Suchergebnisse

AbstractIreland's recent rapid economic growth has exacerbated pressure on the environment, leading to increased scrutiny of corporate environmental impacts. In order to assess whether external corporate environmental reporting (CER) has evolved in conjunction with this increased scrutiny, this paper reports on the results of a comprehensive analysis of CER practice among all Irish listed companies. The findings are interpreted using the lens of legitimacy theory. The results indicate that, apart from companies whose core activities have an easily observable environmental impact, there is little extensive CER undertaken, in terms of either its quantity or quality. Despite evidence of increasing trends in disclosure, in most instances disclosing companies remain at the very early stages in their consideration of CER. It is argued that this negligible disclosure potentially represents a minimalistic response to pressure from stakeholders whose power to threaten organizations' legitimacy is limited. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment

This paper illuminates how a journal and its editor can initiate and foster a stream of high quality and influential research in a novel area. It does this by analysing Accounting, Organizations and Society's (AOS's) and Anthony Hopwood's nurturing of research into key aspects of accounting for social sustainability for several decades before this research area became established. Our discussion unveils how the initiation of unique research areas may initially involve the publication of risky papers driven primarily by passion. Through the steering of a journal editor, subsequent work can proceed to combine this passion with academic rigour and produce research insights that can benefit society by positively influencing policy and practice. It is this attention to rigour that we argue needs to be central to future research in accounting for social sustainability (and accounting for sustainability more broadly) if it is to continue producing purposeful knowledge. We offer several substantive directions for future research aimed at producing such knowledge.

The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

"This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of: Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy as well as introducing the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: Part 1: Framing the issues, Part 2: Financial accounting and reporting; Part 3: Management accounting; Part 4: Global and local perspectives; Part 5: Thematic topics in environmental Accounting This handbook will act as both a significant publication in drawing together the history of the field and important reference point in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics"--