Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2022-05-25 DOI:10.1142/s1094406022500093

E. Barbu, Liliana Ionescu-Feleagă, Yann Ferrat

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引用次数: 1

Abstract

This paper offers our insights concerning the issues raised by Prof. Charitou (2022) [Discussion of “The evolution of environmental reporting in Europe: The role of financial and non-financial regulation”. The International Journal of Accounting, 57, a–b] in commentaries on the article “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation” [Barbu, E. M., Feleaga, L., & Ferrat, Y. (2022). The International Journal of Accounting, 57, c–d]. As suggested by Charitou (2022), we explain the pertinence of our financial environmental grid of 12 items based on IAS/IFRS, and we propose a complementary non-financial environmental grid of almost 100 elements useful to ensure an exhaustive analysis of corporate environmental disclosure and environmental governance. Furthermore, we analyzed the results through the influence of national regulation on environmental disclosure and practices, and we explain why it is important to work on the synergy among environmental, social, and economic pillars and with the Sustainable Development Goals (SDGs) to improve corporate social and environmental responsibility.

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对详尽的企业环境披露和实践有用的财务和非财务工具

这篇论文提供了我们对教授提出的问题的见解。Charitou（2022）[讨论“欧洲环境报告的演变：金融和非金融监管的作用”。《国际会计杂志》，57，a–b]在评论文章“欧洲环境报道的演变：财务和非金融管制的作用”[Barbu，E。M.、Feleaga，L.和Ferrat，Y.（2022）。《国际会计杂志》，57，c–d]。正如Charitou（2022）所建议的那样，我们解释了基于国际会计准则/国际财务报告准则的12项财务环境网格的相关性，并提出了一个由近100个元素组成的补充非财务环境网格，有助于确保对公司环境披露和环境治理进行详尽分析。此外，我们通过国家监管对环境披露和实践的影响分析了结果，并解释了为什么在环境、社会和经济支柱之间以及与可持续发展目标（SDG）之间发挥协同作用以提高企业的社会和环境责任很重要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

期刊介绍： The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.