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Sustainability, environmental performance and disclosures[electronic resource] /Vol. 4

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	658.4083
書名/作者:	Sustainability, environmental performance and disclosures/ edited by Martin Freedman, Bikki Jaggi.
其他作者:	Freedman, Martin.
出版者:	Bingley : : Emerald,, 2010.
面頁冊數:	1 online resource (xv, 177 p.) : : ill.
標題:	Environmental auditing.
標題:	Social accounting.
標題:	Disclosure of information.
標題:	Sustainable development.
ISBN:	9781849507653 (electronic bk.)
ISBN:	1849507651 (electronic bk.)
書目註:	Includes bibliographical references.
摘要、提要註:	Features papers that discuss various aspects of sustainability, environmental performance, and environmental disclosures. This title also contains papers that analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
電子資源:	http://www.emeraldinsight.com/1479-3598/4

Sustainability, environmental performance and disclosures[electronic resource] /Vol. 4
Sustainability, environmental performance and disclosuresVol. 4[electronic resource] /edited by Martin Freedman, Bikki Jaggi. - Bingley :Emerald,2010. - 1 online resource (xv, 177 p.) :ill. - Advances in environmental accounting & management,v. 41479-3598 ;. - Advances in environmental accounting & management,v. 4.

Includes bibliographical references.

Features papers that discuss various aspects of sustainability, environmental performance, and environmental disclosures. This title also contains papers that analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.Accounting as an academic discipline has not made any real strides in addressing social and environmental concerns facing this planet. Since the first volume of the series was published in 2000, there have been no changes in the focus of accounting and it is still taught and practiced in the same way. Social/environmental/sustainability accounting is still a fringe subject despite the fact that ignoring environmental issues has serious consequences for the survival of this planet. Unless social and environmental accounting is formally recognized, firms will continue to view it as a means to convey information that enables them to manage their reputation without actually making any real efforts to improve the environment. The papers included in this volume discuss different aspects of sustainability, environmental performance, and environmental disclosures. Overall, it is fairly obvious from these papers that firms are aware of the impact of their activities on the environment. Some of the papers analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements. Though the papers come to different conclusions, it becomes clear from these studies that firms have problems in managing the impact of their environmental activities as well as in disclosing full and realistic information on these activities. Thus, it appears from these papers that firms manage their message to look good to outsiders.

ISBN: 9781849507653 (electronic bk.)Subjects--Topical Terms:

401108
Environmental auditing.

LC Class. No.: TD194.7 / .S87 2010eb

Dewey Class. No.: 658.4083

Sustainability, environmental performance and disclosures[electronic resource] /Vol. 4
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