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This study aims to develop a framework that enables the identification of sustainability factors from industry-specific environmental issues, and it proposes that these factors, in turn, can influence the corporate environmental performance (CEP) of firms in such an industry. It also validates the factor identification aspect of the framework.

The paper starts by reviewing relevant literature extensively and then developing an issue-based environmental sustainability framework to highlight the structural relationship of industry-specific sustainability factors with CEP. By involving 131 participants from academics in Niger Delta, the paper uses exploratory factor analysis techniques to reduce industry-specific sustainability factors from several environmental and socio-economic issues in the Nigerian oil and gas (O&G) industry.

Environmental risk originates from business environmental issues, and it triggers community reaction, which impacts negatively on corporate image. The nature of firm’s strategic responsiveness to these factors determines CEP.

The study draws from the perspectives of academics on environmental issues in Niger Delta to validate the factor identification aspect of the framework. The views of other stakeholders are not included, and hence, it should be applied with caution.

Useful in identifying and managing industry-specific environmental issues, and thus, achieving some sustainable development objectives.

Although most previous studies have focused on generic CEP drivers, this study proposes sustainability factors that can originate from industry-specific environmental issues as crucial drivers of CEP in such an industry. It provides empirical evidence of such credible sustainability factors emerging from the Nigerian O&G industry’s environmental issues.

Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental specialists and reportable conditions. Refers to statements on auditing standards (SAS) concerning the client representation letter, lawyer's letter, going concern, audit report and communication with audit committee.

The teaching of environmental sustainability was explored in five sections of an elementary social studies methods course with pre-service teachers. Using surveys and structured discussions, we identified pre-service teachers’ beliefs about environmental sustainability in response to prior experiences, course readings, films, guest lecture, and group activities (e.g., simulations). Findings suggest the subjects’ knowledge of environmental sustainability increased as a result of the course. They believed environmental sustainability is a significant global issue meriting attention in the elementary classroom; however, they felt ill prepared to teach sustainability issues to young children in developmentally appropriate ways. Finally, pre-service teachers expressed caring about improving their own consumer behaviors and sought concrete solutions from others in order to do so. Implications for elementary social studies education are discussed.

This study examines the social and environmental disclosures of BHP Ltd (one of the largest Australian companies) from 1983 to 1997 to ascertain the extent and type of annual report social and environmental disclosures over the period, and whether such disclosures can be explained by the concepts of a social contract and legitimacy theory. This research is also motivated by the opportunity to compare and contrast results with those of Guthrie and Parker, in whose study the social and environmental disclosures made by BHP Ltd were also the focus of analysis. In testing the relationship between community concern for particular social and environmental issues (as measured by the extent of media attention), and BHP’s annual report disclosures on the same issues, significant positive correlations were obtained for the general themes of environment and human resources as well as for various sub‐issues within these, and other, themes. Additional testing also supported the view that management release positive social and environmental information in response to unfavourable media attention. Such results lend support to legitimation motives for a company’s social and environmental disclosures. A trend in providing greater social and environmental information in the annual report of BHP in recent years, and its variable pattern, was also evidenced.

The paper identifies the broad environmental issues and legislation affecting the construction industry in the UK and goes on to place the environment firmly on the construction agenda, highlighting the major issues for concern. This paper summarizes work undertaken in five pilot studies. The work reveals that the consideration of environmental issues within a framework related to the construction process facilitates the allocation of management responsibility within the construction team. The illustrative representation of this framework forms a prototype decision‐making strategy for use in construction procurement and methods for incorporating environmental issues into every day construction management are proposed.

The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability Journal published in 1997 towards the innovation through a personal reflection developed from the perceived need to move academics and practitioners into the same space on environmental improvement by organisations. In addition, the paper will offer future directions for environmental performance accountability research, including the potential for tools such as integrated reporting, the need for theoretical pragmatism and importance of a transdisciplinary approach to research.

The diegetic method used for this article allowed for the provision of a narrative about actions, characters and events of interest to an audience. This method facilitated the intersection between the biographical and the historical content and context, and a hypodiegesis provided the ability for an embedded story within the larger history. The approach allowed for a hypodiegetic as the story within the story of developing the relationships between academic accountants and practitioners.

Contained in the special issue is a set of articles marking the extremes of academic and practitioner perspectives on what is broadly termed environmental performance and accountability. Review of the content of the special issue reveals that the bias is towards academic rather than practitioner appreciation. Review of the context providing the setting for the special issue shows the need for publishers to engage in the social media mechanisms needed to commence dialogue and convey the messages of academics to practitioners.

Subjective assessment is overtly recognized rather than subsumed in the research methods adopted.

The embedding of articles in special issues within a broader communications portfolio for practitioner understanding is suggested.

The nature of the personal reflection means that thoughts recorded are novel and unique.

In this chapter we argue for further research that examines the role of the individual in addressing environmental issues. We review current research that examines emotionality as it relates to issues of the natural environment and identify disparate findings in the literature. In order to integrate findings from environmental psychology and management we draw on the theories of issue ownership, and organizational identification as a frame with which to examine emotionality and pro-environmental behavior in organizations. In doing so, we put forward a conceptual model and testable propositions as a basis for future research.

This paper aims to examine how social and environmental issues were accounted for and traded off within decision-making for Australia’s largest seawater desalination plant. This is done through an investigation of disclosures contained within key publicly available documents pertaining to the project.

The study deploys content analysis to initially identify relevant disclosures. Themes and subthemes are based on definitions of social and environmental accounting adapted from prior research. Relevant information was used to develop “silent accounts” to identify and analyse accountability issues in the case.

It was found that a number of claims made throughout reporting were unsupported or insufficiently explained. At the same time, it is found that various forms of basic measurements used to describe social and environmental issues conveyed the rationale of decision makers. It is concluded that many of the claims were asserted rather than evidenced; yet, the manner and context of their presentation gave them the appearance of being incontestable truths. Further, it is argued that the portrayal of social and environmental issues through measurable means is emblematic of values associated with contemporary neoliberal and public sector reforms.

The findings and conclusions of this study are contextually bound and therefore limited to this case.

This paper illustrates problems with the reporting of non-financial information and strengthens our understanding of the use of “silent accounting”. It illustrates the value of this approach to research examining accounting and accountability issues.

The findings contribute to the literature on social and environmental accounting by providing unique empirical analysis of non-financial disclosures within publicly available reporting.