... into the environment in 2005 and 2009 [4] . Besides Newmont, other large mining companies have been implicated in socio-environmental scandals despite supervision from government agencies like the Minerals Commission, the Environmental Protection Agency, the Ministry of Land and Natural resources (Ministry of Finance...

..., 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...

..., pp. 119 ‐ 126 . O’Donovan , G . (1998), “ Corporate strategy and environmental reporting: a multinational’s perspective ”, in Hickey , K . and Kantarelis , D . (Eds), Our Natural Environment: Interdisciplinary Interactions , Assumption College, Worcester, MA , pp. 89 ‐ 104...

.... 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...

... that explained its highest Environmental Disclosure Index. However, TransAlta’s highest index came in the same year the company’s management made a submission to the Canadian House of Commons Standing Committee on the Environment. From the annual report it is unclear whether the increase in the index...

..., the Maori and the Native American cultures; an indicative and tentative discussion of possible implications of this thinking for the development of an environmental accounting; and concluding comments, with a call for further research. Environment Ethnic groups Accounting Another...

... at the level selected were cognizant of both the technical and cost issues relevant to refrigerant decision processes. Environment Investment appraisal Regulations With environmental concerns high on the social and political agenda there has been a corresponding increase in the magnitude...

... information is material, they further indicate that the majority of the user groups rank environmental information behind traditional financial information such as profits, net assets, cash flows, and dividend payments. © MCB UP Limited 1997 Company reports Australia Environment Information...

... 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...

... an organization’s actions towards and impacts on the environment. With available information stakeholders can act to change adverse environmental behaviour. Five key stakeholder groups appear to have a particular interest in environmental accountability of Commonwealth public sector organizations: © MCB UP...

... or environmental issues, but included a wide variety of material. The most frequently cited contributions are those of Dierkes and Preston (1977), Dilley and Weygandt (1973), Estes (1976a, 1977), Linowes (1972), Ramanathan (1976) and Ullmann (1976). © MCB UP Limited 1997 Classification Environment...

..., this is following initiatives being taken in many countries, including Canada, the USA and the UK, where the profession is taking an active interest in the environment and leading some of the debate. However, what role does environmental accounting have for a financial accountant? There are currently only...

... 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 a market‐driven voluntary approach… (Blaza, 1992, p. 34) Buck...

... arguably not be static across time. In Australia, it would appear that awareness of issues relating to the environment have increased greatly in recent years. This is reflected by the large increase in membership of environmental groups since the early1980s. Deegan and Gordon (1996) report...

...) stock exchange listings are greater disclosers of social and environmental information. © MCB UP Limited 1996 Disclosure Environment New Zealand Profitability Responsibility Shareholders Some caution needs to be exercised in claims relating to patterns in disclosure practices...

...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...

...Ruth Hines The impersonal side of accounting for nature is discussed, where accounting reduces the environment to mere monetary values. The cause of personal interest in the beauty and worth of nature is pleaded and weighed against the mercenary interests of sacrificing the environment...