Recent environmental disclosures in annual reports of Australian public and private sector organisations

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Publisher :
ISBN 13 :
Total Pages : 17 pages
Book Rating : 4.:/5 (851 download)

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Book Synopsis Recent environmental disclosures in annual reports of Australian public and private sector organisations by : Roger Gibson

Download or read book Recent environmental disclosures in annual reports of Australian public and private sector organisations written by Roger Gibson and published by . This book was released on 1995 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Current Professional Responses to Corporate Environmental Accounting

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Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Current Professional Responses to Corporate Environmental Accounting by : James Guthrie

Download or read book Current Professional Responses to Corporate Environmental Accounting written by James Guthrie and published by . This book was released on 2014 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private sector and public sector organizations, including private listed companies, government departments, statutory authorities and government business enterprises are under increasing pressure to disclose information about the organization's interaction with the natural and physical environment. In some instances, changes have been demanded by parliamentary committees which signal increasing scrutiny of environmental disclosures in annual reports.Australian professional pronouncements and research studies into environmental disclosures in the private and public sector are scarce and therefore little guidance exists on how this information should be disclosed.This paper seeks to address this deficiency by: providing a synthesis of research on environmental disclosures in annual reports; report on a recent survey of environmental disclosure in Australian public and private sector entities; and provide the germane of a benchmark reference for the evaluation of environmental disclosures in private public sector annual reports.

Environmental Disclosure Practices and Financial Performance

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Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313053588
Total Pages : 146 pages
Book Rating : 4.3/5 (13 download)

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Book Synopsis Environmental Disclosure Practices and Financial Performance by : Khondkar Karim

Download or read book Environmental Disclosure Practices and Financial Performance written by Khondkar Karim and published by Bloomsbury Publishing USA. This book was released on 2004-10-30 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

Social and Environmental Disclosure by Chinese Firms

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Publisher : Routledge
ISBN 13 : 1317753534
Total Pages : 253 pages
Book Rating : 4.3/5 (177 download)

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Book Synopsis Social and Environmental Disclosure by Chinese Firms by : Yingjun Lu

Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

Accounting for Sustainability: Asia Pacific Perspectives

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Publisher : Springer
ISBN 13 : 3319708996
Total Pages : 315 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Accounting for Sustainability: Asia Pacific Perspectives by : Ki-Hoon Lee

Download or read book Accounting for Sustainability: Asia Pacific Perspectives written by Ki-Hoon Lee and published by Springer. This book was released on 2018-01-30 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.

New Trends in Public Sector Reporting

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Publisher : Springer Nature
ISBN 13 : 3030400565
Total Pages : 213 pages
Book Rating : 4.0/5 (34 download)

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Book Synopsis New Trends in Public Sector Reporting by : Francesca Manes-Rossi

Download or read book New Trends in Public Sector Reporting written by Francesca Manes-Rossi and published by Springer Nature. This book was released on 2020-05-18 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Global Practices of Corporate Social Responsibility

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Publisher : Springer Science & Business Media
ISBN 13 : 3540688153
Total Pages : 505 pages
Book Rating : 4.5/5 (46 download)

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Book Synopsis Global Practices of Corporate Social Responsibility by : Samuel O Idowu

Download or read book Global Practices of Corporate Social Responsibility written by Samuel O Idowu and published by Springer Science & Business Media. This book was released on 2008-12-21 with total page 505 pages. Available in PDF, EPUB and Kindle. Book excerpt: Being socially responsible on the part of corporate entities is now no longer an option, it is part of their normal business obligations to all their stakeholders regardless of whether these are primary or secondary stakeholders. Modern societies around the world now expect corporate entities of all shapes and forms to be socially responsible in whatever they do; the “Global Practices of Corporate Social Responsibility” is a first attempt at bringing together in one book experts' accounts of how corporate entities in twenty independent nations around the world are dealing with the issue of CSR. The world today faces diverse social problems. These become apparent as one moves from one country to the next, interestingly, society now expects corporations to help in finding solutions to these problems. The problem of global warming affects us all; modern corporations can no longer continue to assume that the problem will go away, if nothing is done by them. We can all make a little difference by our actions.

Responsibility and Governance

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Publisher : Springer
ISBN 13 : 9811310475
Total Pages : 255 pages
Book Rating : 4.8/5 (113 download)

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Book Synopsis Responsibility and Governance by : David Crowther

Download or read book Responsibility and Governance written by David Crowther and published by Springer. This book was released on 2018-07-02 with total page 255 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines various aspects of changes to business behavior through the lenses of the “twin pillars” of sustainability – responsibility and governance. It discusses whether the focus of corporate social responsibility has changed so much that we need to think about redefinitions of key concepts in the field, and analyses both the theory and practice in a variety of ways to enable conclusions to be drawn about the changes needed to any definitions. This approach is based on the tradition of the Social Responsibility Research Network, which in its 15-year history has sought to broaden the discourse and to treat all research as inter-related and relevant to business. This book consists of the best contributions from the 16th International Conference on Corporate Social Responsibility and 7th Organisational Governance Conference held in Derby, United Kingdom in August/September 2017.

Implementing Environmental Management Accounting: Status and Challenges

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Publisher : Springer Science & Business Media
ISBN 13 : 1402033737
Total Pages : 372 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Implementing Environmental Management Accounting: Status and Challenges by : Pall M. Rikhardsson

Download or read book Implementing Environmental Management Accounting: Status and Challenges written by Pall M. Rikhardsson and published by Springer Science & Business Media. This book was released on 2005-11-13 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together examples of leading thinking and international practice in the rapidly developing area of environmental management accounting .(EMA) The authors include academics and practitioners from industry and the subjects covered range from individual company experiences with implementing EMA to national experiences regarding the adoption and diffusion of EMA practices.

Environmental Management Accounting — Purpose and Progress

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Publisher : Springer Science & Business Media
ISBN 13 : 9401001979
Total Pages : 317 pages
Book Rating : 4.4/5 (1 download)

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Book Synopsis Environmental Management Accounting — Purpose and Progress by : M.D. Bennett

Download or read book Environmental Management Accounting — Purpose and Progress written by M.D. Bennett and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the second book of selected papers on environmental management accounting (EMA) which has been developed for Kluwer by the Environmental Management Accounting Network - Europe (EMAN-Eu), drawn primarily from papers presented at EMAN-Eu, to bring together several examples of leading thinking and practice internationally in this rapidly developing area. The authors include academics, practitioners from industry, and government policy-makers, and the subjects covered range from individual company experiences to the role of government in promoting EMA in industry. The papers included in the book provide several examples of how EMA can be applied in practice both in large corporations and in small and medium-sized enterprises, and of reports on the extent of the implementation of EMA and the conditions which encourage this. The book is intended for all those interested in EMA as either researchers or practitioners. It will also be of interest both to those interested in how well-established management accounting methods can be adapted and extended in order to meet new demands on companies, and also to environmental managers interested in learning how accounting techniques can be of value in achieving environmental management objectives.

Water Wind Art and Debate

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Publisher : Sydney University Press
ISBN 13 : 1743322682
Total Pages : 389 pages
Book Rating : 4.7/5 (433 download)

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Book Synopsis Water Wind Art and Debate by : Gavin Birch

Download or read book Water Wind Art and Debate written by Gavin Birch and published by Sydney University Press. This book was released on 2007-10-12 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Australian community has become increasingly concerned about environmental issues, resulting in the Australian government placing a higher priority on global warming and climate change. This unique compilation, Water, Wind, Art and Debate highlights current research across a variety of Humanities and Science disciplines.

Sustainable Business

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Publisher : Edward Elgar Publishing
ISBN 13 : 1781001863
Total Pages : 305 pages
Book Rating : 4.7/5 (81 download)

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Book Synopsis Sustainable Business by : Geoffrey Wells

Download or read book Sustainable Business written by Geoffrey Wells and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This is an immensely useful and important book. By applying sustainability theory and practice to all areas of business management for firms of all sizes it has the potential to make a significant difference to the long term viability of businesses and the societies in which they operate.' – Juliet Roper, The University of Waikato, New Zealand Recent surveys of international CEOs confirm that companies increasingly see sustainability as critical to their business strategy. The rigorous academic framework for the field of sustainable business required to respond to this need is now emerging. This book presents important new work in the theory of the sustainable firm, in the application of sustainability principles to key management disciplines, in sustainable business in practice, and in the international challenges that are critical to sustainability demands. Sustainable Business will prove invigorating for both undergraduate and graduate students on business, society and sustainability themed courses. Policymakers and practitioners will find the urgent global sustainability issues and sub-disciplines essential.

A Subject Index to Current Literature

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Publisher : National Library Australia
ISBN 13 :
Total Pages : 1030 pages
Book Rating : 4.8/5 (926 download)

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Book Synopsis A Subject Index to Current Literature by : Australian Public Affairs Information Service

Download or read book A Subject Index to Current Literature written by Australian Public Affairs Information Service and published by National Library Australia. This book was released on with total page 1030 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Do Australian companies report environmental news objectively?

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Publisher :
ISBN 13 :
Total Pages : 18 pages
Book Rating : 4.:/5 (851 download)

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Book Synopsis Do Australian companies report environmental news objectively? by : Craig Deegan

Download or read book Do Australian companies report environmental news objectively? written by Craig Deegan and published by . This book was released on 1996 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

UCLA Pacific Basin Law Journal

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Publisher :
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis UCLA Pacific Basin Law Journal by :

Download or read book UCLA Pacific Basin Law Journal written by and published by . This book was released on 2009 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

APAIS, Australian Public Affairs Information Service

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Publisher :
ISBN 13 :
Total Pages : 1208 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis APAIS, Australian Public Affairs Information Service by :

Download or read book APAIS, Australian Public Affairs Information Service written by and published by . This book was released on 2000 with total page 1208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol. for 1963 includes section Current Australian serials; a subject list.

Environmental Issues and Financial Reporting Trends

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Environmental Issues and Financial Reporting Trends by : Roberta Salomone

Download or read book Environmental Issues and Financial Reporting Trends written by Roberta Salomone and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders. Given this pressure there is a definite trend among leading companies to report their environmental performances within the financial statements, but the way companies disclose environmental-related information varies from company to company and from country to country. Besides, the qualitative level of this kind of disclosure, in term of relevance, comparability and credibility, is not generally very high. More and more voluntary and regulatory guidelines are emerging to encourage companies to disclose environmental issues in Annual Report. The aim of this paper is to examine literature relating to environmental disclosures in the Annual Report and to identify this environmental disclosure, but also its location and typology, thereby defining current practices on environmental reporting in Annual Reports of selected firms in the chemical and oil & gas industries.