Advances in Environmental Accounting and Management, Volume 2 (Advances in Environmental Accounting & Management) (Advances in Environmental Accounting & Management)

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INTRODUCTION......Page 10
Stage 1 - 1960-1969 - Antecedents of Social Accounting......Page 13
Stage 2 - 1970-1977 - Birth and Initial Development of Social Accounting......Page 14
Stage 3 - 1978-1986 - Decline of Social Accounting......Page 16
Stage 4 - 1987-1998 - Revival of Interest in Social Accounting......Page 17
Stage 5 - 1999-Present - Redevelopment of Social Accounting......Page 19
THOUGHTS ON THE DECLINE AND REVIVAL OF SOCIAL ACCOUNTING......Page 20
USING SOCIAL ACCOUNTABILITY FOR IMPROVED EXTERNAL STAKEHOLDER DECISIONS AND CORPORATE ACCOUNTABILITY......Page 22
USING SOCIAL ACCOUNTING FOR IMPROVED MANAGERIAL DECISIONS......Page 25
DISCUSSION AND ANALYSIS OF CURRENT EFFORTS IN SOCIAL ACCOUNTING FOR MANAGERIAL DECISIONS......Page 26
THE CHALLENGE TO RESEARCHERS: THE DEVELOPMENT AND APPLICATION OF FRAMEWORKS AND MEASURE FOR SOCIAL ACCOUNTING......Page 29
Developing a Model for Implementing Social Accounting......Page 30
The Next Step - Current Needs......Page 32
References......Page 35
LEGITIMACY AND THE INTERNET: AN EXAMINATION OF CORPORATE WEB PAGE ENVIRONMENTAL DISCLOSURES......Page 39
INTRODUCTION......Page 40
JUSTIFICATION FOR THE STUDY......Page 42
The Internet and Environmental Disclosure......Page 45
Sample......Page 46
Environmental Disclosure Measures......Page 47
Regression Analysis......Page 48
Comparisons Across Media......Page 50
Legitimacy Tests......Page 55
Further Analysis......Page 58
DISCUSSION......Page 59
References......Page 63
POLLUTION DISCLOSURES BY ELECTRIC UTILITIES: AN EVALUATION AT THE START OF THE FIRST PHASE OF 1990 CLEAN AIR ACT......Page 66
INTRODUCTION......Page 67
Provisions of Clean Air Act 1990 for Electric Utilities......Page 68
Permit System as an Alternative......Page 69
The CAA Pollution Emission Requirements by the End of its First Phase......Page 70
Pollution Emissions by the Start of the First Phase of the CAA......Page 76
Rationale for Pollution Disclosures......Page 77
1995 vs. 1990 Pollution Disclosures......Page 79
1990 Pollution Level Effect on 1995 Pollution Disclosures......Page 80
The Allowance Effect on 1995 Pollution Disclosures......Page 81
Sample Composition and Data Collection......Page 82
Emission Data and CAA Emission Requirement......Page 83
Disclosure Index......Page 84
Models Used to Test the Hypotheses......Page 86
Results on Comparative Analyses of 1995 and 1990 Pollution Disclosures......Page 87
Impact of Firm-Specific Factors on Pollution Disclosures......Page 96
Additional Analyses of Pollution Disclosures Based on Different Pollution Levels......Page 99
Interpretation of Results......Page 103
CONCLUSION......Page 105
References......Page 106
FINANCIAL ANALYSTS' VIEWS OF THE VALUE OF ENVIRONMENTAL INFORMATION......Page 108
INTRODUCTION......Page 109
PREVIOUS STUDIES......Page 111
METHODS AND PROCEDURES......Page 112
Aggregate Analyses......Page 113
Additional Analyses......Page 120
Limitations......Page 122
SUMMARY AND CONCLUDING COMMENTS......Page 123
References......Page 126
INTRODUCTION......Page 128
The Impact of Social Responsibility on the Informativeness of Earnings......Page 130
SAMPLE SELECTION AND DATA......Page 131
Social Responsibility as a Determinant of Earnings' Explanatory Power......Page 134
Social Responsibility and Other Determinants of Earnings' Explanatory Power......Page 136
EARNINGS MANAGEMENT CONDITIONAL ON SOCIAL RESPONSIBILITY......Page 138
SUMMARY AND CONCLUSIONS......Page 140
References......Page 141
AN ASSESSMENT OF THE QUALITY OF ENVIRONMENTAL DISCLOSURE THEMES......Page 144
INTRODUCTION......Page 145
Introduction......Page 146
Environmental Disclosures and Environmental Performance......Page 147
METHOD OF STUDY......Page 149
HYPOTHESES AND EXPECTATIONS......Page 150
STUDY SAMPLE......Page 152
Association between Disclosure, Environmental Performance Factors, and Size......Page 157
Association between Environmental Contingencies in the Financial Section and Environmental Performance Factors......Page 160
DISCUSSION AND IMPLICATIONS......Page 161
References......Page 167
Appendix A......Page 169