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Environmental accounting : commitment or propaganda /
"This volume contains papers which deal with issues related to pollution information and should of interest to investors, management, regulators and other individuals interested in environmental accounting." "Several papers contained in this volume deal with disclosure of environmenta...
| Clasificación: | Libro Electrónico |
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| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford ; San Diego, CA :
JAI,
2006.
|
| Edición: | 1st ed. |
| Colección: | Advances in environmental accounting & management ;
v. 3. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | "This volume contains papers which deal with issues related to pollution information and should of interest to investors, management, regulators and other individuals interested in environmental accounting." "Several papers contained in this volume deal with disclosure of environmental information. Some papers examine what motivates environmental disclosures, whereas other(s) examine whether environmental reporting reflects any real commitment or it is merely a propaganda ploy. While some firms may be genuinely interested in reporting their environmental performance correctly, others may use it as a tool to look good. Another paper in this issue shows that an alignment of management commitment, strategic planning and proactive managerial actions result in better environmental performance and this leads to better return on investment. Though there is no uniform format for reporting environmental information, the last paper in this issue provides discussion on integrating the living systems theory with the accounting disclosure model. In brief, this issue contains several interesting articles dealing with different aspects of environmental disclosures."--Jacket |
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| Descripción Física: | 1 online resource (xv, 193 pages) |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9780080463575 0080463576 9781849504577 1849504571 9780762313662 0762313668 |