Keywords: Environmental Accounting, Environmental Reporting, Qualitative Disclosures, Listed Companies, Annual Reports. GJMBR-A Classification: FOR Code:150102, 150106 JEL Code: M42, M41. Environmental Accounting Reporting Practices Significance and Issues A Case from Bangladeshi Companies. Strictly as per the compliance and regulations of.
The Environmental Management Accounting (EMA) and the Environmental Financial Accounting (EFA) are the two mainstream accounting approaches that have allowed an upsurge in the demand for relevant information to augment stakeholders’ decision-making. This journal paper is focused on describing the better accounting method or approach to promote widespread adoption of environmental accounting.
Environmental accounting and reporting With special reference to India Pramanik, Alok Kumar and Shil, Nikhil Chandra and Das, Bhagaban Head, Department of Commerce, Bhatter College, Paschim Medinipur (West Bengal), India, Senior Lecturer, Department of Business Administration, also an Assistant Proctor, East West University, Dhaka, Bangladesh, Reader, P. G. Department of Business Management.Learn More
This paper has two specific objectives. Firstly, it provides a review of major contributions in social and environmental accounting literature focussing on the issues of developing countries. Secondly, it suggests future directions for research. Over the last two decades a growing number of studies that focus on the social and environmental accounting of organisations operating in developing.Learn More
Oracle Environmental Accounting and Reporting enables organizations to track their greenhouse gas (GHG) emissions and other environmental data against reduction targets, and facilitates environmental reporting for both voluntary and legislated emissions reporting schemes. The solution manages this function from within the existing ERP system and utilizes Oracle Business Intelligence to provide.Learn More
The growth in environmental accounting research and interest in the last few years has been little short of phenomenal. For those of us with a long-standing interest in such issues, it is easy to get swept along in the euphoria of seeing environmental issues brought to centre stage in business and accounting debates. Despite wishing to encourage this growth in interest, this paper is by way of.Learn More
Environmental accounting, also called green accounting, refers to modification of the System of National Accounts to incorporate the use or depletion of natural resources. Environmental accounting is a vital tool to assist in the management of environmental and operational costs of natural resources. Valuation of natural resources is an essential input into both social cost-benefit analysis.Learn More
View Environmental Accounting and Reporting Research Papers on Academia.edu for free.Learn More
Companies social and environmental reporting is essential to ease this pressure. Despite its importance, there is no clear consensus on the motivation of companies for their reporting. Therefore, the aim of this study was to examine the motivational factors influencing social and environmental reporting from large tax payers in Ethiopia. An explanatory research design through quantitative.Learn More
Environmental reporting was also brought about by campaigners to encourage organizations into environmental reporting and to close off any excuses for non-reporting. (Accounting for the environment .p247). Environmental reporting can be used for both internal and external purposes. External purposes include environmental communication between.Learn More
This research paper makes a critical appraisal of the contemporary environmental accounting literature and examines the applicable and relevant paragraphs of the global financial reporting standards (IFRS). The relevant paragraphs for environmental accounting have been analyzed in relation to the environmental financial reporting.Learn More
Journal of Applied Accounting Research 11(2): 84-89. Association of Certified Chartered Accountants Discussion Paper: The Future of Financial Reporting 2012: Problems and Solutions. ACCA, London. Slack, R. (2013). Association of Certified Chartered Accountants Roundtable Discussion Paper: Sustainability through corporate reporting and environmental accountability. ACCA, London. Slack, R.E.Learn More
Social and Environmental Accounting and Reporting: From Ridicule to Revolution? From Hope to Hubris? - A Personal Review of the Field(1) (2) Rob Gray, The Centre for Social and Environmental Accounting Research, School of Management. University of St Andrews(3) Introduction Social accounting(4) is not an organised, wholly coherent area or activity. It is wide-ranging, organic and disjointed.Learn More
The study, teaching and practice of social and environmental accounting has grown steadily over the last 40 years in both developed and emerging economies. Researchers entering the field today are faced with a complex and demanding landscape, as the impetus on the world of accounting and finance to understand the social justice agenda becomes stronger. Drawing on a carefully selected range of.Learn More