حسابداری مديريت محيط زيست و تاثير آن در مدیریت کربن
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حسابداری مديريت محيط زيست و تاثير آن در مدیریت کربن

عنوان فارسی مقاله: حسابداری مديريت محيط زيست و تاثير آن در مدیریت کربن و کيفيت افشا
عنوان انگلیسی مقاله: Environmental management accounting and its effects on carbon management and disclosure quality
مجله/کنفرانس: مجله تولید پاک – Journal of Cleaner Production
رشته های تحصیلی مرتبط: حسابداری، مدیریت
گرایش های تحصیلی مرتبط: حسابداری مالی، حسابداری خدمات عمومی، حسابداری مدیریت
کلمات کلیدی فارسی: حسابداری مدیریت محیط زیست، حسابداری زیست محیطی، افشای کربن، مدیریت کربن، مدیریت پایدار
کلمات کلیدی انگلیسی: Environmental management accounting, Environmental accounting, Carbon disclosure, Carbon management, Sustainability management
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.jclepro.2017.11.092
دانشگاه: School of Commerce University of South Australia – Australia
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 5.338 در سال 2017
شاخص H_index: 132 در سال 2019
شاخص SJR: 1.467 در سال 2017
شناسه ISSN: 0959-6526
شاخص Quartile (چارک): Q1 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 12
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E6501
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Review of EMA development and application


3- Hypothesis development


4- Research method


5- Results analysis


6- Discussion and conclusion


Appendix A. Survey questionnaire about the application of EMA tools (An excerpt from Corporate Sustainability Barometer survey)


Appendix B. The effect of EMA tools on carbon management and disclosure quality


Appendix C. Effects of different groups of EMA tools on carbon management and disclosure quality


References

نمونه متن انگلیسی مقاله

Abstract


Along with the development of environmental management accounting (EMA) in the past decade, a variety of management accounting and control tools have been designed and implemented to improve the measurement and management of corporate environmental performance and information. While the importance of EMA to corporate sustainability has been increasingly acknowledged, extant literature has drawn little attention on assessing and understanding EMA application and its effectiveness on the quality of carbon emission management and disclosure. Using data gathered of 114 large firms in the US, Germany, Australia and Japan, we find that many firms have applied some EMA tools, yet only a few have applied the full range of EMA tools. The empirical analysis reveals that EMA application has a significantly positive impact on both corporate carbon management and disclosure quality. Further analysis specifies that audit and benchmarking tools as well as control tools have significant effects on carbon management and disclosure, while for measurement tools no significant effects could be observed. Based on the results, implications are developed for management education and practitioners, which can help managers to make better informed choices for the application of EMA tools.


Introduction


The annual Earth Overshoot Day marks the day on which human induced pollution exceeds the carrying capacity the earth provides for a given year. Constantly, this day is reached far before the end of the year and the overshoot increases each year (Posthuma et al., 2014; Worland, 2015). Carbon and other greenhouse gas emissions are one of the main drivers of this overshoot and large corporations are the main emitters of greenhouse gases, both historically, but also at present (CDP, 2013; Heede et al., 2014). To measure environmental impacts including carbon emissions, environmental management accounting (EMA) has received growing attention for the past decades (e.g., Christ and Burritt, 2013; Ferreira et al., 2010; Gibson and Martin, 2004; Passetti et al., 2014; Schaltegger and Burritt, 2000) and a variety of EMA tools such as material flow cost accounting (Christ and Burritt, 2015; Strobel and Redmann, 2002), eco-control (Henri and Journeault, 2010) and the sustainability balanced scorecard (Hansen and Schaltegger, 2016), have been designed and increasingly implemented to reduce the environmental impacts of companies. While the focus of previous environmental and social accounting and reporting research is predominantly on environmental disclosure (Parker, 2005; Schaltegger et al., 2013), EMA has been increasingly used and investigated as a company-internal approach to support the quality of environmental management in corporate practice (Adams, 2002; Burritt et al., 2002). It has been acknowledged that EMA can play a significant role in spurring operational as well as organisational change towards reducing corporate environmental impacts (Bennett et al., 2003; Ferreira et al., 2010; Masanet-Llodra, 2006).

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