持続可能性会計:教育、規制、報告とステークホルダー<br>Sustainability Accounting : Education, Regulation, Reporting and Stakeholders (Advances in Environmental Accounting & Management)

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持続可能性会計:教育、規制、報告とステークホルダー
Sustainability Accounting : Education, Regulation, Reporting and Stakeholders (Advances in Environmental Accounting & Management)

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  • 製本 Hardcover:ハードカバー版/ページ数 193 p.
  • 言語 ENG
  • 商品コード 9781787548893
  • DDC分類 657

Full Description

Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility. 

The first chapter in this volume (Dr Yousuf Kamal) is set in the context of the Bangladeshi garment industry, while the second chapter (Delphine Gibassier) explores the practice of water accounting. The remainder of this volume presents three chapters from the 3rd French Conference on Social and Environmental Accounting Research, guest edited by Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho. These chapters consider sustainability in Canadian CPA teaching programmes (Emilio Boulianne and S. Leanne Keddie); mandatory environmental reporting in France (Juliette Senn); and CSR reporting practices in Brazil and South Korea (Hyemi Shin and Adrián Zicari).

Contents

Editors' Introduction; Ataur Belal and Stuart Cooper
 Stakeholders' Perceptions of Social Audit in Bangladesh; Yousuf Kamal 
Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations; Delphine Gibassier 
Special Section: CSEAR, France 2015  
Guest Editors' Introduction to the Special Section; Sophie Giordano-Spring, Jonathan Maurice and Charles H. Cho
Where is Sustainability within the Canadian CPA Education Program?; Emilio Boulianne and S. Leanne Keddie
"Comply or Explain" If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work?; Juliette Senn  
Don't Judge a Book By Its Cover! Comparative Study of the Adaptation and Evolution of CSR Reporting by Telecommunication Companies in Brazil and South Korea; Hyemi Shin and Adrián Zicari

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