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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. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility.
The first chapter in this volume (Dr Yousuf Kamal) is set in the context of the Bangladeshi garment industry, while the second chapter (Delphine Gibassier) explores the practice of water accounting. The remainder of this volume presents three chapters from the 3rd French Conference on Social and Environmental Accounting Research, guest edited by Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho. These chapters consider sustainability in Canadian CPA teaching programmes (Emilio Boulianne and S. Leanne Keddie); mandatory environmental reporting in France (Juliette Senn); and CSR reporting practices in Brazil and South Korea (Hyemi Shin and Adrián Zicari).
Price: $134.99
Pages: 193
Publisher: Emerald Publishing Limited
Imprint: Emerald Publishing Limited
Series: Advances in Environmental Accounting & Management
Publication Date:
06 April 2018
ISBN: 9781787548893
Format: Hardcover
BISACs:
BUSINESS & ECONOMICS / Accounting / General, Accounting, BUSINESS & ECONOMICS / Environmental Economics, BUSINESS & ECONOMICS / Accounting / Managerial, Financial reporting, financial statements, Sustainability
Business researchers from Europe and Canada offer five chapters on sustainability accounting. They discuss perceptions of social audit in the garment industry in Bangladesh, the practice of corporate water accounting, the place of sustainability in Canadian CPA (Chartered Professional Accountant) teaching programs, the impact of mandatory environmental reporting in France, and developments in corporate social responsibility reporting practices in telecommunications companies in Brazil and South Korea. The final three chapters are from the 3rd French Conference on Social and Environmental Accounting Research, held in June 2015 in Cergy, France.
Editors' Introduction; Ataur Belal and Stuart Cooper
Stakeholders' Perceptions of Social Audit in Bangladesh; Yousuf Kamal
Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations; Delphine Gibassier
Special Section: CSEAR, France 2015
Guest Editors' Introduction to the Special Section; Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho
Where is Sustainability within the Canadian CPA Education Program?; Emilio Boulianne and S. Leanne Keddie
"Comply or Explain" If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work?; Juliette Senn
Don't Judge a Book By Its Cover! Comparative Study of the Adaptation and Evolution of CSR Reporting by Telecommunication Companies in Brazil and South Korea; Hyemi Shin and Adrián Zicari