Download or read book Corporate Environmental Responsibility Accounting and Corporate Finance in the EU written by Panagiotis Dimitropoulos and published by Springer Nature. This book was released on 2021-04-08 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. Undoubtedly, CER has been developed into a crucial corporate issue around the world. CER has been incorporated within various sectors, countries and includes many types of activities and dimensions. A fundamental issue that is addressed in this book, is how corporate finance and accounting are affected by CER activities and how it impacts company performance. In order to analyse this interrelation, the authors focus on a sample of firms from 28 EU member countries. The purpose of this book is to study the association of CER with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. The book also intends to provide useful policy recommendations as well as to offer constructive impulses for future research.

Download or read book Sustainability Accounting Management Control and Reporting written by Pierre Baret and published by Taylor & Francis. This book was released on 2022-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Download or read book Environmental Management Accounting and Supply Chain Management written by Roger L. Burritt and published by Springer Science & Business Media. This book was released on 2011-05-19 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume’s focus on the environmental accounting of supply chain processes is of particular relevance because these processes supply data about the environmental impact of relationships between business organisations, an area where the boundary separating internal and external accounting is ill-defined. Here, contributors advocate what they term ‘accounting for cooperation’ as a more environmentally positive complement to the paradigmatic practice of ‘accounting for competition’.

Download or read book Modern Regulations and Practices for Social and Environmental Accounting written by Eugénio, Teresa and published by IGI Global. This book was released on 2022-04-08 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.

Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Download or read book Financial Constraints and Corporate Environmental Responsibility written by Martin Götz and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the effect of financial constraints on firms' corporate social responsibility. Exploiting heterogeneity in firms' exposure to a monetary policy shock in the U.S., which reduced financial constraints for some firms, I find that firms increase their environmental responsibility. I use facility-level data to account for unobservable time-varying influences on pollution and find that toxic emissions decrease when parent companies are more exposed to the monetary policy shock. I further find that these facilities are also more likely to implement pollution abatement activities. Examining within-parent company heterogeneity I find that pollution abatement investments center on facilities at greater risk of facing additional costs due to environmental regulation. The findings are consistent with the idea that a reduction in financial constraints reduces pollution as it allows firms to implement pollution abatement measures.

Download or read book The Palgrave Handbook of ESG and Corporate Governance written by Paulo Câmara and published by Springer Nature. This book was released on 2022-06-28 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 2008 Global Financial Crisis the prevailing economic development model based on an assumption of unlimited resources and, therefore, unlimited growth has been increasingly put into question by academics, policy-making agencies and even industry leaders themselves. Climate change, general environmental and natural resource degradation, widespread inequalities, and systemic governance failures are pressing capitalism to renew itself to deliver sustainable outcomes for a broader base of stakeholders. This has become known in more practical terms as the ESG (Environmental, Social and Governance) and responsible investment movements. The pressure to change how we organise ourselves as societies and economies has implications for how large and small corporations, public or private, are governed and to the benefit of whom. This Handbook offers a rare combination of pluralistic and multidisciplinary perspectives from law, economics, finance and management, as well as an interesting mix of latest academic thinking and practical recommendations on ESG for boards and executive teams. Should companies be governed and managed for the benefit of their shareholders alone? Can companies be governed to deliver for shareholders as well as the broader stakeholder base? How can investors allocate capital to advance sustainability? Part I provides a pluralistic discussion of some of these fundamental questions besetting academics and practitioners alike while Part II examines recent regulatory developments and assesses what may need to change in terms of law and regulation to both hold companies to account for sustainability while enabling them to continue to provide vital goods and services. Part III of the book discusses how the different types of companies and investors are currently facing the sustainability imperative and incorporating ESG factors on how they operate and invest. The concluding chapter provides an overview of the key regulatory, ecosystem and board-level gaps that require urgent and decisive action.

Download or read book Corporate Social Responsibility and Governance written by Panagiotis Dimitropoulos and published by Routledge. This book was released on 2022-03-10 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) has developed into a crucial corporate and organizational issue around the world. It has been incorporated into various sectors and countries, and includes many types of activities and dimensions. It is a common notion that organizations are more inclined today to broaden and shift their performance focus from short-term goals towards long-term social, environmental, and value-added perspectives. Under the framework of corporate governance, organizations and companies are motivated to promote fairness, transparency, ethics, and accountability in their transactions, while concurrently maintaining enhanced standards of governance. This means that organizations and corporations must align their activities with community aspirations which is an issue falling within the sphere of CSR. Increased attention has been placed on the organizations regarding their approach towards the needs of various stakeholders. However, a crucial issue that this book attempts to address is the association, intersection, and inter-relationship between governance and CSR within the EU region, which are not adequately established in the existing literature. The book will show that governance and CSR are highly connected. With the purpose of studying the association of CSR with legal, managerial and empirical aspects of governance in corporations and not-for-profit organizations, in various sectors of the economy, the book also intends to provide useful policy implications, as well as to offer constructive directions for future research. This book will be of value to researchers, academics, practitioners, policymakers, and students in the fields of CRS and governance, organizational theory, marketing management, business ethics and human resource management.

Download or read book Sustainability Accounting and Reporting written by Stefan Schaltegger and published by Springer Science & Business Media. This book was released on 2006-09-14 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Download or read book Economic Resilience and Pandemic Response written by Agnieszka Rzepka and published by Taylor & Francis. This book was released on 2024-08-05 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID-19 pandemic upended our social and economic lives. Lockdowns forced firms to implement health and safety protocols, employees to work from home, and businesses of all sorts to close. Even as lockdowns eased, the landscape of work, commerce, leisure, and education was irrevocably transformed. While in many ways life has returned to normal, many of the changes wrought by the pandemic are here to stay. This book presents research on these transformations, examining how the economy and society were impacted. Organizing different aspects of the pandemic into individual chapters, this book examines issues such as financing structures, liquidity, profitmaking, investment, financial security, and market valuation, among other topics. Reflecting deep research as well as an extensive review of the literature, each chapter provides not just theoretical and empirical insight but also a set of policy recommendations to insure against similar crises in the future. Encompassing a range of case studies, it outlines strategies for dealing with the manifold challenges of today’s business environment. This book showcases the development of particular sectors over the course of the pandemic, and as such, serves as a valuable study, enabling a comprehensive analysis of topics ranging from economics to social dynamics. It provides a deep understanding of this unique period's wide-ranging challenges and transformations and underscores the central economic concern of the pandemic's effect on economic security, a topic discussed throughout several chapters. Furthermore, it includes a discussion on the broader scope of “polycrisis". This volume was designed to appeal to a wide range of readers interested in economics, management, regional studies, and related fields.

Download or read book Sustainable Finance in Europe written by Danny Busch and published by Springer Nature. This book was released on 2021-07-05 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this edited volume is to bring together the views of expert academics and practitioners on the latest regulatory developments in sustainable finance in Europe. The volume includes a wide range of cutting-edge issues, which relate to three main themes along which the volume is structured: (1) corporate governance; (2) financial stability; and (3) financial markets. With individual contributions deploying different methods of analysis, including theoretical contributions on the status quo of macro-financial research as well as law and economics approaches, the collection encourages interdisciplinary readership and will appeal to those researching capital markets law, European financial law, and sustainable finance, as well as practitioners within the finance industry.

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Download or read book Green Finance in the European Union written by Marta Postuła and published by . This book was released on 2024-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "While global challenges continue to reshape the here and now, public and corporate finance management needs to adapt quickly to increase the efficiency of institutions, enterprises and policies to face our new reality. There are very few publications that offer a comprehensive approach to the financing of environmental protection activities by the European Union. This book explores this topic from various angles and levels, as well as highlighting the determinants that influence micro- and macro-level decisions in this area. It presents an in-depth and unique analysis of the sources of funding for environmental measures implemented by European Union institutions, against the backdrop of national expenditure by Member States, and analyses the plausibility of the adopted targets in the run-up to 2050, in the context of the war in Ukraine and ad hoc energy policy solutions. The book is a voice in an ongoing discussion among the community of practitioners and theoreticians on sources of financing for the energy transition to achieve independence from Russian sources in the quickest possible timeframe. It demonstrates that environmental measures cannot occur without the financial participation of economic actors and financial institutions, particularly the capital market and further, underscores the scale of involvement in environmental projects, as measured by the value of green loans and green bonds covered by European financial institutions. The authors offer policy recommendations for financing activities related to environmental policy, notably energy transition. The book will appeal to scholars, students and researchers of corporate finance, banking, strategic and public finance management as well as policymakers and practitioners involved in green finance investments"--

Download or read book Entrepreneurship and Development for a Green Resilient Economy written by Adriana Grigorescu and published by Emerald Group Publishing. This book was released on 2024-07-04 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection covers extensive ground in contemporary green entrepreneurship, from fundamental theories such as business investments and venturing capital to emerging and new concepts that reflect critical challenges, including technological development slowdowns, economic resilience, digitalization, green business footprints.

Download or read book Business for Sustainability Volume I written by Demetris Vrontis and published by Springer Nature. This book was released on 2023-11-01 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part of a two-volume work, this book explores how businesses shape, and are shaped by, sustainability forces and phenomena. These evolutionary transformations have driven scholars, practitioners and decision makers to pay increased attention to sustainability as an integral part of business development. Consequently, and congruently, companies, organisations and governments are modifying their philosophy, processes, activities, and communications, at both the micro- and macro-foundational levels, to comply and adapt to the new realities. Reflecting the purpose of the series, both volumes offer a cross-section of multi-disciplinary perspectives within business studies. Volume 1 focuses on strategic and managerial approaches to sustainability in business, including accounts on the historic origins of sustainability and its contemporary corporate sustainable models. Volume 2 explores, more contextually, how business and social sustainability constitute indivisible and inextricable components of the same nexus. Taken together, they offer an original perspective on how businesses can help achieve the SDG goals and targets.

Download or read book The Corporate Environment written by John Collier and published by Prentice Hall PTR. This book was released on 1995 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental laws; Key environmental issues; Investment; Environmental systems; Environmental reporting; Environmental auditing; Environmental accounting; Taxation; The way forward.

Download or read book Environmental Accounting written by Ecaterina Volosin and published by GRIN Verlag. This book was released on 2008-10 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2008 in the subject Business economics - Miscellaneous, grade: 72% (1,5), University of Glamorgan (Business School), course: Issues in Management Accounting, 20 entries in the bibliography, language: English, abstract: As an issue, the environment has been growing in significance in the minds of the community and, more recently, in the minds of business. Everyone remembers the Exxon's Valdez disaster, Shell's run-ins with Greenpeace and Nike's sweatshop scandal. Whether or not these events represented true ecological or social disasters is hotly debated, but one thing is not - they all hit the major news outlets and were public relations nightmares. To avoid such nightmares, many companies are opting for transparency not only in their financial statements, but also in their nonfinancial information, such as reports on their environmental record, social responsibility and sustainability (McCrary, 2002). In this context the aim of this paper is to examine the nature of environmental accounting and to describe how companies are responding to pressures to keep accounting records of the impact that their productive processes have on the environment.