... and the safe use of cyanide to avoid contamination of the environment. The International Cyanide Management Code has established principles that are intended to reduce environmental risks through the safe management of cyanide in the mining production process [3] . Studies suggest that artisanal small-scale...

..., leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship. Practical...

... of environmental reporting (Jones, 1996). Climate change is one of the causes of today’s biodiversity crisis. A recent Australian Government report notes: Recognising the increasingly degraded state of the natural environment, and in particular the continuing loss of species diversity, the United Nations...

.... In testing the relationship between community concern for particular social and environmental issues (as measured by the extent of media attention), and BHP’s annual report disclosures on the same issues, significant positive correlations were obtained for the general themes of environment and human...

... Environment: Interdisciplinary Interactions , Assumption College, Worcester, MA , pp. 89 ‐ 104 . O’Donovan , G . (1999), “ Managing legitimacy through increased corporate reporting: an exploratory study ”, Interdisciplinary Environmental Review , Vol. 1 No. 1 , pp. 63 ‐ 99 . O’Donovan...

... made, the researchers have used relatively large sample sizes focusing on cost, profit and technical efficiency measures. © MCB UP Limited 2001 Environment Disclosure Costs Environmental accounting research has examined various aspects of the disclosure process. Some studies have...

... to development: environmental values and indigenous peoples ”, Environment workshop, Northwest Regional Conference on the Emerging International Economic Order, 29‐31 March, Seattle, Washington, DC . Chew , A. and Greer , S. (1997), “ Contrasting world views on accounting: accountability...

... more on a compliance basis, with little attention to investment evaluation in terms of value adding, which Porter (1991) considered may be competitively detrimental in the longer run. Environment Investment appraisal Regulations With environmental concerns high on the social and political...

... involved in programmes of environmental compliance (Russell et al., 1994). WRI has constructed a programme with six leading organizations to help them to identify activity‐based costs from an environmental and risk perspective. This has been developed further by the US Environment Protection...

... this exploratory research. Accountability Australia Environment Performance measurement Public sector Stakeholders © MCB UP Limited 1997 In this exploratory approach to the development of an environmental accountability framework for application in the Australian Commonwealth public sector...

... of the attitudes of British investment analysts on issues pertaining to the environment, BiE (1994) found that environmental issues rank very lowly in the analysts’ priorities when they undertake their investment analysis. As a result of an interview process involving 85 city analysts, the study concludes...

... the encouragement and advice provided in the UK by the Toyne Committee and the Common Learning Agenda of the Council for Environmental Education. © MCB UP Limited 1997 Accounting Education Environment Learning Environmental accounting research has emerged as an important and identifiable strand...

... and management in both the public and private sectors. However, appropriate educational programmes have not been evident to date. © MCB UP Limited 1997 Classification Environment Environmental audit Literature Social accounting One of the major growth areas within accounting in the last...

...). This is discernible if we focus on the views of UK spokespersons of industry and commerce. For Blaza, head of the environment management unit of the Confederation of British Industry (CBI): …environmental reporting in the future should go beyond a “compliance led” process, with its emphasis on costs and burdens...

...” to account users and, if so, whether financial statements could be construed as being misleading in the absence of such information. Company reports Corporate image Environment Green issues The volume of environmental legislation in Australia has increased dramatically in the last decade (Bates...

...) stock exchange listings are greater disclosers of social and environmental information. The nature of a company’s industry has been identified as a factor potentially affecting CSD practices. Dierkes and Preston (1977) contend that companies whose economic activities modify the environment...

...C. Richard Baker Focuses on large, international public accounting firms and the manner in which these firms attempt to manage a changing environment and defend against threats to the self‐regulation of public accounting. Investigates the strategies and responses of these large firms...

...Sonja Gallhofer Aims to evaluate critically the potential insights of the work of Hélène Cixous and related feminist writers for the analysis of accounting, including environmental and green accounting. Such a potential is highlighted in Cooper (1992). It is initially suggested that the feminist...

... nature of accounting, considers recent calls for accountants to become involved in accounting for the environment. Concludes that to try to account for environmental issues would be more damaging to the environment than the present situation. © MCB UP Limited 1992 Accounting theory...

...George Harte; David Owen The environmental reporting practices of a group of“good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little...