Issues in Social and Environmental Accounting最新文献

英文中文

Current debates in corporate social responsibility: an agenda for research 当前关于企业社会责任的争论:研究议程

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.6

D. Crowther, E. O. Martínez

Corporate Social Responsibility (CSR) has a particular prominence at this point in time, featuringheavily in the discourses of both academe and business. The understanding of what ismeant by CSR continues to evolve as a consensus is reached. Nevertheless some importantdebates continue â€“ or are commencing â€“ which need to be resolved. It is the purpose of thispaper to highlight these as some of the current debates within the CSR community â€“ and henceform a significant part of an agenda for research in the area. Specifically we focus upon threekey areas for the management of business, namely setting standards for reporting, identifyingand implementing sustainable practice, and the management of risk.Â Copyright Â© www.iiste.org

企业社会责任(CSR)在这个时间点上具有特别突出的地位，在学术界和商界的话语中都占有重要地位。随着共识的达成，对企业社会责任含义的理解也在不断发展。尽管如此，一些重要的辩论仍在继续(或正在开始)，需要得到解决。本文的目的是强调这些问题是企业社会责任社区内当前的一些争论，并因此成为该领域研究议程的重要组成部分。我们特别关注业务管理的三个关键领域，即制定报告标准，识别和实施可持续实践，以及风险管理。Â版权所有Â©www.iiste.org

引用次数: 6

Issues in Corporate Social and Environmental Reporting Research: An Overview 企业社会与环境报告研究中的问题:综述

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.9

M. C. Branco, L. L. Rodrigues

This paper provides an analysis of some relevant issues in corporate social and environmentalreporting (CSER) research by way of review of relevant literature. Issues in the following twomain areas of CSER research are identified: the methodologies used to capture empirical dataon CSER; and how to theoretically interpret the trends of CSER. An overview of these issues isprovided and some clues to understand what is at stake are offered. We argue that the choice ofmethods used to collect empirical data on CSER depends upon the context in which the organisationsoperate and the purpose of the study to be made. Because of the large array of factorsaffecting companiesâ€™ decisions to engage in social responsibility activities and disclosure, theuse of multi-theoretical frameworks is proposed. Â Copyright Â© www.iiste.org

本文通过对相关文献的梳理，对企业社会与环境报告研究中的一些相关问题进行了分析。本文确定了CSER研究的以下两个主要领域的问题:用于获取CSER经验数据的方法;以及如何从理论上解释CSER的趋势。本文提供了这些问题的概述，并提供了一些线索来理解什么是利害攸关的。我们认为，用于收集CSER经验数据的方法的选择取决于组织运作的背景和研究的目的。由于影响企业从事社会责任活动和信息披露决策的因素很多，因此提出了多理论框架的使用。Â版权所有Â©www.iiste.org

引用次数: 61

Accounting In Malaysia In The Post-New Economic Policy (NEP) Era 后新经济政策时代的马来西亚会计

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.11

Azham Md. Ali

Following the economic recession in 1985-86 but prior to the Asian Financial Crisis in the thirdquarter 1997, accounting in Malaysia appeared to have been energised with major amendmentsof the Companies Act 1965, activation of the statutory accounting body Malaysian Institute ofAccountants (MIA) and talks over the setting up the Malaysian Accounting Standards Board(MASB). This study attempts to find out the reality of these changes and the reasons behindthis reality. By applying the political economic approach to accounting (Cooper & Sherer,1984) and with data obtained from primary and secondary source documentation and in-depthinterviews, it is found that superficial accounting changes had taken place: Companies Actamendment on additional auditor reporting duty was lacking in enforcement, the revived MIAacted inadequately as accounting regulator; and, the MASB was established with no enforcementcapability. These changes were consistent with and stemmed from Malaysia's social, economicand political attributes which were supported by the elite class. Â Copyright Â© www.iiste.org

在1985-86年的经济衰退之后，但在1997年第三季度的亚洲金融危机之前，马来西亚的会计似乎已经充满活力，1965年公司法的重大修订，法定会计机构马来西亚会计师协会(MIA)的激活以及关于建立马来西亚会计准则委员会(MASB)的谈判。本研究试图找出这些变化的现实及其背后的原因。通过将政治经济学方法应用于会计(Cooper & Sherer,1984)，并通过从第一手和第二手源文件和深入访谈中获得的数据，发现发生了表面的会计变化:公司法修正案关于额外审计报告责任缺乏执行，重新启动的mias作为会计监管机构的作用不充分;而且，MASB的成立没有执法能力。这些变化符合并源于马来西亚的社会、经济和政治属性，这些属性得到了精英阶层的支持。Â版权所有Â©www.iiste.org

引用次数: 3

Extended performance reporting : evaluating corporate social responsibility and intellectual capital management 扩展绩效报告:评估企业社会责任和智力资本管理

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.4

J. Guthrie, Suresh Cuganesan, Leanne G. Ward

Recent corporate scandals have resulted in heightened attention towards the shortcomings oftraditional financial reporting frameworks. Concurrently, the rise of the corporate social responsibilityimperative has led to criticisms that financial reports present an incomplete accountof a firmâ€™s activities. In addition, growing acknowledgement of the importance of a firmâ€™s intangiblesand intellectual capital has been associated with increased commentary about the needfor extra disclosures if a more complete picture of the firmâ€™s value is to be provided to externalstakeholders. This paper responds to these concerns by developing an extended performancereporting framework to the Australian Food and Beverage Industry, which is characterised byboth corporate social responsibility and intellectual capital issues. In relation to the latter, thisframework presents a novel attempt to develop an industry-customised framework as called forby both industry bodies and researchers in the area.Â Copyright Â© www.iiste.org

最近的公司丑闻使人们更加关注传统财务报告框架的缺陷。与此同时，企业社会责任势在必行的兴起导致了一些批评，即财务报告对企业活动的描述不完整。此外，越来越多的人认识到公司无形资产和智力资本的重要性，这与越来越多的人评论有关，如果要向外部利益相关者提供公司价值的更完整图景，就需要进行额外披露。本文通过为澳大利亚食品和饮料行业开发一个扩展的绩效报告框架来回应这些担忧，该框架的特点是企业社会责任和智力资本问题。与后者相关，该框架提出了一种新的尝试，以开发行业定制框架，这是该领域的行业机构和研究人员所要求的。Â版权所有Â©www.iiste.org

引用次数: 35

Corporate Environmental Reporting on the Web â€“ An Exploratory Study of Chinese Listed Companies 基于网络的企业环境报告<e:1>——对我国上市公司的探索性研究

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.10

Tianxi Zhang, Simon S. Gao, Jane J. Zhang

While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict corporate behaviorrelating to corporate environmental reporting on Websites. This preliminary study attemptsto fill a gap by investigating Internet environmental reporting (IER) in China and examiningthe current IER practice of Chinese top listed companies. This study finds that IER isincreasingly used in China to disclose corporate social and environmental activity and policy.Companies are increasingly using the phrases of â€˜sustainabilityâ€™ and â€˜corporate social responsibilityâ€™in their IER. Website-specific reporting concerning social and environmental issues,performance and activities has growingly been adopted by Chinese top listed companies as themain approach to IER. Both the quantity of disclosure and the areas of coverage have steadilyincreased. While IER in China is developing, there remains a considerable discrepancy in termsof reporting practices and the levels of social and environmental information disclosed. Thereare no generally accepted standards and guidelines for IER in China, and the data/informationdisclosed are largely incomparable. External auditing of IER remains a problem.Â Copyright Â© www.iiste.org

虽然文献对互联网财务报告给予了相当大的关注，但主要来自发达经济体的有限研究已经出现，以解释和预测与网站上的企业环境报告相关的企业行为。本初步研究试图通过调查中国的互联网环境报告(IER)和考察中国顶级上市公司目前的环境报告实践来填补这一空白。本研究发现，在中国，越来越多地使用企业信息披露来披露企业的社会和环境活动及政策。公司越来越多地在他们的企业环境评估中使用“可持续性”和“企业社会责任”的短语。关于社会和环境问题、绩效和活动的网站报告已越来越多地被中国顶级上市公司采用，作为企业环境绩效评估的主要方法。披露的数量和覆盖的领域都在稳步增加。虽然中国的环境评估正在发展，但在报告实践和披露的社会和环境信息水平方面仍存在相当大的差异。中国没有普遍接受的IER标准和指南，所披露的数据/信息在很大程度上是不可比较的。外部审计仍然是一个问题。Â版权所有Â©www.iiste.org

{"title":"Corporate Environmental Reporting on the Web â€“ An Exploratory Study of Chinese Listed Companies","authors":"Tianxi Zhang, Simon S. Gao, Jane J. Zhang","doi":"10.22164/ISEA.V1I1.10","DOIUrl":"https://doi.org/10.22164/ISEA.V1I1.10","url":null,"abstract":"While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict corporate behaviorrelating to corporate environmental reporting on Websites. This preliminary study attemptsto fill a gap by investigating Internet environmental reporting (IER) in China and examiningthe current IER practice of Chinese top listed companies. This study finds that IER isincreasingly used in China to disclose corporate social and environmental activity and policy.Companies are increasingly using the phrases of â€˜sustainabilityâ€™ and â€˜corporate social responsibilityâ€™in their IER. Website-specific reporting concerning social and environmental issues,performance and activities has growingly been adopted by Chinese top listed companies as themain approach to IER. Both the quantity of disclosure and the areas of coverage have steadilyincreased. While IER in China is developing, there remains a considerable discrepancy in termsof reporting practices and the levels of social and environmental information disclosed. Thereare no generally accepted standards and guidelines for IER in China, and the data/informationdisclosed are largely incomparable. External auditing of IER remains a problem.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"91-108"},"PeriodicalIF":0.0,"publicationDate":"2007-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18

The Equator Principles, Project Finance and the Challenge of Social and Environmental Responsibility 赤道原则、项目融资以及社会和环境责任的挑战

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.7

J. Andrew

The Equator Principles, launched in 2003 and revamped in 2006, are a set of voluntary principlesdesigned to help private lenders make socially and environmentally responsible projectfinancing decisions. This paper explores the impact of these principles on the disclosures oftwo signatory banks, focusing on type of information disclosures that have resulted and thesubstance of these disclosures. The work considers whether it is possible to ascertain from publiclyavailable information how the practices of the banks may have changed in order to focuson their stated social and environmental responsibilities. It is concluded that although the EquatorPrinciples have marked the beginning of the banking sectors acknowledgement of their rolein social and environmental responsibility, at this stage insufficient information is being disclosedto determine the impact these principles are having on actual banking practices.Â Copyright Â© www.iiste.org

赤道原则于2003年启动，并于2006年修订，是一套自愿原则，旨在帮助私人贷款机构做出对社会和环境负责的项目融资决策。本文探讨了这些原则对两家签署银行披露的影响，重点关注已导致的信息披露类型和这些披露的实质。这项工作考虑了是否有可能从公开的信息中确定银行的做法是如何改变的，以便将重点放在它们所声明的社会和环境责任上。结论是，尽管赤道原则标志着银行业开始承认其在社会和环境责任中的作用，但在这个阶段，尚未披露足够的信息来确定这些原则对实际银行业务的影响。Â版权所有Â©www.iiste.org

引用次数: 8

Legitimacy in Green: Pollution vs. Profit in Canadian Oil Refineries 绿色的合法性:加拿大炼油厂的污染与利润

Issues in Social and Environmental Accounting

Pub Date : 2007-06-30 DOI: 10.22164/ISEA.V1I1.8

V. Magness

This paper examines the correlation of financial and environmental performance in the petroleumrefinery sector. Emissions fell while profits rose over a ten-year period. Ongoing effortsto legitimize companies in light of changing societal expectations have created an external environmentthat encourages the development of new technologies that promote cost efficienciesand good environmental performance simultaneously. Russo and Fouts (1997) argued thatindustries subject to rapid technological advance are well suited to respond to these changes inthe external environment. The findings of this paper suggest that the petroleum refinery sectorof the oil and gas industry may be meeting the challenge of the environmental movement.Â Copyright Â© www.iiste.org

本文考察了石油炼制部门财务绩效与环境绩效的相关性。十年间，排放量下降，利润上升。根据不断变化的社会期望，不断努力使公司合法化，创造了一个外部环境，鼓励开发同时提高成本效益和良好环境绩效的新技术。Russo和Fouts(1997)认为，受快速技术进步影响的行业非常适合应对外部环境的这些变化。本文的研究结果表明，石油和天然气行业的炼油部门可能正在迎接环保运动的挑战。Â版权所有Â©www.iiste.org

引用次数: 5

Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting 从长远的角度看待我们现在所知道的社会和环境责任和报告

Issues in Social and Environmental Accounting

Pub Date : 2005-12-01 DOI: 10.22164/ISEA.V1I2.13

R. Gray

Sustainability and social responsibility appear to be occupying a place of increasing importancein the discourse surrounding business and organisation. As this discourse gains acceptance organisationsseek for ways to measure and manage their interactions in the field. Simultaneously,societal concerns for the way in which organisations represent themselves with respect tosocial responsibility and sustainability stimulate a need for wider accountability. This essayjoins a steadily growing trickle of papers which attempt to articulate and make sense of socialaccounting, accountability and reporting and, in so doing, offer suggestions for future directionsin research, teaching and/or practice. The primary purpose of this paper is to offer a viewof developments in social accounting in the last decade or so and to emphasise something I fearwe are in danger of losing â€“ namely that sense of the importance of social accounting and theconsiderable critical potential of the social accounting project. The paper provides a brief introductionto the growth in the social accounting literature; a typology of research approaches tothe area; and a polemic on the crucial potential importance of social accounting. With thisbackground, the essay then takes a broad review of the social accounting literature and seeks tooffer some contentious perceptions on that research in the hope of stimulating debate.Â Copyright Â© www.iiste.org

在围绕商业和组织的讨论中，可持续性和社会责任似乎占据了越来越重要的位置。随着这一话语获得认可，组织寻求方法来衡量和管理他们在该领域的互动。同时，社会对组织在社会责任和可持续性方面表现自己的方式的关注刺激了更广泛的问责制的需要。这篇文章加入了一个稳步增长的涓涓细流，试图阐明和理解社会会计，问责制和报告，并在此过程中，为未来的研究，教学和/或实践方向提供建议。本文的主要目的是提供过去十年左右社会会计发展的观点，并强调我担心我们有可能失去的东西-即社会会计的重要性和社会会计项目的相当大的关键潜力。本文简要介绍了社会会计文献的发展情况;一个类型学的研究方法到该地区;以及关于社会核算的潜在重要性的争论。在此背景下，本文对社会会计文献进行了广泛的回顾，并试图就该研究提供一些有争议的看法，以期激发辩论。Â版权所有Â©www.iiste.org

{"title":"Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting","authors":"R. Gray","doi":"10.22164/ISEA.V1I2.13","DOIUrl":"https://doi.org/10.22164/ISEA.V1I2.13","url":null,"abstract":"Sustainability and social responsibility appear to be occupying a place of increasing importancein the discourse surrounding business and organisation. As this discourse gains acceptance organisationsseek for ways to measure and manage their interactions in the field. Simultaneously,societal concerns for the way in which organisations represent themselves with respect tosocial responsibility and sustainability stimulate a need for wider accountability. This essayjoins a steadily growing trickle of papers which attempt to articulate and make sense of socialaccounting, accountability and reporting and, in so doing, offer suggestions for future directionsin research, teaching and/or practice. The primary purpose of this paper is to offer a viewof developments in social accounting in the last decade or so and to emphasise something I fearwe are in danger of losing â€“ namely that sense of the importance of social accounting and theconsiderable critical potential of the social accounting project. The paper provides a brief introductionto the growth in the social accounting literature; a typology of research approaches tothe area; and a polemic on the crucial potential importance of social accounting. With thisbackground, the essay then takes a broad review of the social accounting literature and seeks tooffer some contentious perceptions on that research in the hope of stimulating debate.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"1 1","pages":"169-198"},"PeriodicalIF":0.0,"publicationDate":"2005-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68167544","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 131

首页上一页

类型

全部化学•材料生命科学医学物理工程技术环境•农林材料科学地球科学法学管理学化学环境科学与生态学计算机科学教育学经济学农林科学人文科学生物学数学物理与天体物理心理学综合性期刊其他工业工程理学历史学农学文学信息工程

数据库

全部 ACS Publications Elsevier ieeexplore Springer The Royal Society of Chemistry Wiley

期刊

Issues in Social and Environmental Accounting

全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.

﹀