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Issues in Social and Environmental Accounting最新文献

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Current debates in corporate social responsibility: an agenda for research 当前关于企业社会责任的争论:研究议程
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.6
D. Crowther, E. O. Martínez
{"title":"Current debates in corporate social responsibility: an agenda for research","authors":"D. Crowther, E. O. Martínez","doi":"10.22164/ISEA.V1I1.6","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.6","url":null,"abstract":"Corporate Social Responsibility (CSR) has a particular prominence at this point in time, featuringheavily in the discourses of both academe and business. The understanding of what ismeant by CSR continues to evolve as a consensus is reached. Nevertheless some importantdebates continue – or are commencing – which need to be resolved. It is the purpose of thispaper to highlight these as some of the current debates within the CSR community – and henceform a significant part of an agenda for research in the area. Specifically we focus upon threekey areas for the management of business, namely setting standards for reporting, identifyingand implementing sustainable practice, and the management of risk. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"26-39"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167494","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 6
Issues in Corporate Social and Environmental Reporting Research: An Overview 企业社会与环境报告研究中的问题:综述
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.9
M. C. Branco, L. L. Rodrigues
{"title":"Issues in Corporate Social and Environmental Reporting Research: An Overview","authors":"M. C. Branco, L. L. Rodrigues","doi":"10.22164/ISEA.V1I1.9","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.9","url":null,"abstract":"This paper provides an analysis of some relevant issues in corporate social and environmentalreporting (CSER) research by way of review of relevant literature. Issues in the following twomain areas of CSER research are identified: the methodologies used to capture empirical dataon CSER; and how to theoretically interpret the trends of CSER. An overview of these issues isprovided and some clues to understand what is at stake are offered. We argue that the choice ofmethods used to collect empirical data on CSER depends upon the context in which the organisationsoperate and the purpose of the study to be made. Because of the large array of factorsaffecting companies’ decisions to engage in social responsibility activities and disclosure, theuse of multi-theoretical frameworks is proposed.  Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"72-90"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 61
Accounting In Malaysia In The Post-New Economic Policy (NEP) Era 后新经济政策时代的马来西亚会计
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.11
Azham Md. Ali
{"title":"Accounting In Malaysia In The Post-New Economic Policy (NEP) Era","authors":"Azham Md. Ali","doi":"10.22164/ISEA.V1I1.11","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.11","url":null,"abstract":"Following the economic recession in 1985-86 but prior to the Asian Financial Crisis in the thirdquarter 1997, accounting in Malaysia appeared to have been energised with major amendmentsof the Companies Act 1965, activation of the statutory accounting body Malaysian Institute ofAccountants (MIA) and talks over the setting up the Malaysian Accounting Standards Board(MASB). This study attempts to find out the reality of these changes and the reasons behindthis reality. By applying the political economic approach to accounting (Cooper & Sherer,1984) and with data obtained from primary and secondary source documentation and in-depthinterviews, it is found that superficial accounting changes had taken place: Companies Actamendment on additional auditor reporting duty was lacking in enforcement, the revived MIAacted inadequately as accounting regulator; and, the MASB was established with no enforcementcapability. These changes were consistent with and stemmed from Malaysia's social, economicand political attributes which were supported by the elite class.  Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"96 1","pages":"109-148"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167426","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Extended performance reporting : evaluating corporate social responsibility and intellectual capital management 扩展绩效报告:评估企业社会责任和智力资本管理
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.4
J. Guthrie, Suresh Cuganesan, Leanne G. Ward
{"title":"Extended performance reporting : evaluating corporate social responsibility and intellectual capital management","authors":"J. Guthrie, Suresh Cuganesan, Leanne G. Ward","doi":"10.22164/ISEA.V1I1.4","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.4","url":null,"abstract":"Recent corporate scandals have resulted in heightened attention towards the shortcomings oftraditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibilityimperative has led to criticisms that financial reports present an incomplete accountof a firm’s activities. In addition, growing acknowledgement of the importance of a firm’s intangiblesand intellectual capital has been associated with increased commentary about the needfor extra disclosures if a more complete picture of the firm’s value is to be provided to externalstakeholders. This paper responds to these concerns by developing an extended performancereporting framework to the Australian Food and Beverage Industry, which is characterised byboth corporate social responsibility and intellectual capital issues. In relation to the latter, thisframework presents a novel attempt to develop an industry-customised framework as called forby both industry bodies and researchers in the area. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"1-25"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 35
Corporate Environmental Reporting on the Web – An Exploratory Study of Chinese Listed Companies 基于网络的企业环境报告<e:1>——对我国上市公司的探索性研究
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.10
Tianxi Zhang, Simon S. Gao, Jane J. Zhang
{"title":"Corporate Environmental Reporting on the Web – An Exploratory Study of Chinese Listed Companies","authors":"Tianxi Zhang, Simon S. Gao, Jane J. Zhang","doi":"10.22164/ISEA.V1I1.10","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.10","url":null,"abstract":"While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict corporate behaviorrelating to corporate environmental reporting on Websites. This preliminary study attemptsto fill a gap by investigating Internet environmental reporting (IER) in China and examiningthe current IER practice of Chinese top listed companies. This study finds that IER isincreasingly used in China to disclose corporate social and environmental activity and policy.Companies are increasingly using the phrases of ‘sustainability’ and ‘corporate social responsibility’in their IER. Website-specific reporting concerning social and environmental issues,performance and activities has growingly been adopted by Chinese top listed companies as themain approach to IER. Both the quantity of disclosure and the areas of coverage have steadilyincreased. While IER in China is developing, there remains a considerable discrepancy in termsof reporting practices and the levels of social and environmental information disclosed. Thereare no generally accepted standards and guidelines for IER in China, and the data/informationdisclosed are largely incomparable. External auditing of IER remains a problem. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"91-108"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 18
The Equator Principles, Project Finance and the Challenge of Social and Environmental Responsibility 赤道原则、项目融资以及社会和环境责任的挑战
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.7
J. Andrew
{"title":"The Equator Principles, Project Finance and the Challenge of Social and Environmental Responsibility","authors":"J. Andrew","doi":"10.22164/ISEA.V1I1.7","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.7","url":null,"abstract":"The Equator Principles, launched in 2003 and revamped in 2006, are a set of voluntary principlesdesigned to help private lenders make socially and environmentally responsible projectfinancing decisions. This paper explores the impact of these principles on the disclosures oftwo signatory banks, focusing on type of information disclosures that have resulted and thesubstance of these disclosures. The work considers whether it is possible to ascertain from publiclyavailable information how the practices of the banks may have changed in order to focuson their stated social and environmental responsibilities. It is concluded that although the EquatorPrinciples have marked the beginning of the banking sectors acknowledgement of their rolein social and environmental responsibility, at this stage insufficient information is being disclosedto determine the impact these principles are having on actual banking practices. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"40-53"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Legitimacy in Green: Pollution vs. Profit in Canadian Oil Refineries 绿色的合法性:加拿大炼油厂的污染与利润
Issues in Social and Environmental Accounting Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.8
V. Magness
{"title":"Legitimacy in Green: Pollution vs. Profit in Canadian Oil Refineries","authors":"V. Magness","doi":"10.22164/ISEA.V1I1.8","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.8","url":null,"abstract":"This paper examines the correlation of financial and environmental performance in the petroleumrefinery sector. Emissions fell while profits rose over a ten-year period. Ongoing effortsto legitimize companies in light of changing societal expectations have created an external environmentthat encourages the development of new technologies that promote cost efficienciesand good environmental performance simultaneously. Russo and Fouts (1997) argued thatindustries subject to rapid technological advance are well suited to respond to these changes inthe external environment. The findings of this paper suggest that the petroleum refinery sectorof the oil and gas industry may be meeting the challenge of the environmental movement. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"54-71"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 5
Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting 从长远的角度看待我们现在所知道的社会和环境责任和报告
Issues in Social and Environmental Accounting Pub Date : 2005-12-01 DOI: 10.22164/ISEA.V1I2.13
R. Gray
{"title":"Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting","authors":"R. Gray","doi":"10.22164/ISEA.V1I2.13","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.13","url":null,"abstract":"Sustainability and social responsibility appear to be occupying a place of increasing importancein the discourse surrounding business and organisation. As this discourse gains acceptance organisationsseek for ways to measure and manage their interactions in the field. Simultaneously,societal concerns for the way in which organisations represent themselves with respect tosocial responsibility and sustainability stimulate a need for wider accountability. This essayjoins a steadily growing trickle of papers which attempt to articulate and make sense of socialaccounting, accountability and reporting and, in so doing, offer suggestions for future directionsin research, teaching and/or practice. The primary purpose of this paper is to offer a viewof developments in social accounting in the last decade or so and to emphasise something I fearwe are in danger of losing – namely that sense of the importance of social accounting and theconsiderable critical potential of the social accounting project. The paper provides a brief introductionto the growth in the social accounting literature; a typology of research approaches tothe area; and a polemic on the crucial potential importance of social accounting. With thisbackground, the essay then takes a broad review of the social accounting literature and seeks tooffer some contentious perceptions on that research in the hope of stimulating debate. Copyright © www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"169-198"},"PeriodicalIF":0.0,"publicationDate":"2005-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 131
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