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IS THERE A SPACE FOR ENVIRONMENT IN FINANCIAL REPORTING

Maruszewska, Ewa W.

First published: 2013-06-20https://doi.org/10.5593/sgem2013/be5.v2/s21.025View metrics

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Publication details

Title
IS THERE A SPACE FOR ENVIRONMENT IN FINANCIAL REPORTING
Authors
Maruszewska, Ewa W.
Proceedings
SGEM International Multidisciplinary Scientific GeoConference EXPO Proceedings; 13th SGEM GeoConference on ECOLOGY, ECONOMICS, EDUCATION AND LEGISLATION
Publisher
Stef92 Technology
Year
2013
Pages
187 - 192 pp
ISSN
1314-2704
ISBN
Not available yet
Language
en
Publication type
Conference Paper
References24

  1. Respect Index / Odpwiedzialność spoleczna Gieldy [online]. [cit. 2013-3 -27]. Available to: www.odpowiedzialni.gpw.pl

  2. Al-Tuwaijri S.A., Christensen T.E., Hughes K.E. The Relations Among Environmental Performance and Economic Performance: A Simultaneous Equations Approach, Accounting, Organizations and Society, Pergamon-Elsevier Publications Ltd., Vol. 29, Issue 5/6, pp 447-465, 2004.

  3. Clarkson P.M., Li Y., Richardson G.D., Vasvari F.P. Revisiting the relation between environmental performance and environmental disclosure: An Empirical Analysis, Accounting, Organizations and Society, Pergamon-Elsevier Publications Ltd., Vol. 33, Issue 5/6, pp 447-465 , 2004

  4. Veerrecchia R.E. Discretionary Disclosure, Journal of Accounting and Economics, Elsevier, Vol. 5, Issue 3, pp 179-194, 1983.

  5. Dawkind C.E., Fraas J.W., Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Disclosure and the Role of visibility, Journal of Business Ethics, Springer, Vol. 99, Issue 3, pp 383-397, 2011.

  6. Salomone R., Galluccio G. Environmental Issues and Financial Trends. A Survey in the Chemistry and Oil & Gas Industries, Fondazione Eni Enrico Mattei, pp 1-71, 2001.

  7. Tilling M.V., Refinements to Legitimacy Theory in Social and Environmental Accounting, Flinders University Commerce Research Paper Series, No 05-6 , Flinders University, South Australia, 2004.

  8. Chen, J.C., Roberts, R.W., Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environment Accounting Research, Journal of Business Ethics, Springer , pp 651 -665, 2010.

  9. Strojek-Filus M., The Importance of Other Comprehensive Income for Managers in a Production Entity, Management Systems in Production Engineering, Vol. 1, Issue 9, 2013, pp 13-18.

  10. International Accounting Standard Board: IASB IFRIC Interpretation he withdraws Emission Rights. July 2005 www.iasplus.com

  11. IFRS – Home [online]. [cit. 2013-3-29]. Available to: www.iasb.org

  12. FASB Home [online]. [cit. 2013-4-2]. Available to: www.fasb.org

  13. Respect Index / Odpwiedzialność spoleczna Gieldy [online]. [cit. 2013-3 -27]. Available to: www.odpowiedzialni.gpw.pl

  14. Al-Tuwaijri S.A., Christensen T.E., Hughes K.E. The Relations Among Environmental Performance and Economic Performance: A Simultaneous Equations Approach, Accounting, Organizations and Society, Pergamon-Elsevier Publications Ltd., Vol. 29, Issue 5/6, pp 447-465, 2004.

  15. Clarkson P.M., Li Y., Richardson G.D., Vasvari F.P. Revisiting the relation between environmental performance and environmental disclosure: An Empirical Analysis, Accounting, Organizations and Society, Pergamon-Elsevier Publications Ltd., Vol. 33, Issue 5/6, pp 447-465 , 2004

  16. Veerrecchia R.E. Discretionary Disclosure, Journal of Accounting and Economics, Elsevier, Vol. 5, Issue 3, pp 179-194, 1983.

  17. Dawkind C.E., Fraas J.W., Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Disclosure and the Role of visibility, Journal of Business Ethics, Springer, Vol. 99, Issue 3, pp 383-397, 2011.

  18. Salomone R., Galluccio G. Environmental Issues and Financial Trends. A Survey in the Chemistry and Oil & Gas Industries, Fondazione Eni Enrico Mattei, pp 1-71, 2001.

  19. Tilling M.V., Refinements to Legitimacy Theory in Social and Environmental Accounting, Flinders University Commerce Research Paper Series, No 05-6 , Flinders University, South Australia, 2004.

  20. Chen, J.C., Roberts, R.W., Toward a More Coherent Understanding of the Organization-Society Relationship: A Theoretical Consideration for Social and Environment Accounting Research, Journal of Business Ethics, Springer , pp 651 -665, 2010.

  21. Strojek-Filus M., The Importance of Other Comprehensive Income for Managers in a Production Entity, Management Systems in Production Engineering, Vol. 1, Issue 9, 2013, pp 13-18.

  22. International Accounting Standard Board: IASB IFRIC Interpretation he withdraws Emission Rights. July 2005 www.iasplus.com

  23. IFRS – Home [online]. [cit. 2013-3-29]. Available to: www.iasb.org

  24. FASB Home [online]. [cit. 2013-4-2]. Available to: www.fasb.org

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