Embracing environment into contemporary accounting

• Autorzy: Maruszewska E. W.

Warianty tytułu

PL

Zagadnienia dotyczące środowiska naturalnego we współczesnej rachunkowości

• Języki publikacji: EN

Abstrakty

EN

Contemporary enterprises when making business decisions must take many aspects into consideration. Many of them are of economic and legal nature, but some regard to environment issues. Ecology is an important factor taken into account when judging and positioning companies, and therefore owners and other stakeholders expect information about these aspects of business' operations. Environment reporting is an important element of social accounting, which is linked to the idea of a sustainable development of enterprises.

PL

Współczesne przedsiębiorstwa, podejmując decyzje biznesowe, muszą uwzględnić nie tylko uwarunkowania ekonomiczne i prawne, ale również zagadnienia środowiska naturalnego. Ekologia to ważny czynnik wpływający na funkcjonowanie przedsiębiorstw i dlatego właściciele oraz inni interesariusze podmiotu coraz częściej oczekują od jednostek dostarczania informacji o tych aspektach działalności. Raportowanie w zakresie wykorzystania i ochrony środowiska naturalnego jest elementem rachunkowości społecznej, która powiązana jest z ideą zrównoważonego rozwoju przedsiębiorstw.

Słowa kluczowe

EN

social responsibility; accounting information system; financial statements; social reporting

PL

społeczna odpowiedzialność; system informacyjny rachunkowości; sprawozdania finansowe; raportowanie społeczne

• Wydawca: Wydawnictwo Naukowe Akademii Morskiej w Szczecinie
• Czasopismo: Zeszyty Naukowe / Akademia Morska w Szczecinie
• Rocznik: 2011
• Tom: nr 27 (99) z. 1
• Strony: 86--91
• Opis fizyczny: Bibliogr. 36 poz.

Twórcy

autor

Maruszewska E. W.

• University of Economics in Katowice, Accounting Department Uniwersytet Ekonomiczny w Katowicach, Katedra Rachunkowości 40-287 Katowice, ul. 1 Maja 50

Bibliografia

• 1. Social Accounting for Corporations: Private Enterprise versus the Public Interest. Red. Tinker T. and others. Markus Wiener Publishing, Inc., 1986.
• 2. SHUM, P.K., YAM S.L.: Ethics and Law: Guiding the Invisible Hand is the Correct Corporate Social Responsibility Externalities. Journal of Business Ethics 98 (2011), 549–571.
• 3. AMAZEEN M.: Gap (RED): Social Responsibility Campaign or Window Dressing? Journal of Business Ethics 99 (2011), 167–182.
• 4. Social Responsibility Report. Gap Inc., 2003.
• 5. Facing Challenges Finding Possibilities. Social Responsibility Report. Gap Inc., 2004.
• 6. What is a Company’s Role in Society? Social Responsibility Report. Gap Inc., 2005–2006.
• 7. www.barrick.com
• 8. www.protestbarrick.net
• 9. MOUNTAIN-KAHINDI A.M.: A Global Mining Corporation and Local Communities in the Lake Victoria Zone: The Case of Barrick Gold Multinational in Tanzania. Journal of Business Ethics 99 (2011), 253–282.
• 10. DAWKINS C.E., FRAAS, J.W.: Erratum: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility. Journal of Business Ethics 99 (2010), 383–397.
• 11. PGiN Annual Report 2007. www.pging.pl
• 12. Astarta Holding annual report 2007. www.astartakiev.com.
• 13. CORMIER D., LEDOUX M-J., MAGNAN M.: The Informational Contribution of Social and Environmental Disclosures for Investors. Crises et nouvelles problematiques de la Valeur (2010). Nice, France. http://EconPapers.repec. org/RePEc:hal:journl:hal-00481571
• 14. Trends in reporting. Magazine Forbes 14 July 2010.
• 15. SHERMAN W.R., DIGUILIO L.: The Second Round of G3 Reports: Is Triple Bottom Line Reporting Becoming More Handles? EABR & ETCL Conference Proceedings 2010. Ireland.
• 16. G3 Guidelines www.globalreporting.org.
• 17. OECD-GRI partnership to help II_DATE_FORMAT setting of multinational companies operate responsibly 13 December 2010 www.oecd.org
• 18. 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 33 (2008), 303–327.
• 19. TILLING M.V.: Refinements to Legitimacy Theory in Social and Environmental Accounting. Commerce Research Paper Series 05–6 (2004). Flinders University, South Australia.
• 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 (2010), 651–665.
• 21. PFEFFER J., SALANCIK G.R.: The external control of organizations: a resource dependence theory. Stanford University Press. 2003.
• 22. SPENCE C., HUSILLOS J., CORREA-RUIZ C.: Cargo Cult Scince and the Death of Politics: A Critical Review of social and Environmental Accounting Research. Critical Perspectives on Accounting 21 (2010), 76–89.
• 23. SPENCE C.: Social and Environmental Reporting and the Corporate Ego. Business Strategy and the Environment 18 (2009), 254–165.
• 24. FRIEDMAN A.L., MILES S.: Socially Responsible Investment and Corporate Social and Environmental Reporting in the UK: An Explratory Study. British \Accounting Review 33 (2001), 523–548.
• 25. LARRINAGA-GONZALEZ C.J.: Bebbington: Accounting change or Institutional Appropriation? – A Case Study of the Implementation of Environmental Accounting. Critical Perspectives of Accounting 12 (2001), 269–292.
• 26. O’DWYER B.: The Construction of a Social Account: A Case Study in an overseas aid agency. Accounting, Organizations and society 30 (2005), 279–296.
• 27. SOLOMON J.F., DARBY L.: Is private social, ethical and environmental reporting mythicizing or demythologizing reality? Accounting Forum 29 (2005), 27–47.
• 28. Interview with Al Gore’m: So, Al Gore, what’s the one thing the one thing we can all do to tackle climate change? Independent. Londonon July 7, 2007.
• 29. LOHMANN L.: Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society 34 (2009), 499–534.
• 30. JONES M.J.: Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum 34 (2010), 123–138.
• 31. PLANTINGA A., RICHARDS K.: International Forest Carbon Sequestration in a post-Kyoto Agreement. Discussion Paper 08–11, the Harvard Project on International Climate Agreements, Belfer Center for Science and International Affairs, Harvard Kennedy School, October 2008.
• 32. International Accounting Standard Board: IASB IFRIC Interpretation he withdraws Emission Rights. July 2005 www.iasplus.com
• 33. www.iasb.org
• 34. www.fasb.org
• 35. Annex to resolution No. 6/05 accounting standards Committee of 28 November 2005.
• 36. ZHANG-DEBRECENY KAIDONIS M.A., MOERMAN L.: Accounting for Emission Rights: An Environmental Ethics Approach, 2009, 19–27. http://ro.uow.edu.au/commpapers /633.