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Environmental Security in Greece
Type: Book
ISBN: 978-1-80071-360-4

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Article
Publication date: 1 May 1993

Janet L. Colbert and Craig Scarbrough

Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews…

Abstract

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.

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Managerial Auditing Journal, vol. 8 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 August 2002

Craig Deegan, Michaela Rankin and John Tobin

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…

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20733

Abstract

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.

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Accounting, Auditing & Accountability Journal, vol. 15 no. 3
Type: Research Article
ISSN: 0951-3574

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International Journal of Sociology and Social Policy, vol. 12 no. 4/5/6/7
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 March 1999

CHRISTINE PASQUIRE

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…

Abstract

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.

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Engineering, Construction and Architectural Management, vol. 6 no. 3
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 10 February 2012

Roger L. Burritt

The purpose of this paper is to provide comment on the contribution of the Environmental performance accountability special issue of Accounting, Auditing & Accountability

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6709

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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

Originality/value

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

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Accounting, Auditing & Accountability Journal, vol. 25 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 6 March 2017

Lachlan McDonald-Kerr

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…

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4061

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Research limitations/implications

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

Practical implications

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.

Originality/value

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

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Sustainability Accounting, Management and Policy Journal, vol. 8 no. 1
Type: Research Article
ISSN: 2040-8021

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Book part
Publication date: 25 July 2008

Sally Russell and Andrew Griffiths

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…

Abstract

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.

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Emotions, Ethics and Decision-Making
Type: Book
ISBN: 978-1-84663-941-8

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Article
Publication date: 13 April 2015

Jill Frances Atkins, Aris Solomon, Simon Norton and Nathan Lael Joseph

This paper aims to provide evidence to suggest that private social and environmental reporting (i.e. one-on-one meetings between institutional investors and investees on…

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1329

Abstract

Purpose

This paper aims to provide evidence to suggest that private social and environmental reporting (i.e. one-on-one meetings between institutional investors and investees on social and environmental issues) is beginning to merge with private financial reporting and that, as a result, integrated private reporting is emerging.

Design/methodology/approach

In this paper, 19 FTSE100 companies and 20 UK institutional investors were interviewed to discover trends in private integrated reporting and to gauge whether private reporting is genuinely becoming integrated. The emergence of integrated private reporting through the lens of institutional logics was interpreted. The emergence of integrated private reporting as a merging of two hitherto separate and possibly rival institutional logics was framed.

Findings

It was found that specialist socially responsible investment managers are starting to attend private financial reporting meetings, while mainstream fund managers are starting to attend private meetings on environmental, social and governance (ESG) issues. Further, senior company directors are becoming increasingly conversant with ESG issues.

Research limitations/implications

The findings were interpreted as two possible scenarios: there is a genuine hybridisation occurring in the UK institutional investment such that integrated private reporting is emerging or the financial logic is absorbing and effectively neutralising the responsible investment logic.

Practical implications

These findings provide evidence of emergent integrated private reporting which are useful to both the corporate and institutional investment communities as they plan their engagement meetings.

Originality/value

No study has hitherto examined private social and environmental reporting through interview research from the perspective of emergent integrated private reporting. This is the first paper to discuss integrated reporting in the private reporting context.

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Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 6 August 2010

Glenn Johansson and Mats Winroth

Concern for environmental issues has entered the agenda in many companies within the manufacturing industry. The purpose of this paper is to analyse implications for the…

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2146

Abstract

Purpose

Concern for environmental issues has entered the agenda in many companies within the manufacturing industry. The purpose of this paper is to analyse implications for the decision criteria when environmental issues are introduced into manufacturing strategy. Furthermore, the purpose is to present a framework illustrating how concern for environmental issues affects the manufacturing strategy formulation process.

Design/methodology/approach

The paper is based on a review of literature on environmentally conscious manufacturing and literature on manufacturing strategy. These two fields of research are merged in the analysis.

Findings

The analysis shows that concern for environmental issues may lead to a number of potential implications for the decision criteria. These implications may, in turn, affect the manufacturing strategy formulation process. A framework is presented that illustrates the interrelationships between the drivers for environmental concern, effects for the competitive priorities, implications for the decision criteria, and how it may affect the manufacturing strategy formulation process.

Research limitations/implications

Inclusion of environmental issues potentially complicates the manufacturing strategy formulation process. This implies a need for further studies on the challenges companies face in the strategy formulation process.

Practical implications

The implications for the decision criteria and the framework presented in the paper may encourage companies to prepare for inclusion of environmental concern in the manufacturing strategy formulation process.

Originality/value

Manufacturing strategy has not traditionally included concern for environmental issues. The paper adopts a novel approach in which research findings on environmental concern are integrated with literature on manufacturing strategy.

Details

Management Research Review, vol. 33 no. 9
Type: Research Article
ISSN: 2040-8269

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