By Martin Freedman, Bikki Jaggi
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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The best way that people manage either source entry and source use is essential to the administration of traditional assets. inside diverse contexts the principles of the institutional preparations, equivalent to the foundations of universal and personal estate rights, turn into levers in which human behaviors should be converted and advised in the direction of the objectives of sustainable typical source administration.
Dieses Buch zum Vergleich der Elektrizitätswirtschaft in den united states und Deutschland befaßt sich mit den Hemmnissen der Stromeinsparung und Kraft-Wärme-Kopplung. Die Maßnahmen zu deren Abbau in den united states und der BRD werden differenziert analysiert und bewertet. Neue Entwicklungen wie die Reform der Investitions- und Tarifaufsicht, eine Internalisierung der externen Kosten und das device des Least-Cost-Planning werden gezielt aufgegriffen.
Vintage Papers in ordinary source Economics Revisited is the 1st try and compile a range of vintage papers in traditional source economics, along reflections through very popular pros approximately how those papers have impacted the sphere. The seven papers integrated during this quantity are grouped into 5 sections, representing the 5 middle components in traditional source economics: the intertemporal challenge; externalities and industry failure; estate rights, associations and public selection; the economics of exhaustible assets; and the economics of renewable assets.
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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)
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.
Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management) by Martin Freedman, Bikki Jaggi