Petrobangla is the sole responsible organization to maintain the fossil fuel sector in Bangladesh. It is accountable to next generations for oil, gas and other natural resources. It is necessary to ensure optimum use of these resources. Development activities cannot be sustained if these...

The cornucopian paradigm of sustainable development eludes quantification and opens the door to advocacy and activism. Moreover, setting normative sustainability targets for an opaque development concept blurs assessment and analysis. Policy integration should focus, therefore, on what is...

This paper aims to show the utility of the so-called Social Accounting Matrix and Environmental Accounts (SAMEA) for economic and environmental efficiency analysis. The article use the SAMEA for Spain in 2000, applied to the water resource and to greenhouses gases emissions. The estimation has...

We examine the complications involved in attributing emissions at a sub-regional or local level. Specifically, we look at how functional specialisation embedded within the metropolitan area can, via trade between sub-regions, create intra- metropolitan emissions interdependencies; and how this...

The objective of this research is to know if there are distances between the expectations of the stakeholders and the information disclosed by the firm on the nuclear risk in its annual report. First of all, I wonder about the motives which lead companies to disclose environmental information,...

The appearance of environmental problems impacts every area of science globally, as a result, accounting has to answer these challenges as well, one way of which is environmental accounting. The main aim of the study is explore the roots and the tendencies of the development of environmental...

Amid changing attitudes about the environment and emerging sustainability concerns in the late 1960s and 1970s, countries around the world began regulating multiple aspects of solid and hazardous wastes. Initial regulations and those occurring since all share the broader goal of curbing waste...

This thesis aims to respond to Gray’s proposition (2010, p.48) that it is rare, if not impossible to find accounting for sustainability, notably in the “strong” perspective of the term, that is to say the mode of development that respects physical thresholds characterizing the minimum...

The PhD thesis is a contribution to the definition of a new banking risk related to the economic impacts of climate change. The climate change will impact the clients of a corporate and investment bank and will have consequences on its strategy and the composition of its business portfolio....

The theme of article is the draft of ISO 14051-Environmental Management - Material flow cost accounting - General framework, whose final form should be finished at the end of 2011 or later. This standard does not take in consideration the national particularity. Therefore, the main aim of this...