The objective of this study is to examine the market valuation of environmental capital expenditure investment related to pollution abatement in the pulp and paper industry. The total environmental capital expenditure of $8.7 billion by our sample firms during 1989-2000 supports the focus on...

This paper examines different perceptions on climate change management and disclosures from the viewpoint of stakeholders in Indian Corporations. The paper shows how climate change strategies and disclosures at different organizational levels can be linked to the societal and competitive...

The aim of this article is to present an overall image of the way Accounting responds to nowadays user’s needs in relation to the quantification of the impact companies have towards the environment. Regarding this, there have been analyzed concepts like sustainable development, environmental...

This paper deals with the management of three environmental policies at the local level: clean water distribution, sewage and wastewater treatment and household solid waste collection and treatment. The argument is that applying the benefit principle for financing these services will enhance...

Starting with the last two decades of the 20th century, the financial models for the assessment of the company results began to be increasingly criticized, as it was deemed that they did not reflect its overall performance. The company must obtain performance not only at the economic and...

The purpose of this article is to present some aspects referring to the relationship between environment and accounting, to effectiveness and manner in which environmental issues are monitored through accounting. The main objectives considered, aims at presenting international, European and...

The main objective of this communication is to review the theoretical ecosystem and agroecosystem services assessment’s methods and to propose a thermoeconomic approach. The logic of thermoeconomic approach consists in analysing the use of natural resources during the production process,...