Search Results - subject_exact:"Environmental reporting"

External social accounting developments : analysis and discussion of academic critiques

Alhumoudi, Hamad - In: Business and Economic Research : BER 7 (2017) 1, pp. 33-45

How do multinationals report their economic, social, and environmental impacts? : evidence from global reporting initiative data

Winkler, Deborah - 2017

Ansätze zur Schätzung indirekter Treibhausgasemissionen in buchführenden Organisationen auf Basis der volkswirtschaftlichen Input-Output-Rechnungen

Raqué, Clemens - 2017

Pathways toward zero-carbon electricity required for climate stabilization

Audoly, Richard; Vogt-Schilb, Adrien; Guivarch, Céline; … - 2017

This paper covers three policy-relevant aspects of the carbon content of electricity that are well established among integrated assessment models but under-discussed in the policy debate. First, climate stabilization at any level from 2°C to 3°C requires electricity to be almost carbon-free...

On the decomposition of total impact multipliers in a supply and use framework

Wiedmann, Thomas - In: Journal of economic structures : JES; the official … 6 (2017) 11, pp. 1-11

This note describes a simple technique of decomposing total impact multipliers derived from input–output analysis. The approach uses a generalised supply and use table framework, explicitly distinguishing between industries and products. Contributions to total impact multipliers can be shown...

Factors associated with the social and environmental reporting of Australian companies

Bhattacharyya, Asit - In: Australasian accounting business and finance journal : AABF 8 (2014) 1, pp. 25-50

Assessing the actual stage of social and environmental reporting of the companies listed at Bucharest Stock Exchange

Turturea, Mihaela - In: Journal of accounting & management information systems … 15 (2016) 1, pp. 90-111

Transparency is becoming a worldwide necessity determined by the increasing demand of responsible actors regarding certain justification related to the impact of different entities towards the environment. Within an economic environment described by complexity, continuous change and development...

A review of public policies relating to the use of Environmental Labelling and information Schemes (ELIS)

Klintman, Mikael - 2016

Multiplication of Environmental Labelling and Information Schemes (ELIS) : implications for environment and trade

Prag, Andrew; Lyon, Thomas Peyton; Russillo, Aimée - 2016

Corporate governance and environmental disclosure in the Indonesian mining industry

Trireksani, Terri; Djajadikerta, Hadrian Geri - In: Australasian accounting business and finance journal : AABF 10 (2016) 1, pp. 18-28

The environmental disclosures of the electricity generation industry : a global perspective

Bakhtiar Alrazi; De Villiers, Charl; Van Staden, Chris J. - In: Accounting and business research : a research quarterly … 46 (2016) 6, pp. 665-701

The quality of disclosures on environmental policy : the profile of financial intermediaries

Alberici, Adalberto; Querci, Francesca - In: Corporate social responsibility and environmental management 23 (2016) 5, pp. 283-296

Evolution and development of management accounting practices in Thailand

Anbalagan Krishnan; Joshi, Prem Lal - In: Routledge handbook of accounting in Asia, (pp. 115-124). 2018

A social critique of corporate reporting : a semiotic analysis of corporate financial and environmental reporting

Crowther, David - 2018

Voluntary disclosure, greenhouse gas emissions and business performance : assessing the first decade of reporting

Broadstock, David C.; Collins, Alan; Hunt, Lester C.; … - In: The British accounting review : the journal of the … 50 (2018) 1, pp. 48-59

Ressourceneffizienzbewertung RFID-gestützter Wertschöpfungsnetze

Reisen, Kirsten Elisabeth - 2015

Erfassung und Bewertung der Wasserverwendung im Rahmen von Ökobilanzen

Rödl, Anne - 2015

Integrated environmental assessment of future energy scenarios based on economic equilibrium models

Igos, Elorri (contributor); Rugani, Benedetto (contributor); … - 2015

The future evolution of energy supply technologies strongly depends on (and affects) the economic and environmental systems, due to the high dependency of this sector on the availability and cost of fossil fuels, especially on the small regional scale. This paper aims at presenting the modeling...

Development of the ecological scarcity method : application to Russia and Germany

Grinberg, Marina - 2015

Stakeholder pressures on corporate climate change-related accountability and disclosures : Australian evidence

Haque, Shamima; Islam, Muhammad Azizul - 2015

Empowering woodworking industry stakeholders to reduce environmental impacts

Diederichs, Stefan - 2015

Integration der Kostenplanung ökologischer Produktfunktionen in das Target Costing dargestellt am Beispiel der Spielwarenindustrie

Berlin, Sebastian - 2015

From economic general equilibrium to ecological system services for nature conservation and management : a methodological analysis and an empirical study based on 30 Italian indust...

Zagonari, Fabio - 2015

In this paper, I develop an operational methodology to consistently compare alternative sustainability paradigms (weak sustainability [WS], strong sustainability [SS], a-growth [AG], and de-growth [DG]) and different assessment approaches (life-cycle assessment [LCA], cost-benefit analysis...

The Implementation of Environmental Management Accounting and Environmental Reporting Practices: A Social Issue Life Cycle Perspective

Mokhtar, Norsyahida; Zulkifli, Norhayah; Jusoh, Ruzita - 2015

While the pressure of legitimacy was found to greatly influence companies’ environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to...

The Influence of Environmental and Social Performance on Financial Performance: Evidence from Romania’s Listed Entities

Dobre, Elena; Stanila, Georgiana Oana; Brad, Laura - In: Sustainability 7 (2015) 3, pp. 2513-2553

Companies that are listed on a stock exchange should know that reporting only financial measures is not enough for ensuring sustainable development. To be truly competitive, they should also include information about environmental policies and about the benefits that the company offers to its...

Environmental reporting: transparency to stakeholders or stakeholder manipulation? : an analysis of disclosure tone and the role of the board of directors

Arena, Claudia; Bozzolan, Saverio; Michelon, Giovanna - In: Corporate social responsibility and environmental management 22 (2015) 6, pp. 346-361

Financial factors influencing the quality of corporate social responsibility and environmental management disclosure : a quantile regression approach

Ortas, Eduardo; Gallego-Alvarez, Isabel; Álvarez … - In: Corporate social responsibility and environmental management 22 (2015) 6, pp. 362-380

Board effectiveness and the voluntary disclosure of climate change information

Ben Amar, Walid; McIlkenny, Philip - In: Business strategy and the environment 24 (2015) 8, pp. 704-719

Do corporate governance mechanisms influence environmental reporting practices? : evidence from an emerging country

Yusoff, Haslinda; Darus, Faizahs; Rahman, Sharifah Aminah Ab - In: International journal of business governance & ethics : … 10 (2015) 1, pp. 76-96

Corporate citizenship reporting and managers pay : a study of senior management and board influence

Nulla, Yusuf Mohammed - In: Corporate board : role, duties & composition; … 11 (2015) 3, pp. 25-36

Environmental performance and voluntary disclosure on specific environmental activities : an empirical study of carbon vs. non-carbon intensive industries : legitimacy proactive ap...

Hassan, Abeer - In: International journal of sustainable economy 7 (2015) 4, pp. 243-261

Introduction to life cycle assessment

Guinée, Jeroen; Heijungs, Reinout - In: Sustainable supply chains : a research-based textbook …, (pp. 15-41). 2017

Water footprint assessment in supply chains

Hoekstra, Arjen Y. - In: Sustainable supply chains : a research-based textbook …, (pp. 65-85). 2017

Sustainable non-renewable materials management

Blass, Vered; Chebach, Tzruya Calvão; Ashkenazy, Amit - In: Sustainable supply chains : a research-based textbook …, (pp. 87-118). 2017

Disclosing and reporting environmental sustainability of supply chains

Bateman, Alexis H.; Blanco, Edgar E.; Sheffi, Yosef - In: Sustainable supply chains : a research-based textbook …, (pp. 119-144). 2017

How balanced scorecard format and reputation related to environmental objectives influence performance evaluations

Alewine, Hank C.; Miller, Timothy C. - In: Advances in management accounting : a research annual 27 (2017), pp. 123-165

Audit committees and financial reporting quality : evidence form UK environmental accounting disclosures

Al-Shaer, Habiba; Salama, Aly; Toms, Steven - In: Journal of applied accounting research 18 (2017) 1, pp. 2-21

Environmental accounting and reporting : theory and practice

Baldarelli, Maria Gabriella (ed.); Del Baldo, Mara (ed.); … - 2017

Umweltbezogene Kennzeichnung und Ökobilanzen

Deutsches Institut für Normung - 2017 - 1. Auflage, Stand der abgedruckten Normen: Mai 2017

Disentangling the determinants of the response and the publication decisions : the case of the carbon disclosure project

Ott, Christian; Schiemann, Frank; Günthers, Thomas - In: Journal of accounting and public policy 36 (2017) 1, pp. 14-33

The BP oil spill : shareholder wealth effects and environmental disclosures

Heflin, Frank; Wallace, Dana - In: Journal of business finance & accounting : JBFA 44 (2017) 3/4, pp. 337-374

From écobilan to LCA : the elite’s institutional work in the creation of an environmental management accounting tool

Gibassier, Delphine - In: Critical perspectives on accounting : an international … 42 (2017), pp. 36-58

The influence of board composition on sustainable development disclosure

Jizi, Mohammad Issam - In: Business strategy and the environment 26 (2017) 5, pp. 640-655

Empirical study on determinants of environmental disclosure : approach of selected conglomerates

Chandok, Ravi Inder Singh; Sukhdev Singh - In: Managerial auditing journal 32 (2017) 4/5, pp. 332-355

Auswirkungen der Produktionsverlagerung hinsichtlich der Energie- und CO2-Bilanz ausgewählter Industriegüter

Bartels, Benedikt - 2017

CSR engagement and earnings quality in banks : the moderating role of institutional factors

García-Sánchez, Isabel-María; García-Meca, Emma - In: Corporate social responsibility and environmental management 24 (2017) 2, pp. 145-158

Does size matter?: evaluating corporate environmental disclosure in the Australian mining and metal industry : a combined approach of quantity and quality measurement

Lee, Ki-hoon - In: Business strategy and the environment 26 (2017) 2, pp. 209-223

Improving environmental management accounting : how to use statistics to better determine energy consumption

Christensen, Björn; Himme, Alexander - In: Journal of management control : Zeitschrift für … 28 (2017) 2, pp. 227-243

Advances in environmental accounting & management : social and environmental accounting in Brazil

Belal, Ataur Rahman (ed.); Cooper, Stuart M. (ed.); … - 2017

Corporate environmental reporting in Turkey : status and challenges

Kaya, Uğur; Bayraktar, Yaşar - In: Sustainability and management : an international perspective, (pp. 83-99). 2017