policy, 17, 283–408. Kolk, A. (1999). Evaluating corporate environmental reporting. Business Strategy and the Environment, 8, 225–237.

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Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management) by Martin Freedman, Bikki Jaggi


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