Environmental Accounting and Reporting: Theory and Practice

ISBN-13: 9783319509167 / Angielski / Twarda / 2017 / 400 str.

Maria-Gabriella Baldarelli; Mara Del Baldo; Ninel Nesheva-Kiosseva

Opis

It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting.

Spis treści

New Challenges for the enterprise in the age of “sustainable modernity".- Environmental accounting: conceptual framework.- Measurement and Communication of Environmental variable.- Toward the future perspectives of integrated measurement and communication.- Some tools and standards for reporting.- Case-studies and best practices: The case of ENI- Sustainability and Integrated Report and BoxMarche’s Global Report.- Case-studies and best practices: reading the SGR sustainability reporting in Italy and in Bulgaria using institutional theory.- Case-studies and best practices: VERSO Project model and implementation to Small Quality Hotels- Rimini-Italy.- Case-studies and best practices: The case CASIO COMPUTER CO. LTD.

O autorze

Maria-Gabriella Baldarelli is associate professor of accounting at the University of Bologna. Invited professor of management control at University Institute of Sophia,Florence, board member of SIDREA(Italian society of accounting Teachers), board member of the Center of Advanced Studies in Tourism,University of Bologna. She has been visiting professor at La Trobe University Melbourne, Australia (campus Bandura), University of Pula (Croatia), University of Vlore (Albania), New Bulgarian University of Sofia (Bulgaria), University of Sao Paulo (Brazil) and University of Diocese of Buia (Camerun). Her research interests include: financial statement in tour operator and travel agencies, corporate social responsibility, ethical, social and environmental accounting and accountability, sustainability in tourist enterprises, accounting history and gender(pink) accounting.

Mara Del Baldo is associate professor of Entrepreneurship and Small Business Management and of Financial Accounting at the University of Urbino (Italy). She was also a visiting professor at the University of Vigo (Spain), the Jurai Dobrila University of Pula (Croatia) and the New Bulgarian University of Sofia (Bulgaria). Her main research interests include: entrepreneurship and small businesses, corporate social responsibility, sustainability and business ethics, SMEs networking strategies, financial and integrated reporting, ethical, social and environmental accounting (SEAR) and gender (pink) accounting. She has published in several Italian and international journals as well as in national and international conference proceedings and books.

Ninel Nesheva-Kiosseva is professor of Economics at New Bulgarian University in Sofia, Bulgaria. Visiting professor at University of Bologna-Rimini Campus and Unviersity of Urbino. Her research interest includes: financial crises, development of banking systems, institutional economics, management accounting, sustainability, social and environmental accounting and reporting, pricing of public utilities, regulation of markets. She is a member of the Bulgarian Macroeconomic Association. She has published in international journals as well as in national and international conference proceedings and books.

Blurb

This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.