rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Sustainability, environmental performance and disclosures
  name:
    name part: Freedman, Martin.
  name:
    name part: Jaggi, Bikki.
  type of resource: text
  genre: elektronické knihy
  genre: electronic books
  origin info:
    place:
      place term: enk
    place:
      place term: Bingley, U.K
    publisher: Emerald
    date issued: 2010
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic resource
    form: remote
    extent: 1 online resource (xv, 177 p.) : ill.
  abstract: Accounting as an academic discipline has not made any real strides in addressing social and environmental concerns facing this planet. Since the first volume of the series was published in 2000, there have been no changes in the focus of accounting and it is still taught and practiced in the same way. Social/environmental/sustainability accounting is still a fringe subject despite the fact that ignoring environmental issues has serious consequences for the survival of this planet. Unless social and environmental accounting is formally recognized, firms will continue to view it as a means to convey information that enables them to manage their reputation without actually making any real efforts to improve the environment. The papers included in this volume discuss different aspects of sustainability, environmental performance, and environmental disclosures. Overall, it is fairly obvious from these papers that firms are aware of the impact of their activities on the environment. Some of the papers analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements. Though the papers come to different conclusions, it becomes clear from these studies that firms have problems in managing the impact of their environmental activities as well as in disclosing full and realistic information on these activities. Thus, it appears from these papers that firms manage their message to look good to outsiders.
  table of contents: Some theories for social accounting? : a review essay and a tentative pedagogic categorisation of theorisations around social accounting / Rob Gray, Dave Owen, Carol Adams -- Environmental disclosure in the mining industry : a signaling paradox? / Vanessa Magness -- Sustainability reporting and perceptions of corporate reputation : an analysis using fortune / Darryl Lee Brown, Ronald P. Guidry, Dennis M. Patten -- Environmental proactivity and performance / Priscilla S. Wisner, Marc J. Epstein, Richard P. Bagozzi -- Global warming and corporate disclosures : a comparative analysis of companies from the European Union, Japan and Canada / Martin Freedman, Bikki Jaggi -- Social and environmental accounting in North America : a research note / Charles H. Cho, Dennis M. Patten.
  note: edited by Martin Freedman, Bikki Jaggi.
  note: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty
  subject:
    topic: Business & Economics
    topic: Accounting
    topic: General
  subject:
    topic: Business & Economics
    topic: Business Ethics
  subject:
    topic: Accounting
  subject:
    topic: Business ethics
  subject:
    topic: Environmental auditing
  subject:
    topic: Disclosure of information
  subject:
    topic: Sustainable development
  classification: 658.408
  classification: 502
  related item:
    title info:
      title: Advances in environmental accounting & management ; v. 4
  identifier: 9781849507653
  identifier: https://proxy.k.utb.cz/login
  access condition: Plný text je dostupný pouze z IP adres počítačů Univerzity Tomáše Bati ve Zlíně nebo vzdáleným přístupem pro zaměstnance a studenty
  record info:
    record content source: UtOrBLW
    record creation date: 110321
    record change date: 20110321141157.0
    record identifier: em-bslw07271430