By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013
The goal of this booklet is to discover new demanding situations and new clients for sustainability accounting examine, and to debate destiny instructions of analysis. It considers a wide spectrum of other theoretical lenses and learn equipment, and explores a variety of sorts of organizational settings and practices in several countries.
This e-book brings jointly articles that contemplate major parts of accounting: monetary accounting, auditing and managerial accounting, with a view to seriously evaluate and enhance theorizations and methodological functions to the examine of all major accounting fields in a sustainability context. It goals to curiosity a rather huge variety of energetic researchers professors and practitioners (CPAs and CMAs, managers and bosses, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This booklet goals to curiosity researchers and practitioners in accounting, managerial regulate, auditing, CSR/sustainability...
Read or Download Accounting and Control for Sustainability PDF
Best sustainable development books
This quantity explores the typical matters of constructing international locations within the quest for simply development, whereas emphasizing their designated neighborhood wishes. the hole chapters offer an outline of the shared imperatives of globalization, democracy, poverty, and inequality. the remainder study the files of other areas and nations in attaining simply progress.
Unlawful, unreported and unregulated fishing, or IUU fishing, is taken into account probably the most major threats to the sustainability of fisheries assets. because the adoption of the overseas course of action to avoid, Deter and do away with unlawful, Unreported and Unregulated Fishing (IPOA-IUU), States and neighborhood fisheries administration organizations have made sustained efforts to handle the matter.
Aspirations, wants, opportunism and exploitation are seldom regarded as basic components of donor-driven improvement because it affects at the lives of individuals in bad international locations. but, along structural interventions, emotional or affective engagements are primary to techniques of social swap and the making of selves for these stuck up in development’s slipstream.
This publication contributes to our knowing of a missed and poorly-understood notion in the improvement box: ‘capacity improvement’ within the context of human and organisational sustainable improvement. referring to ‘capacity improvement’ to different views in improvement pondering and perform and giving an account of the concept’s genesis, the booklet introduces readers to fresh empirical study tasks that aid to clarify the innovations of means, means improvement, and means administration.
- Global challenges in responsible business
- Corporation 2020 : transforming business for tomorrow's world
- From Schooling Access to Learning Outcomes: An Unfinished Agenda: An Evaluation of World Bank Support to Primary Education
- Developmental Dilemmas: Land Reform and Institutional Change in China
- Natures Matrix: Linking Agriculture, Conservation and Food Sovereignty
Additional info for Accounting and Control for Sustainability
The study is based on the analysis of the sustainability reports of 80 companies participated by the European socially responsible funds (SRFs) listed on the Morningstar platform during 2008–2009. Research findings show that the breadth of disclosure is associated with multiple factors both external and internal to the firm, such as country of origin, industry reputation, firm size, frequency of the SRFs participation, and corporate social performance. For a comprehensive understanding of the deeper causes of the variations in CSD, the outcome of the survey supports an interpretative approach that enables to look at the CSD through different perspectives.
Even though legislative recommendations often cannot put strong pressure on enterprises, due to the absence of a specific body of legislation on social and environmental disclosure and related control systems in most countries, Holland and Foo (2003) highlighted that elements of the legal and regulatory framework of each country impact on environmental and social disclosures. Also national business systems, which are characterized by specific and different political, financial, education, labor, and cultural systems, may explain differences among CSR definitions, initiatives, and practices adopted by companies of different countries (Matten & Moon, 2008).
It focuses on CSR disclosure, aiming at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary CSR disclosure. Based on the framework proposed by different theories, two main categories of CSR determinants have been identified: the external ones, coming from the environment outside the company, and the internal determinants, which are linked to some specific characteristics of the enterprise and to the objectives it pursues. The analyzed sample consisted of 120 large Italian manufacturing and nonmanufacturing enterprises.
Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013