Role Of Environmental Accounting Research Articles

The Role of Environmental Accounting on Waste Management

The Role of Environmental Accounting on Waste Management

Role of Environmental Accounting in Promoting Sustainable Business Practices A Case Study of Turkana County, Kenya

Role of Environmental Accounting in Promoting Sustainable Business Practices A Case Study of Turkana County, Kenya

Navigating sustainability: The role of environmental accounting in enhancing business performance

This study investigates the adoption and impact of environmental accounting practices on business sustainability in Lebanon, a context rich with environmental challenges and a concentration of international organizations. Environmental accounting, recognized as a crucial tool for sustainable development, involves the systematic tracking, quantification, and reporting of environmental costs and activities, providing businesses with essential insights into their ecological impacts. Through quantitative analysis, employing Structural Equation Modeling (SEM) on a sample size of 300, this research aims to explore the relationships between environmental accounting, stakeholder engagement, environmental risk assessment, and their combined impact on business sustainability. Preliminary results suggest that robust environmental accounting and proactive stakeholder engagement significantly enhance organizational sustainability outcomes, while environmental risk assessments play a pivotal mediating role. The study identifies both the barriers to and the potential of environmental accounting in driving sustainable business practices, highlighting the need for stronger regulatory frameworks and greater awareness of environmental standards within the corporate sector. These findings offer critical insights for policymakers, business leaders, and academics interested in integrating environmental stewardship into business operations.

The role of environmental accounting in enhancing corporate social responsibility of industrial companies listed on the Amman Stock Exchange

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

A bibliometric review of corporate environmental disclosure literature

PurposeThe study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals, affiliations and countries. This review also constructs agendas for future CED research.Design/methodology/approachUsing a bibliometric review approach, the authors reviewed 560 articles on CED from 215 journals published between 1982 and 2020.FindingsThe authors' insights are three-fold. First, the authors identified three core streams of CED research: “legitimization of environmental hazards via environmental disclosures,” “the role of environmental accounting in achieving corporate environmental sustainability” and “integrating environmental social and governance (ESG) reporting into the global reporting initiatives (GRI) guidelines”. Second, the authors also deployed a thematic map that classifies CED research into four themes: niche themes (e.g. institutional theory and environmental management system), motor themes (e.g. stakeholder engagement), emerging/declining themes (e.g. legitimacy theory) and basic/transversal themes (e.g. voluntary CED, environmental reporting and corporate social responsibility). Third, the authors highlighted important CED authors, keywords, journals, articles, affiliations and countries.Research limitations/implicationsThis study assists researchers, journal editors and consultants in the corporate sector to comprehensively understand various dimensions of CED research and practices and suggests potential emerging research areas. Although this paper appears to have been thoroughly conducted, using authors' keywords to identify themes was a key limitation. Thus, the authors call upon using a more comprehensive data mining technique that uses keywords in abstracts, titles and the whole body of papers and then identifies inclusive trends in CED literature.Originality/valueThe authors contribute to the extant accounting literature by investigating the organizational-level CED, both mandatory and voluntary, using a systematic and bibliometric literature review model to summarize the key research streams, themes, authors, journals, affiliations and countries. By doing so, the authors construct a future research agenda for CED literature.

The essential role of environmental accounting in Colombia in the face of the public accountant profession

The objective of this article is to analyze the essential role of environmental accounting in Colombia, in relation to the public accounting profession, due to the environmental crisis caused by the dynamics of globalization. In this way, it is based on some definitions of environmental accounting as a discipline that is in charge of recording the impacts generated on the environment. The methodology developed a qualitative approach, where a descriptive analysis is carried out, to present the practice of the accounting profession with a differentiating value, when facing the conservation of the environment through environmental accounting. As a result, it was evidenced the boom of environmental accounting in the professionals of Public Accounting, which is a social discipline that seeks to fulfill the mission of being a guarantor of the socio-environmental heritage, shaping opportunities for green jobs with the purpose of contributing to the accounting exercise to a social, economic and environmental balance.
 Keywords: Environmental Accounting, accounting exercise, legislation, sustainability.

In the Pursuit of Environmental Sustainability: The Role of Environmental Accounting

This study aims to evaluate the mediating role of sustainability in the relationship between environmental-accounting (EA) disclosures and audit quality (AQ) and firm performance (FP) by using GDP and firm size as the controlled variables. Data were collected from the annual and sustainability reports of 80 manufacturing firms that were listed on the PSX during the last 10 years (2011–2020). STATA 13 software and a multiple-regression model were used. The findings that were deduced from the empirical results indicate that EA with sustainability has a significant negative effect on both proxies of the FP (ROA and ROE). By contrast, AQ with sustainability has an insignificant negative impact on firm performance. This research contributes to the scarce literature and compares the level of EA with sustainability reporting and its impact on the FP with the controlled variables GDP and firm size. This study also contributes to the execution of the reporting and the assurance of sustainability, and it helps regulatory bodies with the integral development of reporting and the assurance of EA.

The Role of Environmental Accounting in Social Responsibility with the Classical and Contemporary Maqashid Sharia Approach

The role of environmental accounting is reflected in all activities related to its social responsibility to the environment. Universities are mirrors and printers of the younger generation that produce dignified and well-behaved people in managing their environment. The classical Islamic perspective states that environmental social responsibility is by the concept of fiqh al-biah. While the contemporary Islamic perspective refers to the concept of Jasser Auda, namely Hifdz al-huquq al Insan. This research uses qualitative research with phenomenology approach. The object of this research is the role of environmental accounting in social responsibility with a classical and contemporary maqashid sharia approach. The objectives of this study are 1) To obtain empirical evidence of the role of environmental accounting in social responsibility with a classical maqashid sharia approach. 2) To obtain empirical evidence of the role of environmental accounting in social responsibility with a contemporary maqashid sharia approach. The results of this study indicate that 1) Environmental accounting plays an active role in social responsibility with a classical Islamic perspective, namely maqashid sharia: fiqh al-biah. 2) Contemporary views indicate a stronger role in the implementation of environmental management, especially in the hifdz al-huquq al-Insan approach (human rights protection).

A Study on The Role of Environmental Accounting and Environmental Auditing in Achieving Sustainable Development

A Study on The Role of Environmental Accounting and Environmental Auditing in Achieving Sustainable Development

Mathematical modeling of Kazakhstan’s CO2 emissions and the role of environmental accounting

The global challenge of the 21st century is climate change. In many ways, these changes are exacerbated by the life of people. The factor that has the greatest negative impact on the environment is greenhouse gas emissions, which continue to grow. Kazakhstan is located at a considerable distance from the World Ocean, with an arid and sharply continental climate in most of the territory. According to data for 1976-2017, Kazakhstan has a faster growth rate of average annual air temperature than the global average. This further enhances the relevance of SDG(Sustainable Development Goals) 13 to the country. In this paper, we analyze the CO2 emissions of Kazakhstan for 2010-2018, and construct a function using linear regression equation. And also, we forecast carbon dioxide emissions for the next two years. In view of this, we will consider the importance of environmental accounting and its role in modern Kazakhstan.

Engaging Non Governmental Organizations and Actors in Sustainable Development: The Role of Environmental Accounting

Amongst several initiatives aimed at contributing to current and present literature on the topic of sustainable development, this presentation aims to highlight why anticipated and expected success was not generated as expected in previous protocols, conferences and climate conventions such as the Kyoto Protocol. Major and fundamental challenges to environmental sustainability – expanding beyond the scope of traditional concerns which are affiliated to free trade. Further, it aims to illustrate how the concepts and definitions attributed to the term “sustainable development” has expanded over the years to embrace more concepts and actors which were not catered for in original concepts and definitions – as well as their relevance to the evolving need to embrace non-governmental actors and organizations in achieving sustainable development.

Contabilidade Ambiental: um estudo sobre o impacto dos eventos econômico-ambientais nas organizações

The environmental issue is present in organizations and has become a concern of the government and corporate boards. Thus, identifying what are the expenses generated by organizations in the process of adaptation to environmental legislation and implementation of environmental management activities was the research problem of this study. The objective was to provide the reader an insight into the costs incurred by transactions in entities involving environmental elements, as well as portraying the role of environmental accounting. The work was relied on case study carried out in a Sao Paulo industry in the municipality of Maua, with the authorization of the company studied, and used information provided by accounting and environmental departments. It was concluded that the costs of environmental arouse the attention of managers, although they were small in relative terms compared to other expenses, and accounting figured as a source of information to administrators so that the environmental impact on the results could be viewed .

Assessing the Impact of a Major Sporting Event: The Role of Environmental Accounting

Government support for major sporting events is usually predicated on their assumed economic benefits. Yet there has been little parallel consideration of their potential environmental costs, at a time when the same governments are citing the importance of sustainable development. Environmental performance of major sporting events has hitherto been judged, if at all, on qualitative, activity and procedural criteria, rather than by attempting to estimate the overall impact of an event on measurable externalities. This paper examines the UK round of the 2004 World Rally Championship, using environmental accounting techniques to estimate its economic and environmental impacts on its host region.

The role of environmental accounting in organizational change ‐An exploration of Spanish companies

Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.

Ecological Modernization And The Limits Of Environmental Accounting?

In the marketplace of ideas the discourse of ecological modernization— with its emphasis on win‐win solutions, the need for universal regulation and appeals to science—has been popular of late. Environmental accounting (EA) literatures have not been immune to the attractions of ecological modernization ideas. The strategic positioning of EA research within the discourse of ecological modernization has undoubtedly provided EA with much needed visibility and legitimacy within the academic community, and has likely encouraged corporations to ‘support’ (both in financial and ideological terms) the work of EA. Yet this discourse may ultimately be limiting. In this critical commentary we propose that the ‘ideological effect’ of ecological modernization is such that the intersection of ecological and social realms is ignored and issues of social justice are effectively erased, despite this discourse’s ‘radical’ or ‘critical’ aspirations. In other words, ecological modernization is a discourse of the status quo. Overall, EA’s harmonization with this discourse has the (un)intended effect of convincing us that the system is working, that ‘progress is being made.’ This distracts us from asking difficult questions regarding the role of environmental accounting in perpetuating unequal and exploitative social relations.

The Greening of Enterprise: An Exploration of the (NON) Role of Environmental Accounting and Environmental Accountants in Organizational Change

This paper is predominantly an empirical investigation which reports upon a part of a continuing project into the "greening of accounting", (Gray, 1990; 1992; Gray et al., Bebbington et al., 1994) In particular, the paper reports upon the field work undertaken to attempt to assess what, if anything, accountants were doing—and could do—to help organizations respond to the environmental agenda. The paper is motivated by Power's (1992) argument that change in accounting can have a significant influence on conceptions of the organization but that the direction of such influence cannot be predicted. The investigation is grounded in Laughlin's (1991) model of organizational change and Llewellyn's (1993) explanations of organizational boundary management. The bulk of the paper attempts to explicate these models in the context of change in the natural environment agenda. The empirical investigation then attempts to link observations about current organizational behaviour with these models. However, it becomes apparent that conventional accounting practice is having little, if any, (positive) influence on this process. We do find evidence of a increase in "environmental account" which, it seems, are playing an important role in both aiding the development of the organizations' environmental agenda and helping negotiate the meaning of "the natural environment" for organizations. Whilst we are more positive about the potential for such accounts—and a potential role for accountants—we do conclude by recognizing that questioning the benign nature of "environmental accounting" is a far from trivial activity, (see, for example, Cooper, 1992).