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Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga
| Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Insight, 2012 |
| Descrizione fisica | 1 online resource (296 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
JonesStewart
RatnatungaJanek |
| Soggetto topico |
Sustainable development reporting
Sustainable development |
| ISBN |
1-280-99905-5
9786613770660 1-78052-021-2 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front cover; Contemporary Issues in Sustainability Accounting, Assurance and Reporting; Copyright page; Contents; List of contributors; 1. Sustainability Reporting and Assurance: State of Practice; 1.1. Introduction; 2. The Valuation Relevance of Environmental Performance: Evidence from the Academic Literature; 2.1. Introduction; 2.2. Evidence on the Valuation Relevance of a Firm's Environmental Performance; 2.3. Environmental Performance, Financial Performance and Firm Risk; 2.4. A Role for Voluntary Environmental Disclosure; 2.5. Summary and Conclusions; References
3. Performance of Socially Responsible Investment Funds3.1. Introduction; 3.2. Performance of SRI Funds; 3.3. Conclusions and Recommendations; References; 4. An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance; 4.1. Introduction; 4.2. Accounting for Carbon Emissions Trading; 4.3. Carbon Financial Statement Accounting; 4.4. New Paradigm for the Valuation of Environmental Capabilities; 4.5. Summary; References; Appendix 4.A.1: The Implications of the Kyoto Protocol Appendix 4.A.2: Carbon (Emission and Sequestration) Accounting and AssuranceAppendix 4.A.3: The Recording of Transactions in the Capability Financial Statements; 5. Active Ownership and ESG Performance; 5.1. Introduction; 5.2. Literature Review; 5.3. Theoretical Framework; 5.4. Case Studies; 5.5. Factors Contributing to the Effectiveness of Calvert's Engagements; 5.6. Conclusion; Acknowledgements; References; 6. The Need for Effective Corporate Social Responsibility/Sustainability Regulation; 6.1. Introduction; 6.2. Voluntary Initiatives; 6.3. Mandatory/Regulated CSR Schemes 6.4. To Regulate or NotReferences; 7. The Carbon Economy and Emissions Reporting; 7.1. Introduction; 7.2. International Climate Change Negotiations; 7.3. National Carbon Policy Architectures and Compliance Costs; 7.4. European Union; 7.5. Australia; 7.6. China; 7.7. Indonesia; 7.8. Summary; References; 8. Sustainability Reporting Beyond Rhetoric: Linking Strategy, Accounting and Communication; 8.1. Introduction; 8.2. Facets and Forms of Sustainability Reporting; 8.3. A Framework of Sustainability Reporting Approaches; 8.4. Outlook; References 9. The Measurement and Reporting of Sustainability Information within the Organization: A Case Analysis9.1. Introduction; 9.2. Schaltegger's Framework; 9.3. Background of the LGA; 9.4. Conclusions; Appendix 9.A: Respondent Questions; 10. A Methodology to Rank the Quality and Comprehensiveness of Sustainability Information Provided in Publicly Listed Company Reports; 10.1. Introduction; 10.2. The Need for a Reporting Quality Ranking System; 10.3. Voluntary Reporting Theories and the Five Reporting Bottom Lines; 10.4. Summary; References 11. Assurance on Sustainability Reporting: State of Play and Future Directions |
| Record Nr. | UNINA-9910779496003321 |
| Bingley [England], : Emerald Insight, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contemporary issues in sustainability accounting, assurance and reporting / / edited by Stewart Jones, Janek Ratnatunga
| Contemporary issues in sustainability accounting, assurance and reporting / / edited by Stewart Jones, Janek Ratnatunga |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Insight, 2012 |
| Descrizione fisica | 1 online resource (296 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
JonesStewart
RatnatungaJanek |
| Soggetto topico |
Sustainable development reporting
Sustainable development |
| ISBN |
1-280-99905-5
9786613770660 1-78052-021-2 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front cover; Contemporary Issues in Sustainability Accounting, Assurance and Reporting; Copyright page; Contents; List of contributors; 1. Sustainability Reporting and Assurance: State of Practice; 1.1. Introduction; 2. The Valuation Relevance of Environmental Performance: Evidence from the Academic Literature; 2.1. Introduction; 2.2. Evidence on the Valuation Relevance of a Firm's Environmental Performance; 2.3. Environmental Performance, Financial Performance and Firm Risk; 2.4. A Role for Voluntary Environmental Disclosure; 2.5. Summary and Conclusions; References
3. Performance of Socially Responsible Investment Funds3.1. Introduction; 3.2. Performance of SRI Funds; 3.3. Conclusions and Recommendations; References; 4. An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance; 4.1. Introduction; 4.2. Accounting for Carbon Emissions Trading; 4.3. Carbon Financial Statement Accounting; 4.4. New Paradigm for the Valuation of Environmental Capabilities; 4.5. Summary; References; Appendix 4.A.1: The Implications of the Kyoto Protocol Appendix 4.A.2: Carbon (Emission and Sequestration) Accounting and AssuranceAppendix 4.A.3: The Recording of Transactions in the Capability Financial Statements; 5. Active Ownership and ESG Performance; 5.1. Introduction; 5.2. Literature Review; 5.3. Theoretical Framework; 5.4. Case Studies; 5.5. Factors Contributing to the Effectiveness of Calvert's Engagements; 5.6. Conclusion; Acknowledgements; References; 6. The Need for Effective Corporate Social Responsibility/Sustainability Regulation; 6.1. Introduction; 6.2. Voluntary Initiatives; 6.3. Mandatory/Regulated CSR Schemes 6.4. To Regulate or NotReferences; 7. The Carbon Economy and Emissions Reporting; 7.1. Introduction; 7.2. International Climate Change Negotiations; 7.3. National Carbon Policy Architectures and Compliance Costs; 7.4. European Union; 7.5. Australia; 7.6. China; 7.7. Indonesia; 7.8. Summary; References; 8. Sustainability Reporting Beyond Rhetoric: Linking Strategy, Accounting and Communication; 8.1. Introduction; 8.2. Facets and Forms of Sustainability Reporting; 8.3. A Framework of Sustainability Reporting Approaches; 8.4. Outlook; References 9. The Measurement and Reporting of Sustainability Information within the Organization: A Case Analysis9.1. Introduction; 9.2. Schaltegger's Framework; 9.3. Background of the LGA; 9.4. Conclusions; Appendix 9.A: Respondent Questions; 10. A Methodology to Rank the Quality and Comprehensiveness of Sustainability Information Provided in Publicly Listed Company Reports; 10.1. Introduction; 10.2. The Need for a Reporting Quality Ranking System; 10.3. Voluntary Reporting Theories and the Five Reporting Bottom Lines; 10.4. Summary; References 11. Assurance on Sustainability Reporting: State of Play and Future Directions |
| Record Nr. | UNINA-9910809535703321 |
| Bingley [England], : Emerald Insight, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Jahresabschluss kompakt / / Karin Breidenbach
| Jahresabschluss kompakt / / Karin Breidenbach |
| Autore | Breidenbach Karin |
| Edizione | [3., vollständig überarbeitete und aktualisierte Auflage.] |
| Pubbl/distr/stampa | Berlin, [Germany] : , : De Gruyter Oldenbourg, , 2014 |
| Descrizione fisica | 1 online resource (142 p.) |
| Disciplina | 657.30943 |
| Collana | De Gruyter Studium |
| Soggetto topico |
Financial statements - Germany
Corporations - Accounting Corporation reports |
| Soggetto genere / forma | Electronic books. |
| ISBN |
3-11-039791-9
3-11-037631-8 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Vorwort zur 3. Auflage -- Vorwort zur 2. Auflage -- Vorwort zur 1. Auflage -- Inhalt -- Abkürzungsverzeichnis -- 1. Grundlagen -- 2. Die Bilanz -- 3. Die Gewinn- und Verlustrechnung -- 4. Der Anhang -- 5. Der Lagebericht -- 6. Prüfung und Offenlegung -- Serviceteil -- Literatur- und Quellenverzeichnis -- Index |
| Record Nr. | UNINA-9910460160703321 |
Breidenbach Karin
|
||
| Berlin, [Germany] : , : De Gruyter Oldenbourg, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Jahresabschluss kompakt / / Karin Breidenbach
| Jahresabschluss kompakt / / Karin Breidenbach |
| Autore | Breidenbach Karin |
| Edizione | [3., vollständig überarbeitete und aktualisierte Auflage.] |
| Pubbl/distr/stampa | Berlin, [Germany] : , : De Gruyter Oldenbourg, , 2014 |
| Descrizione fisica | 1 online resource (142 p.) |
| Disciplina | 657.30943 |
| Collana | De Gruyter Studium |
| Soggetto topico |
Financial statements - Germany
Corporations - Accounting Corporation reports |
| ISBN |
3-11-039791-9
3-11-037631-8 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Vorwort zur 3. Auflage -- Vorwort zur 2. Auflage -- Vorwort zur 1. Auflage -- Inhalt -- Abkürzungsverzeichnis -- 1. Grundlagen -- 2. Die Bilanz -- 3. Die Gewinn- und Verlustrechnung -- 4. Der Anhang -- 5. Der Lagebericht -- 6. Prüfung und Offenlegung -- Serviceteil -- Literatur- und Quellenverzeichnis -- Index |
| Record Nr. | UNINA-9910787498903321 |
|
Breidenbach Karin
|
||
| Berlin, [Germany] : , : De Gruyter Oldenbourg, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Jahresabschluss kompakt / / Karin Breidenbach
| Jahresabschluss kompakt / / Karin Breidenbach |
| Autore | Breidenbach Karin |
| Edizione | [3., vollständig überarbeitete und aktualisierte Auflage.] |
| Pubbl/distr/stampa | Berlin, [Germany] : , : De Gruyter Oldenbourg, , 2014 |
| Descrizione fisica | 1 online resource (142 p.) |
| Disciplina | 657.30943 |
| Collana | De Gruyter Studium |
| Soggetto topico |
Financial statements - Germany
Corporations - Accounting Corporation reports |
| ISBN |
3-11-039791-9
3-11-037631-8 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Vorwort zur 3. Auflage -- Vorwort zur 2. Auflage -- Vorwort zur 1. Auflage -- Inhalt -- Abkürzungsverzeichnis -- 1. Grundlagen -- 2. Die Bilanz -- 3. Die Gewinn- und Verlustrechnung -- 4. Der Anhang -- 5. Der Lagebericht -- 6. Prüfung und Offenlegung -- Serviceteil -- Literatur- und Quellenverzeichnis -- Index |
| Record Nr. | UNINA-9910810767203321 |
|
Breidenbach Karin
|
||
| Berlin, [Germany] : , : De Gruyter Oldenbourg, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Steuern : Einführung in die betriebswirtschaftliche Steuerlehre / / Heinz Kussmaul
| Steuern : Einführung in die betriebswirtschaftliche Steuerlehre / / Heinz Kussmaul |
| Autore | Kussmaul Heinz |
| Edizione | [3., vollständig überarbeitete Auflage.] |
| Pubbl/distr/stampa | Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2018 |
| Descrizione fisica | 1 online resource (290 pages) : illustrations |
| Disciplina | 343.4306/8 |
| Collana | Lehr- und Hanbücher der Betriebswirtschaftslehre |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - Germany
Financial statements - Law and legislation - Germany Corporations - Accounting - Law and legislation - Germany |
| Soggetto genere / forma | Electronic books. |
| ISBN | 3-11-053018-X |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Vorwort zur 3. Auflage -- Vorwort zur 2. Auflage -- Vorwort zur 1. Auflage -- Inhaltsverzeichnis -- Abbildungsverzeichnis -- Abkürzungsverzeichnis -- Symbolverzeichnis -- 1. Steuerrechtliche Grundlagen und Steuersystem -- 2. Einkommensteuer -- 3. Körperschaftsteuer -- 4. Gewerbesteuer -- 5. Grundsteuer -- 6. Erbschaft- und Schenkungsteuer -- 7. Umsatzsteuer -- 8. Weitere Steuerarten -- 9. Rechtsformen -- Fallbeispiele mit integrierter Lösung -- Literaturverzeichnis -- Stichwortverzeichnis |
| Record Nr. | UNINA-9910467064403321 |
|
Kussmaul Heinz
|
||
| Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Steuern : Einführung in die betriebswirtschaftliche Steuerlehre / / Heinz Kussmaul
| Steuern : Einführung in die betriebswirtschaftliche Steuerlehre / / Heinz Kussmaul |
| Autore | Kussmaul Heinz |
| Edizione | [3., vollständig überarbeitete Auflage.] |
| Pubbl/distr/stampa | Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2018 |
| Descrizione fisica | 1 online resource (290 pages) : illustrations |
| Disciplina | 343.4306/8 |
| Collana | Lehr- und Hanbücher der Betriebswirtschaftslehre |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - Germany
Financial statements - Law and legislation - Germany Corporations - Accounting - Law and legislation - Germany |
| ISBN | 3-11-053018-X |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Vorwort zur 3. Auflage -- Vorwort zur 2. Auflage -- Vorwort zur 1. Auflage -- Inhaltsverzeichnis -- Abbildungsverzeichnis -- Abkürzungsverzeichnis -- Symbolverzeichnis -- 1. Steuerrechtliche Grundlagen und Steuersystem -- 2. Einkommensteuer -- 3. Körperschaftsteuer -- 4. Gewerbesteuer -- 5. Grundsteuer -- 6. Erbschaft- und Schenkungsteuer -- 7. Umsatzsteuer -- 8. Weitere Steuerarten -- 9. Rechtsformen -- Fallbeispiele mit integrierter Lösung -- Literaturverzeichnis -- Stichwortverzeichnis |
| Record Nr. | UNINA-9910796637403321 |
|
Kussmaul Heinz
|
||
| Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Steuern : Einführung in die betriebswirtschaftliche Steuerlehre / / Heinz Kussmaul
| Steuern : Einführung in die betriebswirtschaftliche Steuerlehre / / Heinz Kussmaul |
| Autore | Kussmaul Heinz |
| Edizione | [3., vollständig überarbeitete Auflage.] |
| Pubbl/distr/stampa | Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2018 |
| Descrizione fisica | 1 online resource (290 pages) : illustrations |
| Disciplina | 343.4306/8 |
| Collana | Lehr- und Hanbücher der Betriebswirtschaftslehre |
| Soggetto topico |
Business enterprises - Taxation - Law and legislation - Germany
Financial statements - Law and legislation - Germany Corporations - Accounting - Law and legislation - Germany |
| ISBN | 3-11-053018-X |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ger |
| Nota di contenuto | Frontmatter -- Vorwort zur 3. Auflage -- Vorwort zur 2. Auflage -- Vorwort zur 1. Auflage -- Inhaltsverzeichnis -- Abbildungsverzeichnis -- Abkürzungsverzeichnis -- Symbolverzeichnis -- 1. Steuerrechtliche Grundlagen und Steuersystem -- 2. Einkommensteuer -- 3. Körperschaftsteuer -- 4. Gewerbesteuer -- 5. Grundsteuer -- 6. Erbschaft- und Schenkungsteuer -- 7. Umsatzsteuer -- 8. Weitere Steuerarten -- 9. Rechtsformen -- Fallbeispiele mit integrierter Lösung -- Literaturverzeichnis -- Stichwortverzeichnis |
| Record Nr. | UNINA-9910814613203321 |
|
Kussmaul Heinz
|
||
| Berlin, [Germany] ; ; Boston, [Massachusetts] : , : De Gruyter Oldenbourg, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||