LEADER 05232nam 2200733 450 001 9910463815603321 005 20200903223051.0 010 $a1-78190-304-2 035 $a(CKB)2670000000575633 035 $a(EBL)1840428 035 $a(SSID)ssj0001406877 035 $a(PQKBManifestationID)11787132 035 $a(PQKBTitleCode)TC0001406877 035 $a(PQKBWorkID)11402128 035 $a(PQKB)10729169 035 $a(MiAaPQ)EBC1840428 035 $a(Au-PeEL)EBL1840428 035 $a(CaPaEBR)ebr10978426 035 $a(CaONFJC)MIL660758 035 $a(OCoLC)895048357 035 $a(EXLCZ)992670000000575633 100 $a20141121h20142014 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aAccounting for the environment $emore talk and little progress /$fedited by Martin Freedman, Bikki Jaggi 210 1$aBingley, England :$cEmerald,$d2014. 210 4$dİ2014 215 $a1 online resource (147 p.) 225 1 $aAdvances in Environmental Accounting & Management,$x1479-3598 ;$vVolume 5 300 $aDescription based upon print version of record. 311 $a1-78190-303-4 311 $a1-322-29476-3 320 $aIncludes bibliographical references at the end of each chapters. 327 $aFront 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 327 $aModel 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 327 $aMeasuring 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 327 $aLiterature 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 327 $aAdditional 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 330 $aVolume 5 of Advances in Environmental Accounting & Management aims to enhance the understanding of global environmental issues and encouraging management to improve their firm's environmental performance and disclosures. This volume includes topics such as sustainability, environmental liabilities and global warming and accounting. 410 0$aAdvances in environmental accounting & management ;$vVolume 5. 606 $aEnvironmental auditing 606 $aEnvironmental reporting 606 $aEnvironmental economics 606 $aEnvironmental protection$xManagement 606 $aSocial responsibility of business 608 $aElectronic books. 615 0$aEnvironmental auditing. 615 0$aEnvironmental reporting. 615 0$aEnvironmental economics. 615 0$aEnvironmental protection$xManagement. 615 0$aSocial responsibility of business. 676 $a658.408 702 $aFreedman$b Martin 702 $aJaggi$b Bikki 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910463815603321 996 $aAccounting for the environment$91989928 997 $aUNINA