Download or read book Stakeholder Perspectives on Accounting Information written by Michelle Rodrigue and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Stakeholder Perspectives on Accounting Information written by Michelle Rodrigue (Professeure d'université) and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through their use of resources, their investments and their output, corporations have a significant impact on our natural environment. In that regard, the long term sustainability of the current business model is currently attracting widespread attention. However, corporations have access to several environmental management tools at both the technical and managerial levels. The challenge is to integrate and implement these tools in their business activities to improve corporate environmental performance. Among these tools, accounting plays a critical role in the environmental management of organizations as it directly relates to the measurement and disclosure of corporate environmental performance. The purpose of this dissertation, which comprises three essays, is to study the role of stakeholders in the environmental accounting-related issues of environmental investment, performance measurement and disclosure. The first essay focuses on environmental resource allocation decisions and specifically examines the influence of corporate governance over the intensity of environmental capital expenditures. Results show that governance mechanisms dedicated to stakeholder accountability and environmental protection increase the intensity of environmental capital expenditures. The second essay concentrates on environmental performance measurement by investigating the role played by stakeholders in the selection of internal environmental performance indicators. Results suggests that stakeholder influences over internal environmental performance metrics are organized along a continuum ranging from narrow unidirectional influence to broad interactive influence necessitating environmental benchmarking. The last essay shifts the attention toward voluntary environmental reporting. More specifically, I contrast corporate and non-corporate (stakeholder) environmental disclosure, focusing on a single organization and its critical stakeholders. Results from the analysis of these environmental reporting dynamics show that different disclosure patterns arise among the perspectives, ranging from uniformity to performance-neutral and performance-biased gaps between the case firm's and stakeholders' disclosures. Overall, these results lead to the conclusion that stakeholders influence environmental accounting, but the form and extent of their influence depends upon the nature of the stakeholder group and the environmental issue at stake. As a whole, by bringing nuances into the portrayal of stakeholder influences, the dissertation enhances our knowledge of firms-stakeholders interactions with respect to environmental accounting.
Download or read book Principles of Accounting Volume 1 Financial Accounting written by Mitchell Franklin and published by . This book was released on 2019-04-11 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: The text and images in this book are in grayscale. A hardback color version is available. Search for ISBN 9781680922929. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Download or read book The Cambridge Handbook of Stakeholder Theory written by Jeffrey S. Harrison and published by Cambridge University Press. This book was released on 2019-05-09 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive foundation for stakeholder theory, written by many of the most respected and highly cited experts in the field.
Download or read book Encyclopedia of Stakeholder Management written by Jacob D. Rendtorff and published by Edward Elgar Publishing. This book was released on 2023-02-14 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Encyclopedia provides a comprehensive overview of the most important concepts of stakeholder theory and management in business and public administration. It identifies that stakeholders are essential for value-creation in democratic societies.
Download or read book Integrated Reporting written by Samuel O. Idowu and published by Springer. This book was released on 2019-01-04 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Download or read book Stakeholder Theory written by R. Edward Freeman and published by Cambridge University Press. This book was released on 2010-04-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1984, R. Edward Freeman published his landmark book, Strategic Management: A Stakeholder Approach, a work that set the agenda for what we now call stakeholder theory. In the intervening years, the literature on stakeholder theory has become vast and diverse. This book examines this body of research and assesses its relevance for our understanding of modern business. Beginning with a discussion of the origins and development of stakeholder theory, it shows how this corpus of theory has influenced a variety of different fields, including strategic management, finance, accounting, management, marketing, law, health care, public policy, and environment. It also features in-depth discussions of two important areas that stakeholder theory has helped to shape and define: business ethics and corporate social responsibility. The book concludes by arguing that we should re-frame capitalism in the terms of stakeholder theory so that we come to see business as creating value for stakeholders.
Download or read book Stakeholder Engagement and Sustainability Reporting written by Marco Bellucci and published by Routledge. This book was released on 2018-07-27 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.
Download or read book A Stakeholder Rationale for Risk Management written by Gregor Gossy and published by Springer Science & Business Media. This book was released on 2008-09-08 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gregor Gossy develops a stakeholder rationale for risk management arguing that firms which are more dependent on implicit claims from their non-financial stakeholders, such as customers, suppliers, and employees, prefer conservative financial policies.
Download or read book The Routledge Handbook of Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2020-05-11 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.
Download or read book Handbook of Accounting and Sustainability written by Adams, Carol A. and published by Edward Elgar Publishing. This book was released on 2022-07-21 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.
Download or read book Perspectives of Management Accounting for Sustainable Business Practices written by Oncioiu, Ionica and published by IGI Global. This book was released on 2022-06-30 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.
Download or read book Stakeholders Governance and Responsibility written by Shahla Seifi and published by Emerald Group Publishing. This book was released on 2018-09-14 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book re-examines the relationships between stakeholders, governance and corporate social responsibility. It address different aspects of these relationships from a wide international and interdisciplinary perspective.
Download or read book Long term investment and the Sustainable Company a stakeholder perspective Vol III written by Sigurt Vitols and published by ETUI. This book was released on 2015-09-16 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: The onset of the Great Financial Crisis in 2007/8 has triggered a widespread debate about the causes and the social and environmental consequences of the lack of long-term investment around the world. This volume, the third in the Sustainable Company book series produced by the GOODCORP network of academic and trade union experts on corporate governance, presents a ‘stakeholder’ approach to the problem. The analysis and policy prescriptions presented here go beyond mainstream economic analysis by highlighting the need for major changes in the way resources are saved, distributed and invested in the interests of a sustainable and just economy and society. Individual chapters explore different dimensions of the problem of short-termism and possible policy responses. Key themes in this volume include the state of the debate on long-term investment in Europe, increasing worker voice in pension fund investment and implementing financial transaction taxes to discourage financial market speculation. Policy proposals beyond the mainstream include strengthening worker participation rights (including the right to non-financial information from companies) and using international investment treaties to support social and environmental standards.
Download or read book Stakeholders written by Andrew L. Friedman and published by Oxford University Press, USA. This book was released on 2006 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Stakeholders' includes a discussion of the concept of 'the stakeholder' in fields such as management, corporate governance, accounting and finance, strategy, sociology, and politics, and in public policy debate. Practical examples are used to examine a range of stakeholders.
Download or read book Accounting for Sustainability written by Gunnar Rimmel and published by Routledge. This book was released on 2020-08-31 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.
Download or read book Environmental Sustainability and Agenda 2030 written by Venancio Tauringana and published by Emerald Group Publishing. This book was released on 2022-03-28 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental Sustainability and Agenda 2030: Efforts, Progress & Prospects documents the status of environmental SDG implementation in the two developing blocs of BRICS and MINTS drawing attention to the progress of implementation at country and company levels, underscoring the urgent actions needed.
