سه شنبه 25 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Green accounting: Reflections from a CSR and environmental disclosure perspective |
| عنوان فارسی مقاله | حسابداری سبز: بازتاب هایی از دیدگاه CSR و افشای محیط زیست |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2013 |
| عنوان مجله |
Critical Perspectives on Accounting |
| تعداد صفحات مقاله انگلیسی | 5 |
| رفرنس | دارد |
| تعداد رفرنس | 34 |
| چکیده مقاله | |
| چکیده |
In this commentary, we reflect on Thornton’s (2013) extension to his original CA Magazine article on environmental accounting (Thornton, 1993) as well as the original contribution. Given our background in social and environmental disclosure research, we question Thornton’s narrow focus on environmental accounting as it relates to the debits and credits of financial reporting, and we attempt to illustrate the problems that voluntary environmental disclosure creates with respect to reduced incentives for companies to improve environmental performance. We conclude by identifying our concerns with the future of environmental accounting given the recent ‘rediscovery’ of the topic by mainstream accounting researchers. |
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| دانلود | |
