5 Ergebnisse.

The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those disclosures is open to serious question. The research for most of the papers in this volume was completed prior to the Enron scandal, but the finding...

Advances in Environmental Accounting and Management has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's env...

Extensive academic research into pollution-related activities in two major industries shows that while there may be a negative impact on corporate performance in the short run from pollution abatement measures, the cost disappears over time.

Contains several interesting articles dealing with different aspects of environmental disclosures. This book addresses the Kyoto Protocol on an international level, discusses how an accountant measures pollution-related performance and cost, and investigates the motive behind disclosure of environmental information.

Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure.