Environmental accounting research

The study makes use of exploratory and descriptive research design and is based on secondary sources of data collection. The dimensions of sustainable banking have been identified as environmental, social and governance (ESG). The research further highlights that sustainability issues focused by banks primarily involve “environmental” and “social” considerations, however, the “governance” aspect has not yet been considered by many. Moreover, the study reveals that there are no guidelines specified by the Bank of Lao PDR (BOL) for sustainable banking practices in Lao to date.

17p leminhvu111 07-06-2024 0 0   Download

The study assesses the impact of foreign direct investment (FDI) and institutional quality on the environment, while also determining the role of institutional quality in the environmental effects of FDI in developing Asian countries. By analyzing panel data from 10 developing Asian economies for the period 1996-2021 using the System Generalized Method of Moments, the research finds evidence confirming the negative impact of FDI on environmental quality in these countries.

13p leminhvu111 07-06-2024 3 0   Download

The research plays a role in discovering factors affecting green banking activities, thereby contributing to raising customers’ awareness of green banking in the sustainable development of banking in Vietnam. In addition, the research serves as a basis for planners to set forth directions to increase awareness and social responsibility of the commercial banking system for environmental protection and combating climate change.

9p leminhvu111 07-06-2024 1 0   Download

This study evaluates the factors influencing environmental accounting in leather shoe manufacturing companies in Vietnam. Primary data were collected from February 2023 to May 2023, with 283 valid observations for formal research. The analytical and data processing tools used include descriptive statistical methods, reliability testing of scales, exploratory factor analysis (EFA), and hypothesis testing using the least squares method.

12p longtimenosee09 08-04-2024 4 1   Download

In this paper, environmental management accounting (EMA) will be viewed under various perspectives from many researchers. The role of environmental management accounting is also clarified to support policy makers, businesses and socio-economic organizations and the Government. Especially, current environmental management accounting practices are also under research before proposing several suggestions to improve environmental management accounting in Vietnamese enterprises.

13p longtimenosee09 08-04-2024 3 1   Download

Ebook "9th congress on electronic structure - Principles and applications (ESPA 2014): A conference selection from theoretical chemistry accounts" collects research findings presented at the 9th Edition of the Electronic Structure: Principles and Applications (ESPA-2014) International Conference, held in Badajoz, Spain, on July 2–4, 2014. The contributions cover research work on theory, methods and foundations, materials science, structure and chemical reactivity as well as environmental effects and modelling.

229p tudohanhtau1006 29-03-2024 1 1   Download

The success of many organizations depends on the level of resource ownership, the real value of the expertise, the research and development activities, the interaction with the environment and society where they operate ... Thus, the description of resources according to the traditional expression of financial statements (FS) of Vietnamese enterprises has not met the demand of using information of stakeholders in the integration trend.

13p vimarillynhewson 02-01-2024 3 2   Download

Ebook "Accounting information systems for decision making" contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures.

350p tuongnhuoclan 28-11-2023 6 3   Download

Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting and management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.

147p mocthanhdao0210 19-11-2023 10 5   Download

Ebook "Accounting for the environment: More talk and little progress (Advances in environmental accounting & management, Volume 5)" has three main objectives. First, it enhances understanding of global environmental issues, especially valuation and disclosure of environmental impacts of firms' activities. Second, it makes management, investors and other stakeholders aware of the financial and economic consequences of our failure to address the environmental issues. Third, it encourages management to improve the firm's environmental performance and disclosures.

147p loivantrinh 29-10-2023 10 4   Download

Ebook "Accounting for the public interest: Perspectives on accountability, professionalism and role in society" explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation.

284p loivantrinh 29-10-2023 9 3   Download

Ebook "Eco-management accounting: Based upon the ECOMAC research projects sponsored by the EU’s environment and climate programme" has provided a framework for linking environmental management with man­ agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme. The project is of high policy relevance by contributing to the on-going debate on eco­ management accounting, reporting and indicators.

277p loivantrinh 29-10-2023 8 5   Download

This study was conducted to review and evaluate factors affecting the disclosure levels of environmental accounting information in listed textile firms on the Vietnam stock exchange. The research uses some quantitative methods with the data collected from surveying 36 listed textile firms on the Vietnam stock exchange.

9p viindra 06-09-2023 7 3   Download

The research is to evaluate factors affecting the disclosure level of environmental accounting information. Data were collected from 63 mining companies listed on the Vietnam stock market for five consecutive years from 2015 to 2019. Quantitative research methods are used to explore the impact factors and evaluate the influence level of each factor to environmental accounting information disclosure.

12p nhanchienthien 25-07-2023 6 3   Download

Geocoding and characterizing geographic, community, and environmental characteristics of study participants is frequently done in epidemiological studies. However, participant addresses are identifiable protected health information (PHI) and geocoding must be conducted in a Health Insurance Portability and Accountability Act–compliant manner.

6p visteverogers 24-06-2023 5 2   Download

The research "Social and environmental reporting practices of the gambling industry: an Australian perspective" explores the corporate social and environmental disclosure (CSD) practices of Australian gambling companies to understand what information is reported in CSDs, and why. The first part of the study performs an analysis of the two gambling companies; annual reports (1995-2009) to investigate the changing trend of the CSDs.

272p runthenight04 02-02-2023 2 1   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or 'combined heat and power', in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers' requirements as well as boost the production of electricity.

247p runthenight04 02-02-2023 7 2   Download

The research "Impact of carbon pricing on voluntary environmental disclosures of electricity generating sector: a multi country analysis" objectives include: 1) To identify the voluntary environmental disclosure pattern of companies operating in carbon pricing countries; 2) To identify the voluntary environmental disclosure pattern of organisations operating in non-carbon pricing countries; 3) To assess the quantity and quality of voluntary environmental disclosures of companies from different countries; and 4) To assess the implementation of G4 sustainability reporting guidelines by the se...

141p runthenight04 02-02-2023 1 1   Download

This research explores whether Environmental Management Accounting can be applied to assist an Australian cogeneration company in improving both its financial performance as well as its environmental performance. Cogeneration or ‘combined heat and power’, in this particular case, involves the simultaneous production of heat and electricity using a single fuel, that is, natural gas. The heat generated is then used to produce steam to meet the customers’ requirements as well as boost the production of electricity.

247p runordie3 06-07-2022 7 3   Download

This research was conducted for assessing factors affecting disclosure levels of environmental accounting information. The data was collected from 85 Vietnam firms that are doing business under of the model parent company – subsidiary company listed on Vietnam Stock Exchange for the period from 2013 to 2017.

14p ngoccthanh 30-06-2022 35 4   Download