Environmental accounting

This paper suggests that, in the context of rising globalization, the urbanization of the countryside, and the need to ensure the sustainability and inclusivity of cities, urban planners and policy-makers should take into account the way by which low-income residents continue to rely on environmental and social capital to adapt to changes.

11p viyoko 24-09-2024 2 1   Download

This article, will conduct research and clarify the following contents: overview of green accounting and environmental recovery cost accounting for fixed assets in the trend of green accounting development. Overview of the principles of environmental recovery cost accounting for fixed assets in the development trend of green accounting in Vietnam and international accounting practices.

12p toduongg 24-08-2024 2 1   Download

The paper investigates the factors including stakeholder pressure, awareness of senior executives, accountant qualification and business characteristics affecting the implementation of environmental accounting for listed companies on the Vietnamese stock market. Through qualitative and quantitative research, the author conduct survey with 135 interviewees of listed companies from November 2022 to January 2023. SPSS software was used to perform exploratory factor analysis (EFA) and linear regression to determine the influence of independent factors on environmental accounting implementation.

16p toduongg 24-08-2024 3 1   Download

This research uses decomposition analysis and the optimal structure analysis to evaluate the role of change in sectorial structure of gross domestic product in reducing carbon emission intensity in 10 OECD countries during 2010 - 2018. The data are adapted from the environmental account and social matrix account belonging to the database of OECD statistics. The decomposition analysis result shows that changes in GDP structure made the aggregate emission intensity in Denmark, Finland, and Slovak Republic increase, but made the indicator in other countries decrease.

24p toduongg 24-08-2024 2 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 4 2   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 10 3   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 4 2   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 10 4   Download

Dựa trên một số lý thuyết nền tảng về kế toán trách nhiệm xã hội (social and environmental accounting - SEA), bài viết sử dụng các phương pháp nghiên cứu định tính để tổng hợp các bài học trên thế giới khi áp dụng SEA, nghiên cứu đối chiếu với thực trạng vận dụng SEA trong các doanh nghiệp Việt Nam, từ đó chỉ ra các rào cản và dựa vào đó đề ra các giải pháp nhằm nâng cao chất lượng thông tin SEA cũng như khả năng áp dụng trong các doanh nghiệp Việt Nam.

11p viaristotle 26-01-2022 71 2   Download

The results showed that SS demonstrated substantially higher impact in total (5.47 Pt) and across each of the endpoint categories, most notably human health (3.12 Pt). Further investigations demonstrated that this was largely fed by the respiratory inorganics midpoint category that accounted for 50 % of the total impact (2.75 Pt).

13p thebadguys 15-01-2022 13 0   Download

The results show that with a total amount of 179.08 tons of PM10 and 163.3 tons of PM2.5 dispersed into the environment, causing local air pollution in the southern area of the city, where there is a large cultivated area, the rice-yield is high and the amount of straw burned in the field accounts for the majority.

10p meyerowitz 25-12-2021 13 2   Download

Bài viết này cung cấp một sự đánh giá tổng quan về thực trạng các nghiên cứu kế toán xã hội và môi trường (SEA - social and environmental accounting) hiện nay một cách ngắn gọn và dễ hiểu hơn nhằm hỗ trợ cho cả đối tượng chuyên gia, người học thuật và người thực hành kế toán có được những hiểu biết sâu sắc hơn về thực trạng nghiên cứu trong lĩnh vực SEA, đồng thời, với hy vọng thúc đẩy sự phát triển hơn nữa các nghiên cứu trong lĩnh vực này cũng như góp phần bổ sung và làm phong phú thêm kho tàng kiến thức cho các tài liệu học thuật liên quan kế toán, quản trị, tài chính và kinh tế hiện nay...

12p tunelove 12-06-2021 34 3   Download

The research objective of the thesis is to evaluate the impact of external and internal environmental factors on the implementation of reverse logistics and economic results; provide research implications on reverse logistics implementation management to help retail businesses improve economic results.

29p kethamoi12 15-05-2021 32 2   Download

The study focuses on assessing the effectiveness of bauxite mining and processing in the Central Highlands through the example of Tan Rai (Lam Dong) and Nhan Co (Dak Nong) bauxitealumina complexes by the method of extended cost benefit analysis. External costs have been localized to be taken into account, including opportunity costs, environmental costs, corporate social responsibility costs and contingency costs for environmental incidents.

10p larachdumlanat129 14-01-2021 12 3   Download

Assess the EA implementation in mining enterprises in Binh Dinh province; measure the impact of factors on the EA implementation in mining firms in Binh Dinh province; proposing solutions to perfect the EA in mining enterprises in Binh Dinh province.

27p caygaocaolon8 07-11-2020 44 4   Download

The study influences the factors on environmental accounting and the impact of environmental accounting on the performance of textile enterprises in Vietnam, thereby proposing recommendations for environmental accounting in textile enterprises in Vietnam.

29p cothumenhmong6 17-07-2020 24 3   Download

Ravine ecosystems are highly dynamic and completely deformatted terrain landscape. In these regions, Indigenous plant species are playing significant role in environmental rehabilitation because of their exultant survival and high adaptation to local conditions. Despite this, very little information’s available about existence of medicinal plants on the typical ravine flora. The present study attempted to explore the diversity and distribution of medicinal plant flora in the Yamuna ravines of Agra (U.P) and Chambal ravines of Kota district (Rajasthan).

13p chauchaungayxua6 26-06-2020 12 2   Download

This paper investigates the role of environmental management accounting on sustainable supply chain management and the link between sustainable supply chain management and efficiency including financial and environmental factors using questionnaire-based survey.

12p tohitohi 22-05-2020 64 1   Download

To determine status information disclosure of environmental accounting, influence factors and the extent of the impact of the factors to the disclosure of environmental accounting information in aquaculture enterprises Vietnam.

26p bibianh 19-09-2019 51 4   Download

The Vietnam Homestay Operations Manual has been designed as a compendium to the homestay operator training material developed by the EU-funded High Impact Tourism Training Programme for the Informal Sector (HITT) Vietnam supported by the EU-funded Environmentally and Socially Responsible Tourism Programme (ESRT).

20p tangtuy09 04-05-2016 77 8   Download