Modern Regulations and Practices for Social and Environmental Accounting (Advances in Finance, Accounting, and Economics). Este artículo no está disponible.Modern Regulations and Practices for Social and Environmental Accounting (Advances in Finance, Accounting, and Economics)

There has been an increased interest in social and environmental issues in recent years as more consideration is given to the idea of sustainability and social accounting. Social accounting can be considered a straightforward manifestation of corporate enforcement to legitimize, explain, and justify the organization’s activities or an ethically desirable component of any well-functioning democracy. Social accounting can also include environmental accounting, which is focused on environmental issues. Additional study is required to better understand the relevancy of social and environmental accounting in today’s modern business world. Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental accounting and considers regulations, norms, organizational practices, and the challenges of education. Covering a range of topics such as non-financial reporting and corporate social responsibility, this reference work is ideal for industry professionals, researchers, academicians, managers, practitioners, instructors, and students.

Teresa Eugénio received her post-doctoral degree in Management (2019) at Lisbon School of Economics and Management (ISEG), University of Lisbon. She is PhD in Management, specialization in Accounting at University Institute of Lisbon (ISCTE - Portugal). She is Associate Professor of Accounting, Auditing and Social Responsibility at Department of Management and Economics, School of Technology and Management of Leiria at Polytechnic of Leiria (ESTG/ IPL, Portugal). She is an integrated member and vice-coordinator of CARME (Centre of Applied Research in Management and Economics). She published different books and papers in national and International journals as well as presentations in several conferences, and has participated in several research projects. She is international associate member of CSEAR, St Andrews University, UK, and member of the Coordination of GRUDIS (Portuguese Network of Accounting Research). Her research interests include Financial Accounting, Social and Environmental Accounting; Sustainability Education; Sustainable Development Goals; Non-Financial Reporting Information and Auditing.

Graça Azevedo has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of international journal “Accounting and Finance Research”. She currently teaches courses in scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.

Ana Fialho is a Professor at the University of Évora, Management Department, specialized in financial accounting, financial and non-financial reporting, social and environmental accounting and reporting and responsible for several Accounting courses. Her main areas of research have included the study of reporting in private and public firms, impression management strategies, sustainability reporting regulation and practices. She is integrated member of Center for Advanced Studies in Management and Economics of the University of Évora (CEFAGE) and over the last 20 years she has been involved in research projects, creation of Management and Accounting study plans and management tasks as subdirector of Social Sciences School of the University of Évora. She is co-authors of many articles, conference presentations and other research works (http:orcid.org/0000-0003-0612-1535).