Show simple item record

dc.contributor.authorKolk A
dc.contributor.authorPerego P
dc.contributor.editorCooper Cary L
dc.date.accessioned2019-01-07T08:47:32Z
dc.date.available2019-01-07T08:47:32Z
dc.date.issued2014
dc.identifier.isbn978-1-119-97251-8
dc.identifier.urihttp://dx.doi.org/10.1002/9781118785317.weom010061
dc.identifier.urihttps://onlinelibrary.wiley.com/doi/book/10.1002/9781118785317
dc.identifier.urihttp://hdl.handle.net/10863/7827
dc.description.abstractThe article provides an historical overview of the accounting practices related to the social and environmental aspects of business. Recent trajectories of corporate reporting in multinationals are highlighted, with an emphasis on different sector dynamics and regulatory contexts. The current wave of reporting seems not to have ended, with environmental, social and ethical aspects of business being considered in various forms, through inclusion in annual reports, in stand-alone environmental, social, or sustainability reports, and sometimes in underlying management accounting systems. Academic research on firms' motivations for reporting is then summarized by addressing a range of theoretical frameworks and debates. Environmental and social accounting continues to be a lively and challenging area because of its societal, managerial, and policy relevance.en_US
dc.languageEnglish
dc.language.isoenen_US
dc.publisherWiley Blackwellen_US
dc.rights
dc.titleSocial and environmental accountingen_US
dc.typeBook chapteren_US
dc.date.updated2018-11-15T10:18:19Z
dc.publication.titleWiley encyclopedia of management. 1. Accounting
dc.language.isiEN-GB
dc.description.fulltextreserveden_US


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record