Description
Book SynopsisVol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.
Trade ReviewContributed by researchers from Brazil and elsewhere, the five essays in this volume are drawn from the 2015 CSEAR (Centre for Social and Environmental Accounting Research) conference in Bahia, Brazil, and detail research in Brazilian social and environmental accounting. After a review of 325 articles that discusses the hegemony of business case thinking and the dominance of the economic imperative in Brazilian social and environmental accounting research, they examine the degree of adherence to the Global Reporting Initiative by organizations from around the world, as well as the quality of corporate social responsibility reports using institutional and legitimacy theoretical frameworks; comparison of the financial stock performance of Brazilian companies that participate in the Carbon Efficient Index with those that participate in market-wide indices of the São Paulo Stock Exchange; the stock returns of the sustainability index member companies and the returns of companies not in these indices; and the impact of environmental disasters on the volume of disclosure and investments of Brazilian companies from 1997 to 2012. -- Annotation ©2017 * (protoview.com) *
Table of ContentsReflections on Editing Advances In Environmental Accounting & Management - Martin Freedman and Bikki Jaggi Guest Editorial: Introduction to the Special Issue - Fátima De Souza Freire Hegemonies, Politics, and the Brazilian Academy In Social and Environmental Accounting: a Post-Structural Note - Barbara De Lima Voss, David Bernard Carter and Bruno Meirelles Salotti an Analysis of the Adherence to Gri for Disclosing Information on Social Action and Sustainability Concerns - Vicente Lima Crisóstomo, Priscila De Azevedo Prudêncio and Hyane Correia Forte Financial Performance of Stocks of Companies Participating In the Carbon Efficient Index (Ico2) - Patrícia Lacerda De Carvalho and Aldo Leonardo Cunha Callado Performance of Sustainability and Negotiability Indexes In the Brazilian Stock Market - Patrícia Lacerda De Carvalho and Orleans Silva Martins Do Environmental Disasters Impact on the Volume of Socio-Environmental Investment and Disclosure of Brazilian Companies? - José Venâncio Ferreira Neto, Sônia Maria Da Silva, Gomes, Adriano Leal Bruni and José Maria Dias Filho Index
