Advances in Environmental Accounting & Management

• Utgivningsdatum: 2017-03-28
• Mått: 152 x 229 x 15 mm
• Vikt: 382 g
• Format: Inbunden
• Språk: Engelska
• Serie: Advances in Environmental Accounting & Management
• Antal sidor: 208
• Förlag: Emerald Publishing Limited
• ISBN: 9781786353764

• Entreprenörskap
• Redovisning

Ataur Belal, Aston University, Birmingham, UK Stuart Cooper, University of Bristol, Bristol, UK Fátime de Souza Freire, University of Brasília, Brazil

Contributed by researchers from Brazil and elsewhere, the five essays in this volume are drawn from the 2015 CSEAR (Centre for Social and Environmental Accounting Research) conference in Bahia, Brazil, and detail research in Brazilian social and environmental accounting. After a review of 325 articles that discusses the hegemony of business case thinking and the dominance of the economic imperative in Brazilian social and environmental accounting research, they examine the degree of adherence to the Global Reporting Initiative by organizations from around the world, as well as the quality of corporate social responsibility reports using institutional and legitimacy theoretical frameworks; comparison of the financial stock performance of Brazilian companies that participate in the Carbon Efficient Index with those that participate in market-wide indices of the São Paulo Stock Exchange; the stock returns of the sustainability index member companies and the returns of companies not in these indices; and the impact of environmental disasters on the volume of disclosure and investments of Brazilian companies from 1997 to 2012.

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