biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical … accounting standard setters to address this issue together with business and other stakeholders. Originality/value – Few studies … paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how …

Purpose – This study aims to explore the state of environmental management accounting practice and the motivations for … accounting as a supporting tool for waste management. Design/methodology/approach – An exploratory case study method was applied … investigated, an increasing amount of environmental management accounting information is being made available. The case studies …

Purpose – The purpose of this paper is to investigate the body of literature on environmental management accounting … challenges to get better established in mainstream accounting and management research. Although the publication number is growing …, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting …

Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting …

of environmental accounting practices, and to analyse some potential determining factors of their use. Design … development of environmental accounting practices in the local public sector. Findings – The degree of development of … environmental accounting practices in Portuguese local entities is low. Organisational size and the degree of development of …

Sustainability Balanced Scorecard as a strategic information and management approach, sustainability accounting as a supporting …

average about two-thirds of the chemical fertilizers utilized are excessive in China. This has serious consequences as the …