Environmental financial accounting practices

This research is conducted for assessing the relationship between the level of environmental financial accounting practices (EFAP) and financial performance (FP) of listed firms. Data were collected from listed firms on Vietnam Stock Exchange for the period from 2013 to 2017, including the firms disclosed and not disclose EFAP.

10p kelseynguyen 26-05-2020 15 1   Download

The primary aim of this study is to identify how environmental or green Accounting could contribute and ensure sustainable development. It is a descriptive study which has investigated about the environmental accounting and sustainable development from the existing literature. The result indicated that most organizations often ignore large environmental costs. The sound green practice accounting is required.

17p trinhthamhodang2 19-01-2020 12 0   Download

A full accountability needs to extend beyond the company's own costs and revenues to capture impacts on the environment, for example through the developing - but still controversial - approaches of environmental impact assessment (EIA) and 'life cycle analysis' (e.g. Milne, 1994). Clearly, in the present state of the art, any such accounting is fraught with theoretical and practical difficulties (e.g. Cope and James, 1990), although pioneering attempts have been made (e.g. in BSO/Origin's annual reports, illustrated at Macve and Carey, 1992, pp. 57-65).

8p taisaovanchuavo 26-01-2013 44 3   Download