... rights only Afforestation project Environmental accounting Social practice Moral practice Sustainability United Arab Emirates University 12B039 http://dx.doi.org/10.13039/501100006013 This work was supported by the United Arab Emirates University under the 2023 Research Grant...

... of forms. This theoretical approach reacts to the cold capitalist commodification of nature inherent in much environmental accounting practice, which documents, values and records usage of natural capital with little attempt to address depletion and loss. Findings By analysing the earliest ecological...

...Michele Bigoni; Simone Lazzini; Zeila Occhipinti; Roberto Verona Purpose The study investigates the use of early forms of environmental accounting in the implementation of environmental strategies in the Grand Duchy of Tuscany between the 16th and 17th centuries. Design/methodology/approach...

...Wei Qian; Carol Tilt; Ataur Belal Purpose The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ...

...Mauricio Marrone; Martina K. Linnenluecke; Grant Richardson; Tom Smith Purpose The purpose of this article is to track the emergence of topics and research trends in environmental accounting research by using a machine learning method for literature reviews. The article shows how the method can...

... of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions. The necessary problematization of the new expertise consists in underlining how...

... disclosure, environmental planning, operational practices and EMA implementation can express a substantial change or alternatively merely superficial improvements (Gray and Bebbington, 2001). Regulatory pressure may also influence the development of environmental planning and environmental accounting...

...@deakin.edu.au © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Environmental accounting Environmental management systems Eco-controls Environmental certification standards Environmental responsibility Environmental strategy The neo-institutional...

...Shona Russell; Markus J. Milne; Colin Dey Purpose The purpose of this paper is to review and synthesise academic research in environmental accounting and demonstrate its shortcomings. It provokes scholars to rethink their conceptions of “accounts” and “nature”, and alongside others...

...Susse Georg; Lise Justesen Purpose The purpose of this paper is to examine how a particular form of environmental accounting, energy accounting, is negotiated in practice and how energy accounting may act as a productive organizing device in organizational contexts. Energy accounting is considered...

... quite explicit in a statement of the IFRIC Chair during the debate. The following is a direct transcription from the audio of the March 10-11 IFRIC meetings: Environmental accounting Discount rate IAS 37 Environmental liabilities Environmental provisions In this paper we explore what...

... and, in particular, to examine what we might learn about the development of the social and environmental accounting literature in the last 20 years. Design/methodology/approach The paper takes the form of a discursive, polemical essay. Findings The special issue exhibited a wide range of approaches...

... in different ways into the EU. © Emerald Group Publishing Limited 2011 Climate change policy Mitigation Politically‐salient asymmetries Future generations Environmental accounting Climate change Politics Sciences There is persuasive scientific evidence that the Earth is warming...

...Carlos Larrinaga‐González; Francisco Carrasco‐Fenech; Francisco Javier Caro‐González; Carmen Correa‐Ruíz; José María Páez‐Sandubete Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al...

... by the Japanese household. Homes Japan Women Cross‐cultural research Social accounting Environmental accounting Accounting at home has become a very topical and lively research issue (for example, see Walker, 1998; Llewellyn and Walker, forthcoming; Walker and Llewellyn, 2000). However...