Showing 1 - 10 of 36
Persistent link: https://www.econbiz.de/10011202767
Purpose –The purpose of this paper is to provide a thought-provoking, attention-directing diegesis about the quality of the experience for those working as academic accounting scholars. Design/methodology/approach –Using storytelling by the authors as narrators and a literature review, this...
Persistent link: https://www.econbiz.de/10010814631
Business and government leaders from around the world are increasingly sounding the alarm about the need for effective management of business dependencies and impacts on ecosystems. As a consequence, financial institutions have recently made a formal commitment to work towards integrating...
Persistent link: https://www.econbiz.de/10010797797
Although sustainable and responsible investment (SRI) has quite recently become a hot research topic, scarcely any systematic research has been paid to the performance of this non-conventional approach to investment during the financial crisis that emerged in mid-2008 when the resilience of the...
Persistent link: https://www.econbiz.de/10010938066
Purpose – This study aims to explore the state of environmental management accounting practice and the motivations for its use with a view to improving waste and recycling management by local government. The focus is on practice in local governments situated in the state of New South Wales...
Persistent link: https://www.econbiz.de/10009274293
Purpose – Previous research in lease finance and evaluation has given little consideration to environmental factors. The purpose of this paper is to add to the literature by analysing how leasing provides a more attractive option than selling and extended producer responsibility (EPR) in...
Persistent link: https://www.econbiz.de/10009320939
The objective of this paper is to examine social and environmental disclosures against general and industry benchmarks for the quantity and quality of social and environmental reporting practice. To achieve this, a content analysis approach has been applied to disclosures of the 25 Australian...
Persistent link: https://www.econbiz.de/10008643254
This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions...
Persistent link: https://www.econbiz.de/10011242126
In this article we introduce a new approach to measure corporate contributions to sustainability called Sustainable Value Added. Existing approaches to measure sustainability are based on a comparative assessment of environmental and social burdens and can thus be characterised as burden-based...
Persistent link: https://www.econbiz.de/10010777380
The development of the Financial Crisis throughout 2008 and 2009 has made many investors and fund managers question whether growth-based investment approaches have had their day. Value-based approaches built on fundamental analysis have resurfaced again. Typically, these value-based models use...
Persistent link: https://www.econbiz.de/10010870441