By Martin Freedman, Bikki Jaggi
Advances in environmental accounting & administration goals to augment the certainty of worldwide environmental concerns, particularly valuation and disclosure of environmental effect of businesses' actions, encouraging administration to enhance organizations' environmental functionality and disclosures. The sequence additionally desires to make administration, traders and different stakeholders conscious of the aptitude monetary and financial outcomes of failure to deal with environmental concerns. to accomplish this, Advances in environmental accounting & administration seeks to allow regulators to guage companies' environmental functionality, bring up public and managerial understanding of world issues of environmental pollutants, and inspire administration to enhance the environmental functionality in their businesses. quantity five of Advances in environmental accounting & administration typifies those goals, addressing subject matters akin to sustainability, environmental liabilities, social making an investment and worldwide warming and accounting. Read more...
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Business and Society, 36(4), 419À428. , & Zhao, N. (2013). China’s state-owned enterprises: Nature, performance and reform. London: World Scientific, Imperial College Press. Shi, S. , & Tang, Z. P. (2012). On the relationship between corporate citizenship behavior and corporate governance and financial performance: Based on an empirical study of China’s agriculture-related listed companies. Journal of Jiangxi University of Finance and Economics, 2, 4À8. Simpson, W. , & Kohers, T. (2002). The link between corporate social and financial performance: Evidence from the banking industry.
On the one hand, we present a review of the emerging stream of research examining sustainability accounting from the perspective of how it should fit or align with an organization’s MCS. More specifically, we describe the sustainability management accounting and control techniques which have been advanced over the last two decades to overcome the À widely acknowledged À limitations of traditional MCS with respect to the sustainable development agenda. On the other hand, we try to illustrate the main unaddressed issues in this literature as a premise to exploring one possible way to advance research in this area.
This contrasts with the case in which such unit is part of the accounting/finance department or directly reports to the CEO. In the first case, we argue, sustainability activities and structures can easily end up in playing the role of fac¸ade, buffering mechanisms (Thompson, 1967) adopted to protect companies’ (unsustainable) internal operations from the growing pressures concerning sustainability coming from the external environment. An encouraging signal in this respect is offered by a recent survey of practice conducted across the 40 largest companies listed on the French stock market, finding that 70% of such companies have subordinated their sustainability unit to executive committee or board level, and with a decision-making role at group level (Arjalie`s & Mundy, 2013).