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Georgakopoulos and Thomson examine on one recent attempt to engage and report on ecological impact. It concerned the Scottish salmon farming industry. Initially motivated by an expectation that the use of environmental accounting would be present in evaluating the decision to 'go organic', they...
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At the present time, the relation between accounting praxis and risk is not well understood. Accounting praxis does not appear to regard the risk it identifies with its activities as being different from 'objective risk' - the concept of risk found in positive financial and accounting research....
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A method of determining the cost benefits of a flat-plate solar-energy collector system used for domestic hot-water preheat is reported. Because the method obviates the need for a non-solar heated control comparison and does not call for any temperature logging within the system it is ideally...
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Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one‐on‐one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi‐structured interviews were conducted...
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