Download Accounting for the environment : more talk and little by Martin Freedman, Bikki Jaggi PDF

By Martin Freedman, Bikki Jaggi

Advances in environmental accounting & administration goals to reinforce the knowledge of worldwide environmental matters, in particular valuation and disclosure of environmental impression of corporations' actions, encouraging administration to enhance agencies' environmental functionality and disclosures. The sequence additionally desires to make administration, traders and different stakeholders conscious of the capability monetary and monetary results of  Read more...

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Sample text

Physical flow analysis is a non-financial quantification of organizational resource usage and outputs (Jasch, 2009; Wagner & Enzler, 2006). It is a crucial first step in the management of an organization’s environmental impacts given that À to effectively control the environmental impacts of waste, effluents and emissions À it is essential that the organization monitors the physical flow of these contaminants in the first place. Eco-efficiency indicators are meant to measure such things as energy and material intensity.

COM (2001) 366. European Commission, Bruxelles. , & Izzo, M. F. (2007). Corporate social responsibility and stock prices: An analysis on Italian listed companies (pp. 1À20). ssrn. abstract_id=1032851. Accessed on August 13, 2012. Fortune. (1994). America’s most admired corporations. Fortune, February, p. 58. Godfrey, P. C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of Management Review, 30(4), 777À798. Graves, S. , & Waddock, S.

2012; Norris & O’Dwyer, 2004; Songini & Pistoni, 2012). , 2012; Songini & Pistoni, 2012). As noticed by Bonacchi and Rinaldi (2007), ‘it is necessary to provide adequate planning and control systems in order to quantify sustainability, understand the factors that contribute to it and support management in implementing sustainability strategies. An innovative planning and control system is essential for the diffusion of the principles of sustainability’ (p. 462). In this context, MCS play a fundamental role due to the fact that in the organizations the objectives that are pursued and the actions that are implemented are those for which managers are responsible and upon which they are evaluated and rewarded.

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