The decision to disclose environmental information: A research review and agenda

TM Lee, PD Hutchison - Advances in accounting, 2005 - Elsevier
Environmental accounting issues related to financial disclosure and reporting are
increasingly relevant to a multitude of firm stakeholders (eg, employees, management …

Stakeholders and environmental management practices: an institutional framework

M Delmas, MW Toffel - Business strategy and the Environment, 2004 - Wiley Online Library
Despite burgeoning research on companies' environmental strategies and environmental
management practices, it remains unclear why some firms adopt environmental …

Corporate social and environmental reporting: Where are we heading? A survey of the literature

R Othman, R Ameer - International Journal of Disclosure and Governance, 2009 - Springer
This paper proposes an alternate corporate responsibility reporting format based on Earth,
Water and Air sustainability, and suggests the Corporate Accountability Result Card as an …

Corporate disclosure of environmental capital expenditures: A test of alternative theories

CH Cho, M Freedman, DM Patten - Accounting, auditing & …, 2012 - emerald.com
Purpose–The purpose of this paper is to examine three potential explanations for the
corporate choice to disclose environmental capital spending amounts. Design/methodology …

Social accounting's emancipatory potential: A Gramscian critique

C Spence - Critical Perspectives on Accounting, 2009 - Elsevier
At the heart of the social accounting project lies a radical and emancipatory intent. Yet social
accounting practice, in the form of corporate self reporting, has systematically failed to open …

Compliance with mandatory environmental reporting in financial statements: The case of Spain (2001–2003)

I Criado-Jiménez, M Fernández-Chulián… - Journal of Business …, 2008 - Springer
Abstract Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally
discharge the accountability of an organisation to its stakeholders. Voluntary reporting has …

The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies

J Senn, S Giordano-Spring - Accounting, Auditing & Accountability …, 2020 - emerald.com
Purpose The objective of this study is to provide insights into insiders' perspectives on
environmental accounting disclosures, which is relatively under-investigated. Based on …

[图书][B] Routledge handbook of environmental accounting

J Bebbington, C Larrinaga, B O'Dwyer, I Thomson - 2021 - api.taylorfrancis.com
Names: Bebbington, Jan (Professor of accountancy and sustainable development), editor.|
Larrinaga, Carlos, 1967–editor.| O'Dwyer, Brendan, 1968–editor.| Thomson, Ian, 1962 …

The organizational and operational boundaries of triple bottom line reporting: A survey

P Archel, M Fernández, C Larrinaga - Environmental management, 2008 - Springer
This article responds to Gray's (2002) call for normative research on social and
environmental accounting (SEA) and Parker's (2005) call for active engagement in the …

The assessment of the environmental performance of an international multi-sport event

C Mallen, J Stevens, L Adams… - European Sport …, 2010 - Taylor & Francis
Despite recent calls to reduce the environmental impact of major sporting events,
comprehensive measurements, evaluations, and reports on environmental sustainability …