LEADER 04360nam 2200685Ia 450 001 9910824810303321 005 20200520144314.0 010 $a1-282-50005-8 010 $a9786612500053 010 $a1-84950-765-1 035 $a(CKB)1000000000813058 035 $a(EBL)483210 035 $a(OCoLC)605037718 035 $a(SSID)ssj0000429196 035 $a(PQKBManifestationID)11274769 035 $a(PQKBTitleCode)TC0000429196 035 $a(PQKBWorkID)10429576 035 $a(PQKB)11668825 035 $a(MiAaPQ)EBC483210 035 $a(Au-PeEL)EBL483210 035 $a(CaPaEBR)ebr10367679 035 $a(CaONFJC)MIL250005 035 $a(UtOrBLW)bslw07271430 035 $a(PPN)170272877 035 $a(EXLCZ)991000000000813058 100 $a20100210d2010 uy 0 101 0 $aeng 135 $aurun||||||||| 181 $ctxt 182 $cc 183 $acr 200 00$aSustainability, environmental performance and disclosures /$fedited by Martin Freedman, Bikki Jaggi 205 $a1st ed. 210 $aBingley $cEmerald$d2010 215 $a1 online resource (193 p.) 225 1 $aAdvances in environmental accounting & management ;$vv. 4 300 $aDescription based upon print version of record. 311 $a1-84950-764-3 320 $aIncludes bibliographical references. 327 $aSome theories for social accounting? : a review essay and a tentative pedagogic categorisation of theorisations around social accounting / Rob Gray, Dave Owen, Carol Adams -- Environmental disclosure in the mining industry : a signaling paradox? / Vanessa Magness -- Sustainability reporting and perceptions of corporate reputation : an analysis using fortune / Darryl Lee Brown, Ronald P. Guidry, Dennis M. Patten -- Environmental proactivity and performance / Priscilla S. Wisner, Marc J. Epstein, Richard P. Bagozzi -- Global warming and corporate disclosures : a comparative analysis of companies from the European Union, Japan and Canada / Martin Freedman, Bikki Jaggi -- Social and environmental accounting in North America : a research note / Charles H. Cho, Dennis M. Patten. 330 $aAccounting as an academic discipline has not made any real strides in addressing social and environmental concerns facing this planet. Since the first volume of the series was published in 2000, there have been no changes in the focus of accounting and it is still taught and practiced in the same way. Social/environmental/sustainability accounting is still a fringe subject despite the fact that ignoring environmental issues has serious consequences for the survival of this planet. Unless social and environmental accounting is formally recognized, firms will continue to view it as a means to convey information that enables them to manage their reputation without actually making any real efforts to improve the environment. The papers included in this volume discuss different aspects of sustainability, environmental performance, and environmental disclosures. Overall, it is fairly obvious from these papers that firms are aware of the impact of their activities on the environment. Some of the papers analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements. Though the papers come to different conclusions, it becomes clear from these studies that firms have problems in managing the impact of their environmental activities as well as in disclosing full and realistic information on these activities. Thus, it appears from these papers that firms manage their message to look good to outsiders. 410 0$aAdvances in environmental accounting & management ;$vv. 4. 606 $aEnvironmental auditing 606 $aSocial accounting 606 $aDisclosure of information 606 $aSustainable development 615 0$aEnvironmental auditing. 615 0$aSocial accounting. 615 0$aDisclosure of information. 615 0$aSustainable development. 676 $a658.408 701 $aFreedman$b Martin$01599293 701 $aJaggi$b Bikki$01599294 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910824810303321 996 $aSustainability, environmental performance and disclosures$94000351 997 $aUNINA