1 - 5 of 5 articles
Purpose – This paper aims to propose and apply a novel risk-based approach to explore whether socio-political theories explain the level of corporate environmental disclosures given inconclusive evidence on the relation between environmental disclosure and environmental performance....
Purpose – This paper aims to, with the continuous take-up of sustainability issues by companies and with the growing experience companies gain in dealing with this topic, raise the question of whether accountants are involved in the corporate practice of managing sustainability information, and...
Purpose – The purpose of this paper is to identify the development and implementation of Environmental Management Accounting (EMA) and environmental management at the level of a firm in the hotel sector in Sri Lanka. Design/methodology/approach – Case study method was used in the study. The...
Purpose – This study aims to investigate the association between a motivated and prepared workforce and environmental performance. Design/methodology/approach – Self-administered surveys were used to collect data for the study from 300 organisations operating in Australia. Confirmatory factor...
Purpose – This paper aims to explore the extent to which Chinese businesses are ready for Environmental Management Accounting (EMA) development as a means to help address ongoing tensions between economic growth and environmental degradation. Design/methodology/approach – Case studies were...
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