Dissertations / Theses: 'Environmental accounting'

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陳炳文 and Ping-man Chan. "Environmental accounting with ISO 14000." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1997. http://hub.hku.hk/bib/B30497504.

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Chan, Ping-man. "Environmental accounting with ISO 14000 /." Hong Kong : University of Hong Kong, 1997. http://sunzi.lib.hku.hk/hkuto/record.jsp?B18734637.

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3

Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is used as the main framework to identify key issues that lead firms to resemble each other. Legitimacy and stakeholder analysis are adopted as a supplement of institutional analysis to explain how accounting firms respond to influences brought by legitimate concerns and interest groups, which has constructed this multi-framework. This thesis is conducted through 35 semi-structured interviews. Interviewees are invited from different scales of Chinese accounting firms on a top-down basis. Documentary review is used as a supplement of the interviews. Thematic analysis is employed to elaborate on how institutional drivers shape EA across different categories. This thesis has identified that clients’ demands tend to be the key for (not) adopting EA, which can be reflected through participants’ knowledge structure, education and training, practices and the adoption of practical guidelines – this leads to the branding effects of EA in the Big Four, which reflects a practical gap between the Big Four and domestic firms. More specifically, this thesis has reasserted that organizations tend to model themselves on others perceived to be successful in response to certain uncertainty; whereas the clarity of ‘successful organizations’ and ‘uncertainty’ becomes the key institutional driver for firms (not) adopting EA practices. As a supplementary framework, stakeholder and legitimacy analysis tends to reflect how EA is perceived and influenced through different interested parties. In general, this thesis has demonstrated a rather low environmental awareness amongst the Chinese accounting profession, suggesting that EA is developed to enable instead of offsetting the inequity between the Big Four and domestic firms.

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Collett, Nick. "Accounting and environmental determinants of stock returns." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.631707.

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Significant prior work exists in both the macroeconomics field and in finance and accounting into determinants of stock returns, although very few studies have tried to link both types of information together. This research seeks to bridge that gap. Seven macroeconomic variables and 15 accounting identities are hypothesised to explain stock returns, using a stepwise multiple regression procedure. Three macrovariables, GDP, real interest rates, and an exchange rate variable, together with four accounting variables are found to explain 3 month returns in an estimation sample. The results are confirmed in a holdout sample, which has similar industry and size characteristics. When the same variables are forced into equations for longer time periods, it is found that the variables are still influential for up to 12 months. An alternative specification, dealing explicitly with systematic risk through beta, shows that similar macroeconomic data, and five accounting variables, explain 3 month abnormal returns. Again results are confirmed in the same holdout sample. A second hypothesis proposes that the explanatory power of the accounting data may be enhanced by conditioning the accounting variables upon the macroeconomic variables in turn. For example, gearing might be more influential in explaining stock returns when real interest rates are historically high than when they are low. A new method, within the OLS tradition is used to model conditionality, and this is tested on randomly generated data in a series of simulations. Results show that a number of conditional relationships improve the explanation of both raw returns and abnormal returns. Nominal contracting theories are therefore supported and investors are clearly shown to interpret value relevant accounting information according to the macroeconomic circumstances.

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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that research relating to environmental accounting and disclosure in developing countries is small, and the majority of research in this area is in the context of developed countries. Moreover, no research has been undertaken that analyses and evaluates environmental accounting and disclosure (EAD) practices in Saudi Arabia. This research therefore aims to fill the gap identified in the literature. The main aims of this thesis were to examine current and perceived EAD in Saudi Arabia. Two methods were utilised to collect data for this endeavour. A questionnaire survey was distributed to three groups of respondents (namely, financial managers in the Top 100 Saudi companies, auditors, and accounting academics), and semi-structured interviews were conducted with members of these three groups to investigate issues relating to EAD in more depth. The main research findings point to the lack of adoption of current EAD practices by Saudi companies and only a small number of companies among the Top 100 in Saudi Arabia currently have an environmental policy (EP). These findings suggest a lack of awareness of the significance of environmental issues among organisations' management. In fact, lack of interest from organisations' management was thought to be the main reason for not adopting environmental accounting followed by insufficient benefits generated from it. Environmental issues were thought to influence the profitability, survival, competitiveness, image, and decision-making process of Saudi organisations. Accounting for and disclosing information about items related to the environment included water energy waste disposal recycling remediation and product life-cycle assessment (LCA). Improvement of the organisation's image in the eyes of the public was considered to be the most influential reason for the disclosure of environmental information (EI) disclosure followed by adherence to local environmental laws. Most important reasons preventing EI disclosure included the non existence of mandatory requirements to do so and non-requirement by Saudi accounting standards. Due to lack of regulations in Saudi Arabia, disclosure of EI is currently voluntary. The preferred form is a mixture of qualitative, quantitative, and financial forms. Finally, the overwhelming majority of respondents agreed that Saudi companies should adopt EPs appropriate to their size and activities, and these should include all commitments that will lead to limiting organisations' negative effects on the environment and enhancing positive effects. Environmental information systems (EISs) should be developed and implemented to facilitate EI production and disclosure. Measurement of all environmental impacts of an organisation should be carried out to facilitate decision-making both internally and externally. Governmental agencies and other non-governmental parties should play a major role in promoting environmental awareness to increase the adoption of EAD practices in Saudi Arabia.

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Niap, Damian Tien Foo, and e58018@ems rmit edu au. "Environmental Management Accounting for an Australian Cogeneration Company." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080102.102723.

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This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity. Therefore, cogeneration provides greater efficiencies compared to traditional electricity generation methods because it utilizes heat that would otherwise be wasted. In addition, greenhouse gases emissions can be reduced substantially. The approach taken in this research is to assess whether an improvement in the energy efficiency of the cogeneration plant can lead to a reduction in greenhouse gases emissions. An improvement in energy efficiency means that either: less gas is consumed, thus leading to cost savings; or more electricity is generated for the same quantity of gas consumed, which leads to an increase in income and consequently profit. Therefore, an improvement in energy efficiency means an improvement in the financial performance. In addition, a reduction in the quantity of gas consumed or generating as much electricity as possible from a given quantity of gas can lead to a reduction in greenhouse gases emissions which means an improvement in the company's environmental performance. A case study method, which involves an Australian cogeneration company, is adopted because this would provide valuable in-depth practical insight into the operations and mechanisms of a company that is involved in combined heat and power generation. A review of the literature and the evidence collected indicated that a cogeneration plant's efficiency can be improved at least back to near the plant's designed efficiency. And, further improvements may be achieved by utilizing the latest technology although this involves capital investment. It is also established that an improvement in plant efficiency can reduce greenhouse gases emissions. This research then concludes that Environmental Management Accounting can help the case study company improve its financial and environmental performances. An Environmental Management Accounting system can provide the physical information that is not available in the existing management accounting system. Physical information such as the physical quantities of gas consumed, electricity and steam produced, and greenhouse gases emitted, can help the company in decision-making relating to improving plant efficiency as well as reducing greenhouse gases emissions.

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Fox, Sandra C. "Environmental accounting : will this become an established technique?" Thesis, University of York, 2000. http://etheses.whiterose.ac.uk/9754/.

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Gibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice." Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.

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Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

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Rickson, Kara E. "Unsettled Settlements of Environmental Risk: Accounting for hazardous legacies, risky environments, and settlement exposures." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/397587.

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This study examines struggles over settlement exposures to environmental risk, and the ways socio-environmental legacies and commitments are problematised, challenged, transformed, or otherwise ‘unsettled’. Inquiry is directed to discursive and material processes that shape legacy exposures and risk commitments ‘in place’, yet remain relatively neglected in scholarship, policy, and planning. Drawing upon critical, constructivist, and conflict perspectives, especially within environmental sociology and the sociologies of risk and disaster, the study systematically addresses issues of power in the production and placement of risk, hazard, and exposure, and in related understanding of impacts, and response. Grounded in a qualitative methodology, a case approach and mixed methods are employed to identify and investigate three environmental risk controversies situated in the coastal, mainland Moreton Bay Region in Southeast Queensland, Australia. Methods used include the analysis of documentary and archival material, a household survey, and semi-structured interviews with self-selected residents who were survey respondents, and with purposively sampled community group representatives. The cases investigate, in turn, contentious settlement exposures related to the ‘encroachment’ of hazardous industries and a large chemical factory fire, catastrophic flooding and the manageability of flood risk, and the acceptable impacts of climate change adaptation itself. Analysis in each case was directed to the following: predominant problem and solution framing; critical attention to government roles in risk creation; issues of allocation and claims of tolerability, acceptability, and responsibility for risk acceptance; and related contestation and prospects for transformation. ‘Placing’ environmental risk controversies in this way supported consideration of the nature, significance, and limits of any related (symbolic or material) unsettling. The incidents, disasters, and disputes under study included challenges to the authority of technical and scientific knowledge, its appropriate application in local contexts, and the accessibility and acceptability of paths and processes for determining the stakes and commitments of settlement. Interpreted as cases of encroachment, fragmentation, and displacement, powerful risk commitments were argued to remain ‘out of frame’ in important ways. Enduring socio-institutional and politico-legal commitments to the accommodation, accumulation, and domestication of risk, hazard, and exposure were evident across the cases. The hazardous legacies of past land-use decisions, for instance, were identified but naturalised in ways that served to enable the advancement of certain trajectories, forms, and locations of development. It was argued that these ongoing risk commitments, and challenges to them, are best understood as inseparable from both local ‘risk landscapes’ and broader claims to the legitimate terms and bounds of governance, environment, and settlement.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
School of Environment and Sc
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Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gaining increasing awareness, its application is still at its infancy. Some of the elements of EMA may be found in practice, but they are not called EMA. Based on the findings, ten steps for implementing EMA are suggested.

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Zhang, Guohua. "Environmental factors in china's financial accounting development since 1949." Rotterdam : Rotterdam : Erasmus Universiteit ; Erasmus University [Host], 2005. http://hdl.handle.net/1765/1888.

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Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).
Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a philosophy to provide competitive strategies. This research paper will describe the environmental component of business and describe the role of environmental accounting in strategic cost management. Furthermore, an assessment will be performed on a South African organisation. The assessment will demonstrate how a South African organisation has reacted and integrated environmental business aspects into their organisation.

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Bordt, Michael. "Improving Convergence and Aggregation in National Ecosystem Accounting." Thesis, Université d'Ottawa / University of Ottawa, 2017. http://hdl.handle.net/10393/35826.

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The Sustainable Development Goals (SDGs) express the commitment of countries to integrate ecosystem and biodiversity values into national planning. The System of Environmental-Economic Accounting – Experimental Ecosystem Accounting (SEEA-EEA) is an emerging international standard measurement framework for national ecosystem accounting. The international official statistics community proposes the SEEA-EEA as a means of integrating ecosystem and biodiversity values into national planning by providing guidance on measuring ecosystems and their contribution to the economy. Implementation of such a common measurement framework requires agreement among diverse ethical perspectives, disciplines, national contexts and roles on what to measure, how to measure it and how to interpret those measures to support a common policy direction. This thesis asks the question: If the aim is to provide guidance to countries on integrating ecosystem and biodiversity values into national planning, how could one foster convergence on a common national ecosystem accounting framework that is sufficiently comprehensive to capture the important linkages between ecosystems and human well-being, sufficiently convergent to be accepted by diverse perspectives, sufficiently rigorous for national official statistics, sufficiently consistent to allow for time-series and international comparisons and sufficiently feasible to be affordable for national governments to implement and maintain? To address this broader question, this thesis investigates the sources of divergence in national ecosystem accounting and develops tools to assess and to foster convergence. To accomplish this, I focussed on the following four research questions in four separate papers: 1. How should we think about ecosystem measurement if the aim is comprehensiveness, practicality, and convergence? [Chapter 2] This ethical analysis concludes that for ecosystem accounting to be universal, it needs to explicitly and simultaneously address broad human values, long time-frames, and the concepts of Critical Natural Capital and precaution. 2. What approaches to ecosystem accounting have already been developed and are they sufficient? [Chapter 3] This review of 16 state-of-the-art frameworks finds that none addresses all requirements for convergence on a common national ecosystem accounting framework. Collectively, they provide insufficient guidance on ecosystem classification, measurement in general, delineating Critical Natural Capital, incorporating broad human values and measuring statistical uncertainty. 3. Where is the divergence of values and preferences within the broader community of practice (researchers, users, analysts)? [Chapter 4] This cluster analysis of a survey of 131 expert stakeholders in national ecosystem accounting revealed agreement on the need for broadening the scope, addressing multiple decision contexts and furthering the development of national ecosystem accounting. The most important divergence issues in this community of practice were attributed to different ethical perspectives and differences in interpretation of core concepts. 4. Are current classifications of ecosystems and ecosystem services sufficient for national ecosystem accounting? [Chapter 5] This meta-analysis integrates nine comprehensive ecosystem assessments. It concludes that the lack of rigour in current classifications impedes consensus on aggregating information on “Which ecosystems produce which services?” and therefore current approaches are insufficient for national ecosystem accounting. I suggest an improved ecosystem classification for future studies. In the concluding chapter, I present a synthesis of research arguments and findings of the previous four chapters. The main outcome of this research has been not only the specific findings of the individual chapters, but also the development of a normative and empirically-supported toolkit to improve convergence and aggregation in future national ecosystem accounting frameworks: - Four normative criteria to assess frameworks and to incorporate into future designs and revisions, - A critical comparative assessment of current frameworks, - An empirically supported analysis of the preferences of the community of practice, and - A systematic approach for determining priority ecosystems and services for national ecosystem accounting. This thesis concludes that national ecosystem accounting can be a valuable tool for national planning. The approaches suggested can be applied to establishing a constructive national dialogue on national environmental priorities, to provide evidence to inform those priorities and to apply this evidence to support common policy platforms. However, care must be taken in its implementation to minimize the inherent risks of oversimplification and homogenization of the diverse stakeholder and scientific perspectives.

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Bonazzi, Elisa <1980&gt. "A regional environmental accounting matrix and integrated environmental economic analyses to support regional planning." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5476/1/Bonazzi_Elisa_tesi.pdf.

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This research deals with the deepening and use of an environmental accounting matrix in Emilia-Romagna, RAMEA air emissions (regional NAMEA), carried out by the Regional Environment Agency (Arpa) in an European project. After a depiction of the international context regarding the widespread needing to integrate economic indicators and go beyond conventional reporting system, this study explains the structure, update and development of the tool. The overall aim is to outline the matrix for environmental assessments of regional plans, draw up sustainable reports and monitor effects of regional policies in a sustainable development perspective. The work focused on an application of a Shift-Share model, on the integration with eco-taxes, industrial waste production, energy consumptions, on applications of the extended RAMEA as a policy tool, following Eurostat guidelines. The common thread is the eco-efficiency (economic-environmental efficiency) index. The first part, in English, treats the methodology used to build a more complete tool; in the second part RAMEA has been applied on two regional case studies, in Italian, to support decision makers regarding Strategic Environmental Assessments’ processes (2001/42/EC). The aim is to support an evidence-based policy making by integrating sustainable development concerns at all levels. The first case study regards integrated environmental-economic analyses in support to the SEA of the Regional Waste management plan. For the industrial waste production an extended and updated RAMEA has been developed as a useful policy tool, to help in analysing and monitoring the state of environmental-economic performances. The second case study deals with the environmental report for the SEA of the Regional Program concerning productive activities. RAMEA has been applied aiming to an integrated environmental-economic analysis of the context, to investigate the performances of the regional production chains and to depict and monitor the area where the program should be carried out, from an integrated environmental-economic perspective.
La ricerca ha riguardato lo sviluppo, l’aggiornamento e l’estensione della matrice regionale di contabilità ambientale RAMEA (Regional Accounting Matrix including Environmental Accounts) air emissions, adattata alla Regione Emilia-Romagna e annoverata tra gli Strumenti di sostenibilità nella Relazione dello Stato dell’Ambiente. Lo studio, svolto in collaborazione con Arpa Emilia-Romagna, seguendo linee guida di Eurostat e inserendosi nel contesto internazionale di ricerca di nuovi indicatori per la misurazione del benessere nelle dimensioni dello sviluppo sostenibile, ha curato la metodologia di estensione della matrice ai temi ambientali previsti dal framework europeo: consumi energetici, imposte ambientali e produzione di rifiuti speciali. L’obiettivo è il supporto alla pianificazione regionale nelle fasi di valutazione e monitoraggio delle politiche, interpretando l’esigenza di riformare i processi decisionali attraverso lo sviluppo di strumenti di supporto alle decisioni in un’ottica di integrazione tra economia e ambiente, esigenza anticipata già dall’Agenda21 nel 1992. La dissertazione risulta organizzata in una prima parte in lingua inglese, dedicata all’illustrazione del contesto internazionale, origine, metodologia, approfondimenti, sviluppo, aggiornamento e finalità della matrice. La seconda parte, in lingua italiana, verte su due casi studio che hanno previsto l’applicazione della ricerca a due procedure di VAS nell’ambito della pianificazione regionale. Nel primo caso si sono predisposte analisi economico-ambientali della produzione di rifiuti urbani e speciali in relazione al contesto socio-economico e alla valutazione dell’eco-efficienza, indice di efficienza economico-ambientale e filo conduttore della tesi. La produzione di rifiuti speciali è stata considerata tramite RAMEA e analisi integrate utili a studiare, monitorare negli anni le interrelazioni tra performance economiche e ambientali dei settori produttivi, fornendo quadri informativi utili al processo decisionale e di VAS. Con il secondo caso si è voluto contribuire alla redazione del rapporto ambientale di un programma regionale tramite RAMEA e relative analisi integrate economico-ambientali utili all’interpretazione delle filiere produttive regionali e del contesto di riferimento.

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Bonazzi, Elisa <1980&gt. "A regional environmental accounting matrix and integrated environmental economic analyses to support regional planning." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2013. http://amsdottorato.unibo.it/5476/.

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This research deals with the deepening and use of an environmental accounting matrix in Emilia-Romagna, RAMEA air emissions (regional NAMEA), carried out by the Regional Environment Agency (Arpa) in an European project. After a depiction of the international context regarding the widespread needing to integrate economic indicators and go beyond conventional reporting system, this study explains the structure, update and development of the tool. The overall aim is to outline the matrix for environmental assessments of regional plans, draw up sustainable reports and monitor effects of regional policies in a sustainable development perspective. The work focused on an application of a Shift-Share model, on the integration with eco-taxes, industrial waste production, energy consumptions, on applications of the extended RAMEA as a policy tool, following Eurostat guidelines. The common thread is the eco-efficiency (economic-environmental efficiency) index. The first part, in English, treats the methodology used to build a more complete tool; in the second part RAMEA has been applied on two regional case studies, in Italian, to support decision makers regarding Strategic Environmental Assessments’ processes (2001/42/EC). The aim is to support an evidence-based policy making by integrating sustainable development concerns at all levels. The first case study regards integrated environmental-economic analyses in support to the SEA of the Regional Waste management plan. For the industrial waste production an extended and updated RAMEA has been developed as a useful policy tool, to help in analysing and monitoring the state of environmental-economic performances. The second case study deals with the environmental report for the SEA of the Regional Program concerning productive activities. RAMEA has been applied aiming to an integrated environmental-economic analysis of the context, to investigate the performances of the regional production chains and to depict and monitor the area where the program should be carried out, from an integrated environmental-economic perspective.
La ricerca ha riguardato lo sviluppo, l’aggiornamento e l’estensione della matrice regionale di contabilità ambientale RAMEA (Regional Accounting Matrix including Environmental Accounts) air emissions, adattata alla Regione Emilia-Romagna e annoverata tra gli Strumenti di sostenibilità nella Relazione dello Stato dell’Ambiente. Lo studio, svolto in collaborazione con Arpa Emilia-Romagna, seguendo linee guida di Eurostat e inserendosi nel contesto internazionale di ricerca di nuovi indicatori per la misurazione del benessere nelle dimensioni dello sviluppo sostenibile, ha curato la metodologia di estensione della matrice ai temi ambientali previsti dal framework europeo: consumi energetici, imposte ambientali e produzione di rifiuti speciali. L’obiettivo è il supporto alla pianificazione regionale nelle fasi di valutazione e monitoraggio delle politiche, interpretando l’esigenza di riformare i processi decisionali attraverso lo sviluppo di strumenti di supporto alle decisioni in un’ottica di integrazione tra economia e ambiente, esigenza anticipata già dall’Agenda21 nel 1992. La dissertazione risulta organizzata in una prima parte in lingua inglese, dedicata all’illustrazione del contesto internazionale, origine, metodologia, approfondimenti, sviluppo, aggiornamento e finalità della matrice. La seconda parte, in lingua italiana, verte su due casi studio che hanno previsto l’applicazione della ricerca a due procedure di VAS nell’ambito della pianificazione regionale. Nel primo caso si sono predisposte analisi economico-ambientali della produzione di rifiuti urbani e speciali in relazione al contesto socio-economico e alla valutazione dell’eco-efficienza, indice di efficienza economico-ambientale e filo conduttore della tesi. La produzione di rifiuti speciali è stata considerata tramite RAMEA e analisi integrate utili a studiare, monitorare negli anni le interrelazioni tra performance economiche e ambientali dei settori produttivi, fornendo quadri informativi utili al processo decisionale e di VAS. Con il secondo caso si è voluto contribuire alla redazione del rapporto ambientale di un programma regionale tramite RAMEA e relative analisi integrate economico-ambientali utili all’interpretazione delle filiere produttive regionali e del contesto di riferimento.

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Elshahat, Islam M. "Market Valuation of Environmental Performance." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/309.

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This research investigated the general association between corporate environmental performance and the firms’ annual returns independent of any particular environmental event. The association analysis was based on the most recent environmental data for the years 2006, 2007, and 2008. The results indicated that while some environmental variables were significantly associated with firms’ returns, the majority were not. The results also indicated that environmental concerns were more likely to be associated with increase in the firm value than were environmental strengths; however, there were no mean differences between firms whose environmental performance increased as compared with those whose performance deteriorated. Overall, the results provided support for the perspective that environmental strengths require firm expenditures that place additional financial burdens on firms, resulting in lower stock returns.

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Carmer, Stephen I. "Corporate Environmental Strategies for Balancing Profitability with Environmental Stewardship." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7279.

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In the United States, citizens concerned with climate change and income inequity scrutinize the activities of corporations. Sustainability and corporate social responsibility (CSR) have a critical role in business management, because stakeholders demand transparency in a company's operations. This correlation study, grounded in stakeholder theory, examined the relationship between environmental initiatives, CSR, and net profit for U.S. corporations. Participants included 96 companies with listing on either National Association of Securities Dealers Automated Quotations, or the New York Stock Exchange, or both, with and without evidence of CSR and environmental disclosures. The multiple regression analysis significantly predicted higher net profit for companies disclosing CSR information, with the statistical evidence demonstrating the importance of environmental and social responsibility, F(2,93) = 31.650, p = .00, R2 = .405. The environmental variable was not significant at p = .651, while the CSR variable proved significant at p = .04, indicating a need for organizations to participate in CSR activities. Recommendations for further research entail exploring the return on assets, net profit ratio, and return on equity. Implications of study findings for social change include support for companies to participate in global reporting organizations and CSR activities.

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Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.

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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

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Huang, Sonya (Sonya Y. ). "Three papers on input-ouput [sic] energy and environmental accounting." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/79201.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2013.
CD contains files with numerous source codes.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 159-170).
The input-output model, a framework for national accounting and economic modeling, has been popular among regional economists for studying energy and emissions due to its focus on interindustry linkages. In a series of three papers, we apply the input-output model to three different aspects of fossil-fuel energy consumption and carbon dioxide emissions, using two temporally extensive datasets. In the first paper, we construct detailed energy and emissions accounts of the United States from 1972 to 2002, and analyze the resulting time series from perspectives of household consumption and industrial production. The resulting accounts suggest that despite an overall decrease in energy intensity over the study period, the decrease was uneven across industry sectors and consumption goods, especially between manufacturing and services. In the second paper, we perform a structural decomposition of CO² emissions growth in 36 countries over the years 1995-2009, using a newly published dataset. We compare the relative contributions to emissions growth from industrial efficiency improvements, interindustry linkage structure, and final demand levels and composition. We find that industrial efficiency and final demand predictably work against each other, but which effect dominates depends on geographic region. Analysis of specific energy-intensive industries sheds more light on the reasons for the geographic variation in emissions growth. In the third paper, we focus on embodied CO² emissions in trade, using the same dataset as the second paper. Predictably, countries in the European Union tend to import more embodied emissions than they export, while large developing countries such as China, Russia, and India export more than they import. However, we find more nuanced trends in resource-rich developed countries including the United States, Canada, Mexico, and Australia. In particular, the United States became a net exporter of embodied CO² emissions only recently, which may mean that the relevance of the topic of emissions abatement responsibility to the United States has shifted in recent years.
by Sonya Huang.
Ph.D.

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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.

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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.

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Горобченко, Денис Володимирович, Денис Владимирович Горобченко, and Denys Volodymyrovych Horobchenko. "Cost-benefit analysis: uncertainty in discount models and environmental accounting." Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/8441.

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Gunarathne, Arachchige Don N. "Managing the Integration Challenge between Corporate Environmental Strategy and Environmental Management Accounting: Perspectives from Sri Lanka." Thesis, Griffith University, 2020. http://hdl.handle.net/10072/398091.

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This thesis examines how and to what extent the intensity of corporate environmental management strategy implementation (i.e., the “corporate environmental management maturity”) affects environmental management accounting at the firm level. Notwithstanding the apparent connection between corporate environmental management strategy and environmental management accounting, the existing literature discusses these two fields only minimally. More specifically, the extant literature on the intensity of corporate environmental strategy is relatively sparse on the contribution and role of accounting (i.e., environmental management accounting). In contrast, environmental management accounting literature covers only a static body of practices neglecting the intensity of corporate environmental strategy implementation. Consequently, the literature on these two fields has established themselves in their own rights with limited dialog. This thesis thus has three sub-objectives: a) to identify how institutional pressures influence environmental management maturity in organizations, b) to investigate how environmental management maturity affects environmental management accounting implementation in organizations, and c) to examine how companies implement specific environmental management accounting practices in different stages of corporate environmental management maturity. In order to establish the link between these two fields while addressing the three subobjectives, this thesis follows a “thesis by publication” format, which consists of six interconnected empirical research papers presented in academic journal article format (Papers A to F). In its design, the thesis follows an explanatory sequential mixed-method approach, in which the data was collected in two phases covering both quantitative and qualitative data from companies in Sri Lanka. Paper A addresses the first sub-objective by highlighting how the various institutional influences exert pressure on corporate environmental management maturity. These pressures lead to a top-down process of diffusion and the simultaneous counter-process of invention by which the lower-level organizational actors shape and change their environmental management practices. More precisely, it shows that coercive pressures primarily develop corporate environmental management strategies at the reactive stage. In contrast, mimetic pressures exert the most considerable influence at the preventive stage. Combined mimetic and normative forces influence the environmental strategy at the proactive stage. This study further shows that although the organizations may face different institutional influences, their internal responses can also be formed by the organization’s specific circumstances. It highlights the need to look beyond social system-based theories for a greater in-depth understanding of the corporate environmental activities, including environmental management accounting at the firm level. In respect of the second sub-objective, i.e., to investigate how environmental management maturity affects environmental management accounting implementation in organizations, three papers were designed based on the contingency theory (Papers B to D). All three papers found evidential support to indicate that environmental management accounting implementation is significantly different at each of the three environmental management maturity levels. More broadly, the thesis identified this difference of environmental management accounting implementation from three aspects: a) application of domain-based environmental management accounting tools (i.e., specific and integrative tools), b) use of environmental management accounting for functional purposes (i.e., for decision making and control and stewardship uses), and c) information characteristics of environmental management accounting (i.e., scope, timeliness, aggregation, and integration). Despite the negligible variations, the results generally indicate that environmental management accounting evolves to innovate and diversify in line with the intensity of the corporate environmental strategy for dealing with the more sophisticated environmental management activities in support of broader corporate environmental objectives. This thesis thus provides evidence that the organizational context, i.e., environmental management maturity, plays a significant role in how and to what extent corporate entities adopt and implement environmental management accounting practices. In order to achieve the third sub-objective, i.e., to examine how companies implement environmental management accounting practices in different stages of corporate environmental management maturity, two studies were designed (Papers E and F). Accordingly, they analyzed energy accounting (Paper E) as a specific tool and eco-control in sustainable agriculture management (Paper F) as an integrative tool. Similar to the other findings of the thesis, these papers, too, highlighted the impact of the environmental management maturity stage of an organization on the application of specific and integrated environmental management accounting tools. More precisely, Paper E provides evidence of a high level of use of energy efficiency strategies across all the levels of environmental management maturity despite the varying degree of use of energy accounting for sufficiency and consistency strategies. Paper F further submits that the adoption of integrative environmental management accounting tools such as eco-control requires organization-wide changes ranging from policy formulation and information management to decision support implementation and communication. In sum, these two papers highlight the importance of the management of environmental accounting information in corporate environmental sustainability in some areas that were traditionally regarded as technical such as energy management and sustainable agriculture management. Overall, the papers developed for this thesis, which followed both quantitative and qualitative approaches, provide evidential and theoretical support that the intensity at which the corporate environmental strategy is adopted has a crucial bearing on the implementation of environmental management accounting at the firm level in various aspects.
Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Dept Bus Strategy & Innovation
Griffith Business School
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23

Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.
Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa. The objectives of this dissertation included the determination of an appropriate environmental reporting model, based on the critical review of the accounting legal and economic literatures. The reporting model suggested is that of compliance with legal environmental standards, with certain additional financial information. An existing disclosure index, enabling the objective measurement of environmental disclosure quality, was extended and adapted to the South African situation. Analysis of the index scores revealed an improvement in the quality of environmental disclosures over a five year period, and that disclosures are not influenced by a company's total assets or the presence of international shareholders. Analysis of index scores on a group basis revealed that disclosures are not made as a result of a top-down approach. However, companies in similar industries in a group tended to have almost identical disclosures. Comparison of the results of the South African survey with a similar American one, revealed a significant disparity between disclosure scores for the oil, paper and steel industries. This disparity is exacerbated by the difference in time period of at least 15 years, and suggests that the difference in disclosure quality is possibly as a result of the disparity in content and enforcement of legal environmental standards. With the opening up of international markets to South African business, producers may no longer be able to ignore international environmental standards, and the poor quality of South African disclosures may well prove unacceptable. Without more effective legal environmental standards, there will be little progress towards improved environmental disclosures.

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Attia, Khalid Abd El-Aziz. "Environmental accounting in a developing country : a case study of Egypt." Thesis, University of Strathclyde, 1999. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21342.

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The existing United Nations System of National Accounting (IJNSNA) provides useful indicators of economic performance in terms of traditional macroeconomic variables such as Gross Domestic Product (GDP), investment, savings and depreciation of capital. However, they fail to account for the depletion and degradation of environmental capital and hence give a misleading picture of sustainable development. The need for a broader assessment of growth and welfare in terms of modified accounts has therefore become a pressing concern. The main objective of this research is to modify the current Egyptian System of National Accounting (SNA) to include environmental factors, in order to provide a basis for calculating Egyptian sustainable income. Firstly, an environmental accounting approach and model is developed for Egypt to value the depletion and degradation of natural resources caused by economic activities. Secondly, valued environmental costs are incorporated into the Egyptian System of National Accounts to build up the Egyptian Environmental Macro and Sectoral Accounting, which will be helpful in decision-making, planning and policy analysis. The main findings of this research are as follows. Firstly, the environmentally adjusted macro accounting indicators portray a totally different picture of the growth and development of the Egyptian economy compared to the one resulting from conventional SNA. In addition, they indicate that Egypt has experienced an unsustainable path in at least half of the ten-year study period. Secondly, sectoral concerns, which involve measurement of sectoral productivity and performance, indicate that both the performance and the productivity of tradable sectors decrease when their depletion and degradation costs are incorporated. On the other hand, the opposite result is found for the service sectors, which may indicate a potential leading role for the service sectors in the Egyptian economy. Finally, the results indicate that Egypt's natural wealth, which lies in its people, land, the Nile river, oil and gas, and the surrounding seas, has been depleted by many economic "development' programmes that have been carried out to date.

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Shim, Young Soo. "INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENCES OF ENVIRONMENTAL REPUTATION." OpenSIUC, 2017. https://opensiuc.lib.siu.edu/dissertations/1459.

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AN ABSTRACT OF THE DISSERTATION OF Young Soo Shim, for the Doctor of Philosophy degree in Accountancy, presented on 03/10/2017, at Southern Illinois University Carbondale. TITLE: INVESTIGATING THE DETERMINANTS AND ENDOGENOUS INFLUENES OF ENVIRONMENTAL REPUTATION MAJOR PROFESSOR: Dr. Royce D. Burnett This study investigates (1) the determinants of a firm’s environmental reputation and (2) the impact of this reputation on employee productivity and financial performance. I extend existing work in this area by focusing on both the endogenous and exogenous benefits of the reputation. The endogenous benefits refer to positive impacts of the reputation on employee morale and employee productivity, which have generally been ignored by prior research. In developing my research hypotheses, I draw on the following five well-established theories: the costly signaling theory, the resource-based view of firm, the Porter’s eco-efficiency perspective, the social identity theory, and the third-person effect theory. A sample of 271 companies was drawn from the 500 largest U.S. public companies listed in the 2010 Newsweek’s green report. The corporate environmental data for this study were gathered from this report. Meanwhile, the corporate financial data were obtained from the Mergent database. Via multiple regression analyses, I find (1) environmental reputation is significantly and positively predicted by environmental management when firm environmental reputation is high; (2) environmental reputation is significantly and positively related to environmental performance when firm environmental reputation is low; (3) across the board, environmental reputation does not predict employee productivity; (4) environmental reputation is a significant and positive predictor of financial performance only for firms with high environmental reputation; and (5) employee productivity positively and significantly predicts financial performance only for firms with a high environmental reputation.

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Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.

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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environmental initiatives tend to have significantly higher audit fees and capital expenditures, and significantly lower levels of earnings manipulation measured using discretionary accruals. These results support the notion that auditors do recognize the importance of environmental initiatives when conducting the year-end financial statement audit, an idea that positively reflects upon the auditor’s monitoring role. The results also demonstrate the increased amount of capital resources required to participate in strategic environmental initiatives, an anecdotal notion that had yet to be empirically supported. This empirical support provides valuable insights on how environmental initiatives materially impact corporate financial statements. Finally, my results extend the extant literature by demonstrating that the superior financial performance reported by environmentally active firms is less likely driven by earnings manipulation by management, and by implication, more likely a result of real economic gains. Taken together, my dissertation establishes a strong and timely foundation for current and future research to explore corporate environmental initiatives in the United States and globally, a topic increasingly gaining momentum in today’s more eco-conscious world.

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Holt, Andrew Derek. "The role of management accounting within the development of environmental management systems." Thesis, London School of Economics and Political Science (University of London), 2005. http://etheses.lse.ac.uk/1791/.

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This thesis describes the role played by management accounting in environmental management initiatives within UK manufacturing operations. According to many authors, management accounting has the potential to contribute towards the generation and management of environmental information by modifying, developing and extending its practices and techniques towards an 'environment-related' form of accounting. However, there is little existing evidence of the widespread involvement of management accounting within UK environmental management. UK manufacturing organizations are generating internal information flows specifically targeted towards dealing with 'environmental'-induced uncertainty, and are also developing environmental management systems (EMS) to reduce their impact on the natural environment. Empirical research to date indicates that such 'environmental' information differs in its generation, uses and level of integration with traditional management information systems, such as management accounting. This thesis adds to this existing knowledge by contributing case study evidence of the role of management accounting within environmental management at three manufacturing sites in the UK. In order to explore the role of management accounting within corporate 'greening', the thesis describes the processes by which environmental ('green') issues permeate organizational boundaries and either become part of, or excluded from, organizational action and consciousness. Within this, the primary focus is to describe how 'green' issues may be rendered 'visible' and 'invisible' by existing management information and accounting systems. The thesis uses a 'middle-range' thinking research paradigm, and critically reviews a diverse range of theoretical and empirical literature in order to construct a number of 'skeletal' theoretical models that describe how organizational 'greening' change arises from specific interactions within social and organizational contexts. Management accounting systems are specifically located within these models, and further 'skeletal' theoretical generalisations are provided for describing the types and uses of environmental information within the firm. The aim of the 'skeletal' models of corporate greening and environmental information is to provide a general framework within which the study can be completed. Whilst a number of general hypothesises are developed from the models, the models require empirical data to give them meaning. To provide this, evidence is collected from three case studies of manufacturing operations in UK locations, together with supplemental empirical evidence from a range of sources. The findings from the empirical data is that management accountants and accounting are not involved in the generation of environmental information, envisage no compelling need to use environment-related accounting and are happy to allow environmental managers to control the EMS. However, management accountants do appear to be knowledgeable about the environmental impacts of the organization, and have an 'awareness' of how environmental costs and impacts can affect the efficiency of business operations.

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Alheit, Wilhelm. "Developing a model for reviewing the implementation and utilisation of Environmental Accounting." Master's thesis, University of Cape Town, 2000. http://hdl.handle.net/11427/7679.

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Bibliography: leaves 115-117.
Environmental regulation and environmental pressures from various interest groups have been steadily increasing in recent years. Poor environmental performance by business may be costly and may lead, for example, to increased environmental taxes, financial liabilities resulting from lawsuits related to environmental incidents, or damage to public image as a results of pressure group campaigns. The environment has become a significant cost factor for business. Lack of environmental cost information However, many companies do not know how what the magnitude and extent of their environmental costs are. Financial accounting and reporting systems are not designed to extract environmental cost information from general financial information. Financial accounting systems do not reveal how high environmental costs and liabilities are, nor what the sources of environmental costs are. Environmental management systems on the other hand, produce environmental data, but this data is not monetized and therefore does not reveal much about environmental costs either. Why financial accounting systems fail to reveal accurate environmental cost information Accounting systems typically pool environmental costs into overhead accounts. The result is that both the sources of the environmental costs and its nature as environmental costs are obscured by the financial reporting system. This becomes a problem when the environmental costs assigned to overhead accounts are significantly high, or when different products, materials or processes contribute to environmental costs unequally. How environmental accounting generates environmental cost information Environmental accounting generates environmental cost information by identifying the significant environmental costs of a company. This is done by identifying the processes, materials, wastes or products of a company that create significant environmental impacts. Environmental accounting then investigates the financial reporting system and identifies all the costs that are associated with these processes, materials, wastes or products and that may potentially be hidden in overhead accounts. Once the environmental costs have been identified in overhead accounts, the costs can be allocated to its sources. Thus environmental cost information is generated that reveals the true extent and the sources of environmental costs. This information can then be used to inform a company's business decisions. The process described above illustrates how environmental accounting combines the disciplines of environmental and financial management. Environmental data from the environmental management discipline is used to focus attention on the processes, materials, wastes or products of a company that create significant environmental impacts. The skills of the financial management discipline is then used to link the processes, materials, wastes or products with significant environmental impacts to the costs created by them. These costs would typically have been obscured or hidden in overhead accounts. Through providing more accurate environmental cost information, environmental accounting can reveal opportunities to management for the reduction of environmental costs and the improvement of environmental performance. The purpose of this thesis is to develop an Environmental Accounting Review Model that presents guidelines against which the adequacy of an environmental accounting project can be assessed. What follows is a brief description of the main elements of the Environmental Accounting Review Model, which outlines the basic elements of the process of environmental accounting.

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Lehmensiek, May. "Evaluation of tourism in the Okavango Delta in Botswana using environmental accounting." [Gainesville, Fla.] : University of Florida, 2004. http://purl.fcla.edu/fcla/etd/UFE0008842.

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30

Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Thesis, Williams, Shaun Leigh Mitchell (1998) Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region. PhD thesis, Murdoch University, 1998. https://researchrepository.murdoch.edu.au/id/eprint/407/.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market) categories, were included in this project. Listed companies' annual reports were surveyed using content analysis and disclosure index from seven countries in the Asia-Pacific region: Australia, Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia. The dependent variable, the extent of VESAD information, was measured by four different measurement bases; these were number pages, sentences and words and disclosure index score. Different measurement bases were used to compare and contrast findings from statistical tests to examine if this lead to conflicting or comparable conclusions. Descriptive and univariate analysis indicated that under all four measurement bases the country of origin was an important determinant of VESAD practices in the Asia-Pacific region. Multiple regression and path analysis showed that organizational size, industry type, culture, political and civil, and legal systems were statistically significant in explaining variations both directly and indirectly. The level of economic development was also found to be of important but only indirectly. It is concluded from these findings that social and political pressures placed on companies by the interaction of these significant variables compel firms to provide VESAD information to meet social expectations and to avoid possible government regulation to preserve their own self interests and survival. Economic performance and equity market factors were of no significant statistical influence. Empirical results using data measured by the three units of measurement for content analysis were minimal. Differences were . noted however when contrasted against disclosure index scores. It was concluded from these results that content analysis and disclosure indices measured different concepts, the latter measuring largely a subset of the former. The consequence of this finding, is that researchers, when deciding on whether to measure the dependent variable by content analysis or a disclosure index, will need to define more the relevance of the measurement to be adopted to the research question underlying the study. Determination of the unit of analysis to utilize when adopting content analysis is less complicated as each technique provides essentially the same results.

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Williams, Shaun Leigh Mitchell. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region." Murdoch University, 1998. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20070831.125328.

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Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market) categories, were included in this project. Listed companies' annual reports were surveyed using content analysis and disclosure index from seven countries in the Asia-Pacific region: Australia, Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia. The dependent variable, the extent of VESAD information, was measured by four different measurement bases; these were number pages, sentences and words and disclosure index score. Different measurement bases were used to compare and contrast findings from statistical tests to examine if this lead to conflicting or comparable conclusions. Descriptive and univariate analysis indicated that under all four measurement bases the country of origin was an important determinant of VESAD practices in the Asia-Pacific region. Multiple regression and path analysis showed that organizational size, industry type, culture, political and civil, and legal systems were statistically significant in explaining variations both directly and indirectly. The level of economic development was also found to be of important but only indirectly. It is concluded from these findings that social and political pressures placed on companies by the interaction of these significant variables compel firms to provide VESAD information to meet social expectations and to avoid possible government regulation to preserve their own self interests and survival. Economic performance and equity market factors were of no significant statistical influence. Empirical results using data measured by the three units of measurement for content analysis were minimal. Differences were . noted however when contrasted against disclosure index scores. It was concluded from these results that content analysis and disclosure indices measured different concepts, the latter measuring largely a subset of the former. The consequence of this finding, is that researchers, when deciding on whether to measure the dependent variable by content analysis or a disclosure index, will need to define more the relevance of the measurement to be adopted to the research question underlying the study. Determination of the unit of analysis to utilize when adopting content analysis is less complicated as each technique provides essentially the same results.

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Nordby, Petter. "Environmental Accounting System for the Youth Olympic Games : A Thesis on Environmental Management for the Youth Olympic Games." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2013. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-24835.

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The thesis is written in collaboration with Lillehammer Youth Olympic Games Organising committee (LYOGOC) and their desire to create an environmental strategy for the upcoming Youth Olympic Games (YOG) at Lillehammer in 2016. The thesis focuses on the environmental aspects connected to a youth Olympic game and how to control and handle these in a responsible manner. It was therefore chosen to develop a design for an environmental management system, which is coordinated and combined with an environmental accounting system.The Olympics are regarded as one of the world?s most prestigious sporting events, with history linked back to the ancient Greek society. The modern Olympic debut, with summer disciplines, where held in Athens, Greece, in 1896. The winter games were established twenty-eight years later in 1924, with Chamonix as the first host. The exaggerating development of the Olympic games might have given thoughts of wanting to bring back the true spirit, Olympism and Olympic values. IOC made an effort to get in touch with the old values, which resulted in the concept and establishment of YOG. The vision of YOG builds upon the thought of inspiring young people around the world to participate in sport, and adopt and live by the Olympic values. The event was created to educate, engage and influence young athletes in order to inspire them to play an active role in their communities.The YOG concept is built upon the thought of using former facilities, to set the focus on the third pillar of the Olympic games, the environment. The concept reduces the total environmental impacts of the events and a possibility to educate, develop and form the next generation. This means that the most significant environmental aspects occur during the staging of the event. The thesis intends to visualise a systemic picture of the environmental aspects of the YOG, pointing the attention on procurement, accommodation, venues, transportation, waste management and recycling.The analysis of environmental aspects was performed after creating a systemic picture of the event and interviews with key informants at each site. The analysis gives thereafter a basic in the development of the environmental management system and the environmental accounting system.The environmental management system will be based on the ideas of ISO 14001, ISO 20121 and EMAS. The system uses the high level structure of ISO 14001, with the procedures and measurements reflecting the systemic picture of YOG with the five main focus areas. Each sub element has its own procedures and measurements to control the environmental outcome of the games.The venues and accommodations will be rented in the event period, so it will be harder to affect the total environmental impact, because the willingness to improve environmental performance lies in the hands of the owners, and optional venues are not available. The thesis therefore stresses the importance of extra focus and environmental awareness on procurement, transportation, recycling and communication to increase environmental performance.

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Rohani-Najafabadi, Solmaz. "Towards a critical understanding of the implementation of environmental accounting and discloure practices." Thesis, University of Warwick, 2015. http://wrap.warwick.ac.uk/75634/.

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By recognising Climate Change and man-made environmental problems as global issues of 21st century, human has increasingly started to ‘account’ for his environmental impacts by means of accounting-based practices and ‘report’ on his environmental performance via publishing Corporate Social Responsibility reports even though accounting’s potency in serving environmental spheres is criticised. This research, by drawing on Foucault’s ‘bottom-up’ approach of practice, studies ‘accounting as discourse and practice and in practice’ to investigate how and how far the ‘experience’ of implementing environmental accounting practices is made to happen. In seeking to explore ‘what accounting is’ and ‘what accounting does’ where and when it plays role in generating environmental solutions or being part of environmental problem-solving, this study first begins with historical context to the emergence of ‘green’ discourses and practices of our ‘present’. An ethnographic fieldwork within two dissimilar organisational sites is also carried out through observing how implementation of environmental accounting practices is made to happen by subjects acting as Report Preparers (RPs) in process of composing CSRoriented reports. This study sheds light on backstage of CSR-oriented reports to explore role and functioning of accounting wherever and whenever it shows environmental intervention. This study discovers that how ‘green accounting’ has emerged as a ‘trans-disciplinary’ knowledge-based technique with ‘green power’ and ‘truthrevealing’ performance in three possible ‘green roles’. It also shows that how RPs’ ways of thinking, acting, and strategising are shaped through their interplay with the forms of accounting that they are implementing, who are consequently constituted as ‘green ethical subjects’ that act on non-environmental actions of others. By demonstrating the ways in which practices of ‘naming and counting’ in conjunction with cost-benefit thinking and three interconnected issues of ‘Economy’, ‘Efficiency’, and ‘Effectiveness’ may enable management of man-made environmental problems, this study contributes to critical accounting and environmental accounting literature.

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Wood, Richard, Konstantin Stadler, Moana Simas, Tatyana Bulavskaya, Stefan Giljum, Franz Stephan Lutter, and Arnold Tukker. "Growth in Environmental Footprints and Environmental Impacts Embodied in Trade: Resource Efficiency Indicators from EXIOBASE3." Wiley, 2018. http://dx.doi.org/10.1111/jiec.12735.

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Most countries show a relative decoupling of economic growth from domestic resource use, implying increased resource efficiency. However, international trade facilitates the exchange of products between regions with disparate resource productivity. Hence, for an understanding of resource efficiency from a consumption perspective that takes into account the impacts in the upstream supply chains, there is a need to assess the environmental pressures embodied in trade. We use EXIOBASE3, a new multiregional input-output database, to examine the rate of increase in resource efficiency, and investigate the ways in which international trade contributes to the displacement of pressures on the environment from the consumption of a population. We look at the environmental pressures of energy use, greenhouse gas (GHG) emissions, material use, water use, and land use. Material use stands out as the only indicator growing in both absolute and relative terms to population and gross domestic product (GDP), while land use is the only indicator showing absolute decoupling from both references. Energy, GHG, and water use show relative decoupling. As a percentage of total global environmental pressure, we calculate the net impact displaced through trade rising from 23% to 32% for material use (1995¿2011), 23% to 26% for water use, 20% to 29% for energy use, 20% to 26% for land use, and 19% to 24% for GHG emissions. The results show a substantial disparity between trade-related impacts for Organization for Economic Cooperation and Development (OECD) and non-OECD countries. At the product group level, we observe the most rapid growth in environmental footprints in clothing and footwear. The analysis points to implications for future policies aiming to achieve environmental targets, while fully considering potential displacement effects through international trade.

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Hitibandara, Hitibandara Mudiyanselage Rakshitha Mahoga. "Assembling social and environmental accounts : a critical ANT study in a Sri Lankan bank." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8600/.

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Theoretical attempts in Social and Environmental Accounting (SEA) research have not paid sufficient attention to the internal processes and assemblages of producing SEA. This study closely examines the networks of human actors and non-human actants that, in the case of a Sri Lankan bank (anonymised as ABC Bank), produced the Social and Environmental Accounts. The first question this research addresses, therefore, is ‘what is the composition of the actor-network that produces the social and environmental accounts, and how was it assembled and reassembled’? The research adopts an Actor-network theory (ANT) approach. ANT is not only a theory, it is also a research approach, which guides the researcher in the collection of data. This opens up the second research question, which is: ‘what do we learn and how is our understanding of SEA changed through an application of an ANT approach to the study of the production of social and environmental accounts in a particular case’. ANT is often accused of being an essentially uncritical organisational theory, an approach that lacks the capacity to carry substantive political critique. This unresolved debate leads to the third research question that this thesis sets out to answer: ‘can the application of ANT as a research approach, in the study of a particular case of SEA reporting, be critical and if so how’? In this research, the data collection has been carried out through the study of the production of the social and environmental accounts of the case company in two consecutive years. ANT as a theory provides methodological guidance that exhorts the researcher “to follow the actors”, and to attend to the relations between actors and the performativity of the network. Following this guidance carefully, it takes us close to the actors and reveals the contingency of the production of the social and environmental accounts on the mobilisation of actors and their interests. This research demonstrates that SEA reporting is shaped by the contingencies of the network behind the production of the accounts, including the relations between the ambitions and vanities of individuals and the interests and features of things including reporting award schemes and standards. This leads to identifying two different actor-network building processes and different outcomes in the two years studied. The findings of this research lead us to critically question the putative functions of SEA and leads us to question whether they respond to norms of accountability. This study challenges the normative objectives of SEA found in the prior literature. While ANT does allow us to develop, in detail, a view of how things are and how they come to be through the mobilisation of power and translation of interests. Such understanding provides a basis for a critical challenge to the way things are. The study demonstrates the critical use of ANT approach and shows that ANT is not only a “valuable framework for the empirical analysis of the organising process” (Whittle and Spicer, 2008, p. 611) but also able to provide a critical account of the organisation.

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Beukes, Cecilia Johanna. "A management accounting strategy for mining rehabilitation." Thesis, Pretoria : [s.n.], 1999. http://upetd.up.ac.za/thesis/available/etd-01192007-131232/.

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Gomaa, Ehab. "Environmental balance of mining from seafloor." Doctoral thesis, Technische Universitaet Bergakademie Freiberg Universitaetsbibliothek "Georgius Agricola", 2014. http://nbn-resolving.de/urn:nbn:de:bsz:105-qucosa-137627.

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The underwater mining has increased in the recent years and the growing awareness of the potential impacts on the environment, as results of increasing the encroachment on the marine environment. Therefore, the debate has increased about how to protect this environment by using the scientific research that\'s relevant to the various environmental effects and developing the equipment used in dredging. There is a wide diversity of underwater mining equipments, such as continuous and non-continuous dredging which used for production of sand, gravel, alluvial deposits and raw material. There are a relation between increasingly dredging activities in the recent years and their impacts on the aquatic environment. These impacts are causes by changes in the topography of the sea floor such as turbidity, noise and other environmental impacts. Today, there is an international framework of legislation which has been developed for dredging projects. This contains rules and regulations which must be followed by mining companies and have to implemented by national authorities. The European countries also develop their legislation to control on the dredged material which deposit on land and sea. This legislation is constantly changing related to scientific knowledge and increasing the implementation frameworks. Also, the people become more sensitive to emissions that have a negative attitude towards dredging in the neighborhood. In addition, dredging techniques give rise to objections, which eventually led to think in more environmentally-friendly production methods. After that, the use of dredger is the only alternative in some project. The question is what are the true benefits of these techniques and what is the relation between possible improvements and technological potential as well as the costs. Therefore, it is intended to assess mining techniques in the context of their environmental impact and the costs. There are many systematic approaches which have been used for evaluation and determination of the environmental performances of different dredging equipment, techniques and procedures. Moreover, the new future developments and latest proposals in the dredging industry have been presented. Also, the new proposal to reduce the turbidity and suspended material effect which is the most important environmental impacts during dredging operations has presented. This research work gives a description of underwater mining techniques and different way of evaluating the dredging equipment’s in term of environmental, economic and social aspects. Also, this work presents two different methods of evaluation. The first approach is the statistical analyses method by using the modern Fuzzy evaluation concept. The second slant is a mathematical accounting method by using the information from the Egyptian case study, in order to reach the most environmental-friendly dredging techniques by taking into account the economic and social point of views. The final evaluation showed that the suction and bucket ladder dredger are the best choices. The assessment was made after comparing many parameters such as performance, characteristics, working depth, soil types and project area. Also, this work presents two different new practices for extraction of the underwater placer deposits which occur on the Egyptian Mediterranean coast. The first technique uses floating processing unit in the in situ area, which gets the extracted material and treated it to reduce the transportation costs. The second technique has divided the working area to many stages which make the suction dredger used also for transporting the material into the beach. The pipeline will be the best method of transportation by using the power of suction, which reduce also the transportation costs and also avoid the environmental effects.

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Voss, Barbara de Lima. "Discursive constructions of social and environmental accounting in Brazil: the case of Petrobras." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09062016-172826/.

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In the 29 years following \"Our Common Future\" by the United Nations, there is considerable debate among governments, civil society, interest groups and business organisations about what constitutes sustainable development, which constitutes evidence for a contested discourse concerning sustainability. The purpose of this study is to understand this debate in the developing economic context of Brazil, and in particular, to understand and critique the social and environmental accounting [SEA] discursive constructions relating to the State-owned, Petrobras as well as to understand the Brazilian literature on SEA. The discourse theory [DT]-based analysis employs rhetorical redescription to analyse twenty-two reports from Petrobras from 2004-2013. I investigate the political notions by employing the methodological framework of the Logics of Critical Explanation [LCE]. LCE engenders five methodological steps: problematisation, retroduction, logics (social, political and fantasmatic), articulation and critique. The empirical discussion suggests that the hegemony of economic development operates to obfuscate, rhetorically, the development of sustainability, so as to maintain the core business of Petrobras conceived as capital accumulation. Equally, these articulations also illustrate how the constructions of SEA operate to serve the company\'s purpose with few (none) profound changes in integration of sustainability. The Brazilian literature on SEA sustains the status quo of neo-liberal market policies that operate to protect the dominant business case approach to maintain an agenda of wealth-creation in relation to social and environmental needs. The articulations of the case manifested in policies regarding, for example, corruption, which involved over-payments for contracts and unsustainable practices relating to the use of fossil fuels and demonstrated that there was antagonism between action and disclosure. The corruption scandal that emerged after SEA disclosures highlighted the rhetorical nature of disclosure when financial resources were subtracted from the company for political parties and engineering contractors hid facts through incomplete disclosures. The articulations of SEA misrepresent a broader context of the meanings associated with sustainability, which restricted the constructions of SEA to principally serve and represent the intention of the most powerful groups. The significance of SEA, then is narrowed to represent particular interests. The study argues for more critical studies as limited Brazilian literature concerning SEA kept a \'safe distance\' from substantively critiquing the constructions of SEA and its articulations in the Brazilian context. The literature review and the Petrobras\' case illustrate a variety of naming, instituting and articulatory practices that endeavour to maintain the current hegemony of development in an emerging economy, which allows Petrobras to continue to exercise significant profit at the expense of the social and environmental. The constructed idea of development in Petrobras\' discourses emphasises a rhetoric of wider development, but, in reality, these discourses were the antithesis of political, social and ethical developmental issues. These constructions aim to hide struggles between social inequalities and exploitation of natural resources and constitute excuses about a fanciful notion of rhetorical and hegemonic neo-liberal development. In summary, this thesis contributes to the prior literature in five ways: (i) the addition of DT to the analysis of SEA enhances the discussion of political elements such as hegemony, antagonism, logic of equivalence/difference, ideology and articulation; (ii) the analysis of an emerging economy such as Brazil incorporates a new perspective of the discussion of the discourses of SEA and development; (iii) this thesis includes a focus on rhetoric to discuss the maintenance of the status quo; (iv) the holistic structure of the LCE approach enlarges the understanding of the social, political and fantasmatic logics of SEA studies and; (v) this thesis combines an analysis of the literature and the case of Petrobras to characterise and critique the state of the Brazilian academy and its impacts and reflections on the significance of SEA. This thesis, therefore, argues for more critical studies in the Brazilian academy due to the persistence of idea of SEA and development that takes-for-granted deep exclusions and contradictions and provide little space for critiques.
Em 29 anos da publicação \"Nosso Futuro Comum\" apresentado pelas Nações Unidas, ainda há um considerável debate entre governos, sociedade civil, grupos interessados e organizações empresariais sobre o que constitui o desenvolvimento sustentável e, portanto, há evidência da contestabilidade do discurso sobre sustentabilidade. A proposta desse estudo é entender esse debate em um contexto de desenvolvimento econômico no Brasil e, em particular, entender e criticar as construções discursivas de contabilidade social e ambiental [CSA] relacionadas à estatal Petrobras, assim como discutir a literatura brasileira de CSA. A análise baseada na Discourse Theory [DT] usa redescrição retórica para analisar vinte e dois relatórios da Petrobras entre 2004 e 2013. Eu investigo as noções políticas através do emprego da metodologia chamada Logics of Critical Explanation [LCE]. A LCE tem cinco passos metodológico: problematização, explicação retrodutiva, lógicas (sociais, políticas e fantasmáticas), articulação e crítica. Os resultados sugerem que a hegemonia do desenvolvimento econômico opera para obscurecer retoricamente o desenvolvimento da sustentabilidade que mantém o core business da Petrobras igualmente concebido como acumulação de capital. Igualmente, essas articulações também ilustram como as construções de CSA operam para servir o propósito da empresa com pouca (ou nenhuma) profunda mudança na integração com a sustentabilidade. A literatura brasileira de CSA sustenta o status quo de políticas de mercado neoliberais que operam para proteger a dominante abordagem do business case para manter a agenda de geração de riqueza num cenário de necessidade sociais e ambientais. As articulações do estudo de caso manifestaram essas políticas, por exemplo, em relação à corrupção, no qual envolveu superfaturamento de contratos e práticas insustentáveis relacionadas ao uso de combustíveis fósseis os quais demonstraram que há antagonismo entre ação e disclosure. O escândalo de corrupção que surgiu após as divulgações de CSA marcou a natureza retórica do disclosure em que recursos financeiros subtraídos da empresa para partidos políticos e empreiteiras esconderam fatos através de disclosures incompletos. As articulações da CSA deturpam um contexto amplo dos significados associados com a sustentabilidade, que restringiram as construções da CSA para principalmente servir e representar a intenção dos grupos mais poderosos. A significância da CSA é, portanto, limitada para representar interesses particulares. O estudo argumenta por mais estudos críticos já que a limitada literatura brasileira sobre CSA mantém uma \'distância segura\' de substantivas críticas das construções de CSA e suas articulações no contexto brasileiro. A revisão da literatura e o caso da Petrobras ilustram a variedade de nomes, instituições e práticas articulatórias que se esforçam para manter a atual hegemonia de desenvolvimento numa economia emergente que permite à Petrobras continuar a exercer significante lucro à custa do social e do meio ambiente. A ideia construída de desenvolvimento nos discursos da Petrobras enfatiza uma retórica ampla de desenvolvimento, mas, na realidade, esses discursos são antíteses de questões políticas, sociais e éticas de desenvolvimento. Essas construções objetivam esconder as lutas entre desigualdades sociais e exploração dos recursos naturais as quais constituem pretextos sobre uma fantasiosa noção de desenvolvimento retórico, hegemônico e neoliberal. Em resumo, esta tese contribui para a antecedente literatura em cinco principais aspectos: (i) a adição da DT para a análise da CSA engrandece a discussão de elementos políticos tais como hegemonia, antagonismo, lógica de equivalência/diferença, ideologia e articulação; (ii) a análise de uma economia emergente como o Brasil incorpora uma nova perspectiva nas discussões dos discursos da CSA e do desenvolvimento; (iii) esta tese também inclui um foco na retórica para discutir a manutenção do status quo; (iv) a estrutura holística da abordagem LCE amplia os entendimentos das lógicas sociais, políticas e fantasmáticas dos estudos de CSA e; (v) esta tese combina uma análise da literatura e do caso da Petrobras para caracterizar e criticar o estado da academia brasileira e seus impactos e reflexos na significância da CSA. Esta tese, portanto, argumenta por mais estudos críticos na academia brasileira devido à persistente ideia de desenvolvimento que taken-for-granted profundas exclusões e contradições e proporciona pouco espaço para críticas.

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Toscano, Francesca. "Environmental Accounting of Marine Protected Area "Isole Ciclopi" by means of Emergy analysis." Doctoral thesis, Università di Catania, 2018. http://hdl.handle.net/10761/4191.

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The purpose of this work is to illustrate the procedural and methodological approaches, with field-testing of materials and methods, necessary to carry out an environmental accounting study Emergy-based in a marine protected area. The study was conducted in the marine protected area "IsoleCiclopi" following a multi-year pathway, in line with the document "Environmental accounting in Italian Marine Protected Areas" (EAMPA), developed by several research groups and coordinated by Federparchi (Italian federations of Parks and Nature Reserves).In particular, the aim of EMPA project is the assessment of the ecological and economic value for the Italian marine reserves, elaborated in order to answer ministerial applications. The main purpose of this project is to detect and evaluate both biophysical and economic aspects of the reserves in order to assess the Natural Capital stocks and the Ecosystem Services generated by MPAs. The results of the research are intended to offer an innovative methodology and new points of reflection in the field of environmental evaluation and of policies.

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Rozhenko, Maria, and Inna Afanasieva. "Directions of accounting transformation in the context of sustainable development." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54687.

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1. Афанас’єва І.І., Розмислов О.М. Сучасні тенденції трансформації управлінського обліку. Збірник наукових праць Державного університету інфраструктури та технологій: Серія «Економіка і управління». Вип. 48. К.: ДУІТ, 2020. С. 77-86. DOI: 10.32703/2664-2964-2020-48. URL: https://files.duit.edu.ua/uploads/%D0%A1%D0%B0%D0%B9%D1%82. 2. Сокіл О.Г. Концептуальні основи методології трансформації традиційної системи обліку у бухгалтерський облік сталого розвитку. Економічна статистика. Бухгалтерський облік та аудит, 2017. URL: file:///C:/Users/Vadim/Downloads/Pekon_2017_1_56.pdf. 3. Рета М.В. Перспективи впровадження концепції бухгалтерського обліку сталого розвитку, 2018. URL: http://repository.kpi.kharkov.ua/bitstream/KhPI- Press/36329/1/Reta_Perspektyvy_vprovadzhennia_2018.pdf. 4. О.В. Будько. Облік соціальної відповідальної діяльності як інформаційна основа управління сталим розвитком підприємства. URL: http://www.investplan.com.ua/pdf/20_2016/9.pdf.
Modern requirements to the format of organization of accounting and the content of financial reporting are considered. The importance of sustainable accounting to support the economic, social and environmental development of the country is proved. The directions of transformation of accounting and financial reporting, provides a reliable reflection of environmental and social costs are determined.

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Bagaeva, A. (Alexandra). "The quality of published accounting information in Russia." Doctoral thesis, University of Oulu, 2010. http://urn.fi/urn:isbn:9789514261985.

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Abstract Since the collapse of the Soviet Union Russia has undergone a number of reforms towards developing market economy. Accounting has encountered dramatic changes over the last two decades. Despite attractive investment opportunities in Russia, investors are often faced with uncertainty, which makes it very important to explore the quality of accounting information published in Russia. The purpose of this thesis is to investigate the quality of published accounting information in Russia. The thesis consists of four essays, each of them addressing the question of the quality of accounting information published in Russia by incorporating the specific Russian institutional environment. Special attention is paid to the role of International Financial Accounting Standards (IFRS) and foreign investors. The quality of published accounting information is conceptualized by such accounting constructs as conservatism, earnings management and value relevance. This first essay investigates the earnings quality of both listed and non-listed Russian firms and explores whether foreign ownership affects the quality of earnings published by non-listed Russian firms. The second essay examines whether emphasis on international investors is associated with the adoption of or intention to adopt IFRS in Russian firms. The third essay addresses the question of IFRS and Russian Accounting Standards (RAS) accounting quality by using the methodology proposed by Barth et al. (2008) and by value relevance constructs of accounting quality. The fourth essay investigates the value relevance of firms’ integral environmental impact, i.e. a proxy for environmental performance, following the stream of non-financial information value relevance in accounting research. This thesis provides evidence that the quality of published accounting information published in Russia depends on many factors, the most influential of these being listing on the stock exchange, IFRS and foreign investors. The results of the thesis demonstrate that the institutional characteristics of the country shape accounting numbers and influence the incentives of those preparing financial statements. The findings of the thesis include information valuable for regulators and investors.

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Lindmark, Magnus. "Towards environmental historical national accounts for Sweden : methodological considerations and estimates for the 19th and 20th centuries." Doctoral thesis, Umeå universitet, Institutionen för ekonomisk historia, 1998. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-61872.

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New questions in a changing economy demands development of both contemporary and historical national accounts. One such question concerns economic and environmental relationships. From a national accounting perspective this issue has been approached in terms of environmental accounting. The aim of this study is to investigate how proposals for integrated environmental and economic accounting can be used for an extension of the Historical National Accounts for Sweden and for examining the long-term relationship between economic growth and environmental degradation and resource depletion. This issue is approached through methodological considerations and estimates of iron ore and timber depletion and discharge of pollutants. The conclusions are that it is possible to construct environmental historical national accounts, but that the lack of historical data and theoretical difficulties cause a high level of abstraction and other problems concerning the series. The empirical investigations show that the 19th century can be considered a period of depletion intensive growth. Furthermore, there seems to be evidence of a correlation between changes in the natural resource net prices and previous periodizations of Swedish economic development. Concerning pollutants, the analyses shows an increase of the aggregated discharges until the late 1960s. However, the pollution intensity of growth has fallen throughout the period, possibly in a pattern of long trend periods.
digitalisering@umu

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Gray, R. H. "Social and environmental accounting and reporting : from ridicule to revolution? from hope to hubris?" Thesis, University of Glasgow, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.396537.

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Dick-Forde, Emily Gaynor. "A multi-level analysis of environmental accounting practices of companies in the Commonwealth Caribbean." Thesis, University of Dundee, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.442491.

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This dissertation investigates the attitudes and annual report disclosure practices of leading Caribbean companies to the global environmental agenda. In exploring this issue the dissertation contends that because the political economy of industrialised countries have tended to be implicitly assumed in SEA research, unique insights that might reside in the local/regional context may have been suppressed. The dissertation therefore seeks to make expticit the pecutiarities of the Caribbean region in this investigation. To this end the methodology of Prophetic Pragmatism developed by Cornel West (1989,1993) is employed for its emphasis on context and on multiple levels of investigations to inform the analysis of a social issue. Indeed West provides a metatheory that is appropriate for investigating matters related to social problems, like environmental issues, which are marginalised in almost all modern societies. The levels of investigation suggested by the methodology of Prophetic Pragmatism are the macrostructural and microinstitutional levels, with historical explanations emphasised in both levels. The analysis of the findings from these studies,using the insights from Prophetic Pragmatism, constitutes demystification of power structures and of the actions of powerful individuals that operate to hinder or encourage a focus on environmental matters in corporations. Additionally, the extent to which accounting is used in a corporation's environmental agenda is explored. The dissertation finds that several insights and indeed new stories about environmental accounting are accessed from this analysis. These stories include. (i) the existence, and extent of a public discourse on environment and corporate activities, national economic development initiatives in particular industries and, perhaps most importantly, the form and ownership structure of business enterprises in so-called polluting industries, are just some of the variables that circumscribe the observation of a significant industry, size and/or country effect on corporate environmental disclosures, (ii) more than just seeking to obfuscate negative environmental performance, a company may use environmental disclosures to support an ideal environmental self-image, (iii) the practices of "selfmasking" and "role-playing" by senior managers of an organisation might mediate between the statements they make about their corporation's environmental performance and the kind of leadership they provide for integrating sound environmental practices within the day-to-day operations of a company, (iv) accessing the views of senior managers alone cannot provide a credible story to explain observed environmental disclosures by a corporation. The different interpretations of senior managers versus junior managers contain a wealth of information for demystifying corporate environmental disclosures, and (v) the absence of accounting from a corporation's environmental agenda has more to do with organisation contingencies and dynamics (e. g. the status of accounting in the organisation) than with the "preconditioning" of accountants from accounting education. The employment of Prophetic Pragmatism is therefore argued to offer more than just an appropriate contextual methodology for exploring environmental accounting in a developing region; this dissertation argues that the methodology has helped to advance theoretical development in SEA by exposing the deeper causes of a lack of corporate environmental accountability as well as some reasons for the failure of corporations to make environmental matters a priority issue.

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Trodden, David George. "Optimal propeller selection when accounting for a ship's manoeuvring response due to environmental loading." Thesis, University of Newcastle upon Tyne, 2014. http://hdl.handle.net/10443/2641.

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Carbon Dioxide (CO₂) is considered to be the most detrimental of all the Green House Gases on global warming (IMO, 2009). In an attempt to reduce the amount of CO₂ emissions from ships, this research approaches the problem from the perspective of more efficient design through superior estimation of design points. Conventionally, a propeller is selected from the viewpoint that a ship travels at a constant design speed, with zero drift angle. However, a ship is subjected to the motions imposed on her from the environment. These motions tend to push a ship off her intended course, resulting in helm correction, speed correction (if the ship is to arrive at her intended destination on time) and consequently, altered inflow velocity to the propeller. It is the novel aim of this research to determine if accounting for a ship’s manoeuvring motion will result in a propeller selection that has an overall higher efficiency, compared to one selected which neglects the manoeuvring motion. To achieve this aim, a ship manoeuvring simulator has been developed which incorporates a modified mathematical propeller model that accounts for the unsteady manoeuvring response of a ship subjected to an environment in which she is expected to sail. The developed simulator has an iterative routine which enables it to select a propeller from a standard series that has the highest efficiency for the route in question. Case studies are constructed which highlight how the efficiency of a propeller fairs when using the newly proposed propeller selection method, compared to the conventional propeller selection perspective. The newly proposed propeller selection method is most suited to ships which are susceptible to relatively large drift angles and/or relatively high installed power requirements. Results from the case studies are encouraging, with a gain of 2.34% in open water propeller efficiency for a 3600 Twenty foot Equivalent Unit container ship, equating to a saving of 3.22% in Carbon Dioxide emissions.

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Meyer, Katherine. "Planetary Quotas and the Planetary Accounting Framework Comparing Human Activity to Global Environmental Limits." Thesis, Curtin University, 2018. http://hdl.handle.net/20.500.11937/70522.

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Human activity is putting us at risk of altering the planet from hospitable to hostile. The Planetary Quotas are scientific limits for human activity, based on global environmental limits. The Planetary Accounting Framework is a new way to manage the Earth System using the Quotas in a poly-scalar approach. The framework allows meaningful decisions to be made at any level, and in any sector regarding policy, planning, technology and innovation, business operations, legislation and behaviour.

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Russo, Domenico. "Innovative procedure for measurement uncertainty evaluation of environmental noise accounting for sound pressure variability." Doctoral thesis, Universita degli studi di Salerno, 2017. http://hdl.handle.net/10556/2574.

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2015 - 2016
This study aims to demonstrate the importance of uncertainty evaluation in the measurement of environmental noise in the context of Italian legislation on noise pollution. Attention is focused on the variability of the measurand as a source of uncertainty and a procedure for the evaluation of uncertainty for environmental noise measurement is proposed. First drawing on several real noise datasets in order to determine suitable measurement time intervals for the estimation of the environmental noise, a data-driven sampling strategy is proposed, which takes into account the observed variability associated with measured sound pressure levels. Outliers are eliminated from the actual noise measurements using an outlier detection algorithm based on K-neighbors distance. As the third step, the contribution of measurand variability on measurement uncertainty is determined by using the normal bootstrap method. Experimental results exploring the adoption of the proposed method drawing upon real data from environmental noise using acquisition campaigns confirm the reliability of the proposal. It is shown to be very promising with regard to the prediction of expected values and uncertainty of traffic noise when a reduced dataset is considered. [edited by author]
Negli ultimi anni, studiosi ed esperti del settore hanno focalizzato la loro attenzione sulle possibili fonti di incertezza associabili a tale attività, cercando di pervenire a modelli che contemplassero tutte le variabili che concorrono alla determinazione dell’incertezza nella misura dei livelli di pressione acustica: l'incertezza dovuta alle caratteristiche della strumentazione di misura (fonometri o analizzatori multicanale), l'errore derivante dal posizionamento della strumentazione e quindi dei trasduttori microfonici, l'incertezza dovuta al calibratore, nonché l’incertezza da associare. Al fine, però, di fornire un’adeguata stima dell’indeterminazione associata alla misura del livello equivalente di rumore ambientale, risulta indispensabile considerare l’incertezza derivante dall’intrinseca variabilità del fenomeno in esame. Il tema risulta essere di particolare interesse scientifico e, negli ultimi anni, molti autori hanno proposto diverse metodologie di approccio al suddetto problema, in particolare alcuni hanno focalizzato l’attenzione sull’eliminazione dei segnali sonori non desiderati, altri sulla stima del tempo di misura e altri ancora direttamente sulla determinazione dell’incertezza. Alla luce di quanto esposto, ho pensato di integrare le diverse tecniche studiate in un’unica procedura, basata sul metodo bootstrap, tecnica statistica di ricampionamento con sostituzione del dataset iniziale, in quanto non ha limitazioni in termini di forma e di proprietà delle distribuzioni statistiche considerate ed è, pertanto, più adatta all’analisi del rumore ambientale, la cui popolazione non è strettamente gaussiana. Inizialmente, dal momento che l’affidabilità della stima degli indicatori di rumore ambientale dipende in modo significativo dalla variabilità temporale del rumore, e, quindi, risulta fondamentale scegliere in modo accurato il tempo di misura che tenga in considerazione la variabilità statistica del fenomeno acustico sotto osservazione, l’algoritmo individua in modo automatico un tempo minimo di acquisizione, corrispondente al numero minimo di livelli pressione sonora necessari a garantire la significatività statistica del set di dati di partenza. In una seconda fase sono individuati ed eliminati dal segnale acquisito eventuali valori anomali (outlier) ed, infine, è calcolata l’incertezza relativa al misurando applicando il metodo bootstrap. I risultati di tale metodo sono stati anche confrontati con la stima del valore atteso per il descrittore acustico a breve termine e della corrispondente incertezza applicando il metodo classico (GUM ISO). Poiché le grandezze calcolate con l’applicazione del metodo bootstrap si avvicinano molto a quelle determinate con il metodo classico nell’ipotesi di ridotto numero di campioni, tale procedura risulta altresì particolarmente adatta alla previsione dell'indicatore di rumore ambientale quando sono disponibili pochi dati di misura. [a cura dell'autore]
XV n.s. (XXIX)

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48

Wood, Richard, Konstantin Stadler, Tatyana Bulavskaya, Franz Stephan Lutter, Stefan Giljum, Koning Arjan de, Jeroen Kuenen, et al. "Global Sustainability Accounting - Developing EXIOBASE for Multi-Regional Footprint Analysis." MDPI AG, 2014. http://dx.doi.org/10.3390/su7010138.

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Abstract:

Measuring progress towards sustainable development requires appropriate frameworks and databases. The System of Environmental-Economic Accounts (SEEA) is undergoing continuous refinement with these objectives in mind. In SEEA, there is a need for databases to encompass the global dimension of societal metabolism. In this paper, we focus on the latest effort to construct a global multi-regional input-output database (EXIOBASE) with a focus on environmentally relevant activities. The database and its broader analytical framework allows for the as yet most detailed insight into the production-related impacts and "footprints" of our consumption. We explore the methods used to arrive at the database, and some key relationships extracted from the database.

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Cho, Charles. "ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DIS." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4127.

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Abstract:

This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation of corporate website environmental disclosure in relation to firm environmental performance of four size-matched sample groups constructed based on industry environmental sensitivity and America's Toxic 100 membership (the top 100 polluters in the US). The third study investigates whether and how Total, one of the world's largest integrated oil and gas companies headquartered in France, utilized legitimation strategies such as social and environmental disclosures, to respond to two significant environmental incidents. Taken together, these three studies build upon prior theoretical and empirical work to substantiate and advance social and environmental accounting research using various methodological lenses and perspectives.
Ph.D.
School of Accounting
Business Administration
Business Administration: Ph.D.

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50

Lee, Weifeng Victoria. "Heat stress in dwellings : assessing thermal vulnerability and accounting for exposure duration." Thesis, University of Cambridge, 2014. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.708381.

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Dissertations / Theses on the topic 'Environmental accounting'

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