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Valuation of Assets and Liabilities: Environmental Law and the Impact of the Environmental Agenda for Business
Rob Gray,Jan Bebbington,David Collison,Reza Kouhy,Bob Lyon,Colin T. Reid,Alexander Russell,Lorna Stevenson +7 more
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The article was published on 1998-01-01 and is currently open access. It has received 41 citations till now. The article focuses on the topics: Valuation (finance) & Capital employed.read more
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Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting?
Rob Gray,Jan Bebbington +1 more
TL;DR: In this article, the authors present a review of the current state of the art in environmental accounting research through a managerialist lens and then go on to illustrate the essence of the problem through the reporting of a new analysis of data from an international study of accounting, sustainability and transnational corporations.
Journal ArticleDOI
Accountability and accounting regulation: the case of the Spanish environmental disclosure standard
TL;DR: In this article, the authors suggest that more sound environmental initiatives are obscured by an end-of-pipe emphasis and that those companies who are reporting some environmental information neglect those aspects of the regulation that are not in their interests to report.
Journal ArticleDOI
Environmental reporting in a developing country: a case study on status and implementation in Malaysia
TL;DR: In this article, a review on the image and environmental disclosure, together with the challenges in environmental information management and a short case study are presented, which explores some of the strategic implications of environmental reporting as an important tool for improved environmental management.
Journal ArticleDOI
Corporate social accounting disclosure in Thailand
TL;DR: In this article, the authors focus on the annual reports of Thai companies and present a critique of corporate social disclosure in Thailand, concluding that the various aspects of the Thai accounting disclosure that are analysed are disabling, and more generally that the Thai practices explored fall short of their potential to function as enabling communication.
Journal ArticleDOI
Does sustainability reporting improve corporate behaviour?: Wrong question? Right time?
TL;DR: In this article, the authors take their starting point from the ICAEW's "Sustainability: the role of accountants" -one of the outputs from the Institute's Information for Better Markets initiative.