Sustainability Accounting : Education, Regulation, Reporting and Stakeholders.

Front Cover -- Sustainability Accounting: Education, Regulation, Reporting and Stakeholders -- Copyright Page -- Contents -- Editorial Advisory Board -- List of Contributors -- Editors' Introduction -- Stakeholders' Perceptions of Social Audit in Bangladesh -- Introduction -- Context of the Research -- Fire at Tazreen Fashions -- Building (Rana Plaza) Collapse -- Social Audits and Social Audit Expectation Gap -- Theoretical Underpinning of This Study -- Research Method -- Findings -- Perceptions of Stakeholders about Social Audits -- Confidentiality of Social Audit Reports -- Expectation Gap in Social Audit -- Concluding Remarks -- Notes -- References -- The Interview Participants -- Interview Question Guide -- Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations -- List of Abbreviations -- Introduction -- Literature Review on Corporate Water Accounting -- Research Design -- The International Water Accounting Field -- Assessing Business Risks and Opportunities -- Corporate Water Accounting -- Water Reporting -- Investor-Led Initiatives on Water Stewardship -- Analytical Framework -- French Multinationals' Water Risk Assessment, Accounting, and Reporting -- Importance of the Water Topic for CAC 40 Companies -- Materiality -- Risks and Opportunities Assessment -- Accounting Framework -- Performance-Related Reporting -- Governance -- Strategy and Implementation -- Discussion -- Water Risk Assessment, Reporting and Accounting: Now What? -- Accounting and Reporting for Water in the French Business Arena -- Conclusion -- Notes -- References -- Special Section: CSEAR FRANCE 2015 -- Guest Editors' Introduction to the Special Section -- Where Is Sustainability within the Canadian CPA Education Program? -- Introduction -- Research Framework and Literature Review -- What Is Sustainability?.

Why Care about Sustainability Education? -- Challenges in Teaching Sustainability -- What Does the Canadian Accounting Education Landscape Look Like? -- Methodological Approach -- Analysis and Results -- Analysis of the Sustainability Content of the Canadian CPA Program Compared to the International Recommendations and CGMA -- Analysis of Sustainability Competencies: The CPA Canada Competency Map -- Quantitative Analysis -- Qualitative Analysis -- Analysis and Comparison of Sustainability Competencies: The CA, CGA, and CMA Maps -- Quantitative Analysis - Traditional Accounting -- Analysis and Comparison of Sustainability Competencies Internationally: The CGMA Map -- Summary of Content Analysis -- Interviews and Supporting Documentation -- Where Does CPA Canada Stand? -- Discussion, Conclusions, and Future Research -- Future Direction -- Notes -- Acknowledgments -- References -- Interview Questions -- 'Comply or Explain' If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work? -- Introduction -- Research Framework -- French Regulations and Environmental Accounting Disclosures -- Research Methodology -- Sample Selection -- Data and Analysis Method -- Empirical Results -- Identification and Quality of EAD across the Whole Period -- EAD Quality by Category -- Explanation Strategies for Non-Disclosure of EAD -- Discussion and Conclusion -- Notes -- References -- Don't Judge A Book By Its Cover! Comparative Study of The Adaptation and Evolution of Csr Reporting by Telecommunication Companies in Brazil and South Korea -- Introduction -- Study Background -- CSR Reporting as a Globally Diffused CSR Practice -- Understanding the Global Diffusion and Adaptation of CSR Reporting -- Cross-Fertilization between New Institutionalism and the VOC Approach -- Method and Research Context.

Comparative Case Study: Brazil and South Korea -- Four Telecommunication Companies in Brazil and South Korea -- Data and Data Analysis -- Findings: Cross-Fertilizing Mechanism of CSR Reporting in Brazil and South Korea -- From New Institutionalism: Stand-Alone CSR Reporting as a Standardized Management Practice -- From the VOC Approach: CSR Reporting as a Mirror of the Political Economy in a Given Country -- Discussion and Conclusions -- Notes -- Acknowledgments -- References.

Advances in Environmental Accounting Managementaims to advance knowledge of the management of corporate environmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial and social consequences of corporate environmental impacts.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.