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Nguyen La Soa, Do Duc Duy, Tran Thi Thanh Hang and Nguyen Dieu Ha
This research study aims to assess the impact of environmental accounting information disclosure on financial risk within the context of Vietnam?s stock market. The data collection process involved 60 non-financial companies, carefully selected from both...
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Robert Miehe, Matthias Finkbeiner, Alexander Sauer and Thomas Bauernhansl
Life Cycle Assessment (LCA) is increasingly being applied in corporate accounting. Recently, especially carbon footprinting (CF) has been adopted as ?LCA light? in accordance with the Greenhouse Gas Protocol. According to the strategy ?balance, reduce, s...
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R. Magara, N. N. Aming, E. Momanyi
Keywords:
Environmental accounting, company financial performance, effect, environmental accounting application
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Abdalwali Lutfi, Hamza Alqudah, Mahmaod Alrawad, Ahmad Farhan Alshira?h, Malek Hamed Alshirah, Mohammed Amin Almaiah, Adi Alsyouf and Mohammed Faisal Hassan
In the current era of high environmental uncertainty, the advancement of green technologies has led to innovative practices in the manufacturing sector, becoming the preferred approach for achieving sustainable development in today?s business markets. Ma...
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Yusheng Kong, Fahad Javed, Jahanzaib Sultan, Muhammad Shehzad Hanif and Noheed Khan
Environmental management accounting (EMA) practices guide a firm?s response to perceived environmental uncertainty (EU) and various institutional pressures (IP). Drawing upon institutional theory, this study explores the relative effects of institutional...
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Ali Altug Bicer, Eman Ali El.Darewi
Pág. 194 - 211
This study aims to show the importance of environmental costs, and the role of these costs to improve the quality of financial reporting in Libyan oil companies and offering the suggestions to develop it. To achieve the objectives of the study, the resea...
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Achmad Yanuar Irwan,Anak Agung Gde Satia Utama
Pág. 269 - 277
Global warming, climate change, carbon emissions, disaster, threatened species, waste, etc are externalities of growth and development of the industries and human activities and needs. Sustainable Development is a concept that is offered to achieve balan...
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Melinda Lydia Nelwan
Pág. 93 - 102
This study examines whether environmental performance has value relevance by investigating the relations between environmental emissions and stock prices for the U.S. public companies. The previous studies argued that the conjectured relations between ac...
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Habib Akdogan,Ela Hicyorulmaz
Pág. 6 - 20
The result of the activities of environmental impacts of enterprises can be considered, to be taken in the preparation of the necessary data to guide decisions, contacts and presentation of the stages of the environmental accounting system.In this study,...
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Cicilia Ionescu,Ramona Chivu,Marin Chivu
Pág. 11 - 18
The general objective of this study is to analyze business practices related to environmental issues, both in its accounting treatment and environmental management strategies to entities that perform activities of environmental degradation.
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Ying Zhao, Huige Sun, Jingrui Tang, Ying Li, Zhihao Sun, Zhe Tao, Liang Guo and Sheng Chang
Surface water is a vital resource for human survival. However, economic and social development has resulted in significant pollutants from human activities, causing environmental pollution in watersheds. This pollution has had a profound impact on the su...
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Moses Nyakuwanika, Huibrecht Margaretha van der Poll and John Andrew van der Poll
Goldmining contributes substantially to the Gross Domestic Product (GDP) of the Zimbabwean economy through revenue generated from exports, however it also incurred numerous challenges to the environment. Amongst others, these challenges embody ecological...
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Suyon Kim and Jaehong Lee
The purpose of this paper is to investigate the relationship between corporate environmental responsibility (CER) and R&D accounting treatment. Using firms listed in the Korea Stock Exchange (KSE) market between the years 2014 and 2018, this study no...
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Geraldo Cardoso de Oliveira Neto, Luiz Eduardo Carvalho Chaves, Luiz Fernando Rodrigues Pinto, José Carlos Curvelo Santana, Marlene Paula Castro Amorim and Mário Jorge Ferreira Rodrigues
This study addressed the development of a pilot plant for pyrolysis of scrap tires to obtain carbon black and other byproducts. The work was motivated by the goal of contributing to the development and dissemination of knowledge about existing technologi...
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Annisa Rizkaninghadi Imansari,Roekhudin Roekhudin,Yeney Widya Prihaningtias 10.21831/economia.v15i2.24127
Pág. 189 - 208
Abstract: This research aims to study the implementation of green accounting on the hospitality industry in Malang based on internal and external perspectives. This type of research is a multi-case study. Data collection was conducted in 2018 through int...
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Muh Akil Rahman,Sumarlin Sumarlin,Sari Fatimah Mus,Murtiadi Awaluddin,Rulyanti Susi Wardhani
Pág. 164 - 178
Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept...
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Viktor Pirmana, Armida Salsiah Alisjahbana, Rutger Hoekstra and Arnold Tukker
The desire to include environmental information in national accounts has resulted in the construction of a system of environmental-economic accounting (SEEA). As the international statistical standard for environmental-economic accounting, the SEEA can p...
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Alfonso Aranda-Usón, Pilar Portillo-Tarragona, Luz María Marín-Vinuesa and Sabina Scarpellini
In recent years, a number of case studies of the circular economy in business have been analysed by academics. However, some areas of research are little explored at the micro level, such as the study of the characteristics of the financial resources app...
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Glenn Leonard
Pág. 7 - 12
The ever increasing attention given to the environmental threats facing the planet have permeated almost all areas of human endeavor. Accounting and corporate reporting has not been immune to this effect and is a key area of interest. Much of the environ...
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Ricardo Manso, Tânia Sousa and Tiago Domingos
Three exergy accounting approaches are used to evaluate exergy efficiency: the Energy Resources Exergy Accounting (EREA), the Natural Resources? Exergy Accounting (NREA) and the Extended Exergy Accounting (EEA). To test the consistency of the results pro...
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