Advances in Environmental Accounting and Management: 2 - Tapa dura

 
9780762310708: Advances in Environmental Accounting and Management: 2

Sinopsis

The whole quality of auditing and financial reporting has been called into question since Enron, World Com and other crimes became public knowledge. These papers expose the hypocrisy of paying lip service to the reporting of environmental disasters and the need for improvement.

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Reseña del editor

The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those disclosures is open to serious question. The research for most of the papers in this volume was completed prior to the Enron scandal, but the findings indicate a need to re-evaluate what is reported about the firm's relationship to the physical environment.

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