Accounting for the Environment : More Talk and Little Progress.

Front Cover -- Accounting for the Environment: More Talk and Little Progress -- Copyright page -- Contents -- Editors -- List of Contributors -- List of AD HOC Reviewers -- Editors' Introduction -- An Examination of the Relationship between Corporate Social Responsibility and Financial Performance: The Case of Chinese State-Owned Enterprises -- Introduction -- Related Research and Hypotheses Development -- Definition of CSR Activities -- Measures of CSR -- Chinese CSR Blue Book -- Institutional Considerations for Chinese SOEs -- Hypotheses Development -- Measures of CFP -- Data and Methodology -- Sample Selection -- Model Specification -- Empirical Results and Analysis -- Descriptive Statistics -- Correlation Matrix -- Regression Analysis - Hypothesis 1 -- Regression Analysis - Hypotheses 2 through 5 -- Discussion and Conclusions -- Discussion -- Conclusions -- References -- Towards a More Comprehensive Framework for Sustainability Control Systems Research -- Introduction -- Sustainability and Management Control: An Overview of the Literature -- Towards a More Comprehensive Framework for SCS Research: The 'SCS Package' -- Concluding Comments and Directions for Future Research -- Notes -- References -- Measuring Environmental Performance: Is Newsweek's Green Ranking the Solution? -- Measuring Pollution Performance: Is Newsweek's Green Ranking the Solution? -- Background -- History of Pollution Performance Measures -- Prior Literature Using Pollution Performance Measures -- Risk-Based TRI -- Newsweek's Methodology -- Hypothesis and Methodology -- Sample -- Hypothesis -- Models to Test -- Results -- Descriptive Analysis -- Correlations -- OLS Regression Analysis with Full Sample -- OLS Regression Analysis with Subsamples -- Conclusions -- Notes -- References -- Corporate Governance and Environmental Activity -- Introduction.

Literature Review and Hypothesis Development -- A Socio-Political Theoretical Base -- Benefits of Meeting Corporate Social Responsibilities -- Benefits of Meeting Environmental Responsibilities -- Corporate Governance and Corporate Social Responsibilities -- Corporate Governance and Environmental Responsibilities -- Research Design and Variable Description -- Measurement of the Primary Independent Variable - Corporate Governance -- Measurement of the Primary Dependent Variable - Environmental Performance -- Empirical Specification -- Sample Selection and Descriptive Statistics -- Results -- Additional Supplemental Tests -- Conclusion -- Notes -- References -- SEC Guidance on Climate Change Risk Disclosures: An Assessment of Firm and Market Responses -- Introduction -- Background and Hypothesis Development -- Methods -- Sample -- Disclosure -- Market Reaction -- Results -- Conclusion -- Notes -- Acknowledgments -- References -- Appendix: Climate Change Risk Disclosure Metric.

Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.

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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.