Accounting for the environment : more talk and little progress / / edited by Martin Freedman, Bikki Jaggi

• Record Nr.: UNINA9910463815603321
• Pubbl/distr/stampa: Bingley, England : , : Emerald, , 2014; ©2014
• ISBN: 1-78190-304-2
• Descrizione fisica: 1 online resource (147 p.)
• Collana: Advances in Environmental Accounting & Management, , 1479-3598 ; ; Volume 5
• Disciplina: 658.408
• Soggetti: Environmental auditing; Environmental reporting; Environmental economics; Environmental protection - Management; Social responsibility of business; Electronic books.
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references at the end of each chapters.
• Nota di contenuto: Front Cover; Accounting for the Environment: More Talk and Little Progress; Copyright page; Contents; Editors; List of Contributors; List of AD HOC Reviewers; Editors' Introduction; An Examination of the Relationship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises; Introduction; Related Research and Hypotheses Development; Definition of CSR Activities; Measures of CSR; Chinese CSR Blue Book; Institutional Considerations for Chinese SOEs; Hypotheses Development; Measures of CFP; Data and Methodology; Sample Selection; Model SpecificationEmpirical Results and Analysis; Descriptive Statistics; Correlation Matrix; Regression Analysis - Hypothesis 1; Regression Analysis - Hypotheses 2 through 5; Discussion and Conclusions; Discussion; Conclusions; References; Towards a More Comprehensive Framework for Sustainability Control Systems Research; Introduction; Sustainability and Management Control: An Overview of ; the Literature; Towards a More Comprehensive Framework for SCS Research: The 'SCS Package'; Concluding Comments and Directions for Future Research; Notes; References; Measuring Environmental Performance: Is Newsweek's Green Ranking the Solution?Measuring Pollution Performance: Is Newsweek's Green Ranking the Solution?; Background; History of Pollution Performance Measures; Prior Literature Using Pollution Performance Measures; Risk-Based TRI; Newsweek's Methodology; Hypothesis and Methodology; Sample; Hypothesis; Models to Test; Results; Descriptive Analysis; Correlations; OLS Regression Analysis with Full Sample; OLS Regression Analysis with Subsamples; Conclusions; Notes; References; Corporate Governance and Environmental Activity; Introduction; Literature Review and Hypothesis DevelopmentA Socio-Political Theoretical Base; Benefits of Meeting Corporate Social Responsibilities; Benefits of Meeting Environmental Responsibilities; Corporate Governance and Corporate Social Responsibilities; Corporate Governance and Environmental Responsibilities; Research Design and Variable Description; Measurement of the Primary Independent Variable - Corporate Governance; Measurement of the Primary Dependent Variable - Environmental Performance; Empirical Specification; Sample Selection and Descriptive Statistics; Results; Additional Supplemental TestsConclusion; Notes; References; SEC Guidance on Climate Change Risk Disclosures: An Assessment of Firm and Market Responses; Introduction; Background and Hypothesis Development; Methods; Sample; Disclosure; Market Reaction; Results; Conclusion; Notes; Acknowledgments; References; Appendix: Climate Change Risk Disclosure Metric
• Sommario/riassunto: Volume 5 of Advances in Environmental Accounting & Management aims to enhance the understanding of global environmental issues and encouraging management to improve their firm's environmental performance and disclosures. This volume includes topics such as sustainability, environmental liabilities and global warming and accounting.