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Factors affecting the implementation of environmental management accounting: A case study of pulp and paper manufacturing enterprises in Vietnam

Nguyen, Thu Hien - In: Cogent Business & Management 9 (2022) 1, pp. 1-22

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...

Persistent link: https://www.econbiz.de/10014505685

Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen

Dirksmeyer, Walter (contributor); … - 2015

[Vorwort] Das 1. Symposium für Ökonomie im Gartenbau fand am 27. November 2013 in der Paulinerkirche in Göttingen statt. Es wurde als Kooperation der Georg-August-Universität Göttingen, des Thünen- Instituts für Betriebswirtschaft und des Agrarkompetenznetzes WeGa durchgeführt. Die...

Persistent link: https://www.econbiz.de/10010481537

An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia

Sam, Choon-Yin; Tiong, Paul N. C. - In: Journal of Economics Library 2 (2015) 1, pp. 3-14

The corporate responsibility report demonstrates an organisation’s commitment to sustainability. Currently, not much is known about the quality of the assurance statements of the corporate responsibility reports of banks in Australia. This research study fills the gap in the literature by...

Persistent link: https://www.econbiz.de/10010494626

The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania

Albu, Nadia; Albu, Cătălin Nicolae; Gîrbină, Maria … - In: Amfiteatru Economic Journal 13 (2011) 29, pp. 221-234

Corporate social responsibility and sustainability are key issues in the current business environment. Accountants play a crucial role in organizations in areas closely related to corporate social responsibility such as reporting, transparency, ethics, legal compliance, communication with...

Persistent link: https://www.econbiz.de/10011724743

CEOs' talk of sustainability: Towards an inclusion of an embeddedness and value-creation perspective

Arvidsson, Susanne - 2019

Purpose: This paper sets out to examine how CEOs' talk of sustainability has developed in a period of increased expectations from society for companies to step up their transformation towards more sustainable businesses and better account for their progress and performance within the...

Persistent link: https://www.econbiz.de/10012163756

Is mandatory nonfinancial performance measurement beneficial?

Gallani, Susanna; Kajiwara, Takehisa; Krishnan, Ranjani - 2015

We examine the effect of mandated measurement and peer disclosure of new information on the persistence of performance … following regulation requiring standardized measurement and peer disclosure of absolute and relative patient satisfaction … disclosure introduce positive and significant mean shifts in performance with larger improvements for poorly performing hospitals …

Persistent link: https://www.econbiz.de/10011536665

Exploring the role of instruments in the transformation of logics : the case of socially responsible investment

Arjaliès, Diane-Laure - 2014

The purpose of this article is to explore the role of instruments in the transformation of institutional logics and their associated practices at the micro level. Based on an ethnographic study, this article compares two working groups — one responsible for equity and the other for...

Persistent link: https://www.econbiz.de/10010499699

Aktuelle Forschung in der Gartenbauökonomie : Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen

Dirksmeyer, Walter (ed.); Theuvsen, Ludwig (ed.); … - 2015

Das 1. Symposium für Ökonomie im Gartenbau fand am 27. November 2013 in der Paulinerkirche in Göttingen statt. Es wurde als Kooperation der Georg-August-Universität Göttingen, des Thünen- Instituts für Betriebswirtschaft und des Agrarkompetenznetzes WeGa durchgeführt. Die Veranstaltung...

Persistent link: https://www.econbiz.de/10010480027

Chief sustainability officers : who are they and what do they do?

Perkins, Kathleen Miller; Serafeim, George - 2014

While a number of studies document that organizations go through numerous stages as they increase their commitment to sustainability over time, we know little about the role of the Chief Sustainability Officer (CSO) in this process. Using survey and interview data we analyze how a CSO’s...

Persistent link: https://www.econbiz.de/10010410565

The conservatism, secrecy and financing options from the perspective of Portuguese preparers of financial statements

Albuquerque, Fábio de; Quirós, Joaquín Texeira - In: Journal of finance and investment analysis 1 (2012) 3, pp. 197-216

This study was developed based on the theory of cultural relevance of accounting proposed by Baydoun and Willet [4] from the contributions originally released by Gray [16], which highlights the link between the accounting values and the practices that are materialized in the form, content and...

Persistent link: https://www.econbiz.de/10009671883