Environmental Management Accounting

Rachunkowość podlega nieustannym procesom ewolucyjnym. Od lat jej rozwój jest stymulowany przez rozwój gospodarczy, a także rozwój społeczny i środowiskowy. W ostatnich dekadach proces ewolucji rachunkowości nabrał większego tempa, na co wpłynęła w szczególności koncepcja rozwoju zrównoważonego. Szybkość zmian działań praktycznych i badań naukowych w zakresie rozwoju zrównoważonego nie pozwoliła dotychczas na jednoznaczne wskazanie roli rachunkowości w tym obszarze. Przeprowadzone w niniejszej rozprawie rozważania wypełniają lukę badawczą dotyczącą wykorzystania rachunkowości przedsiębiorstwa na potrzeby rozrachunku przedsiębiorstwa z tytułu jego ekonomicznej, społecznej i środowiskowej odpowiedzialności. Autorka analizuje przesłanki rozwoju rachunkowości na potrzeby sprawozdawczości z dokonań przedsiębiorstwa zrównoważonego oraz zarządzania nim w świetle teorii pozytywnych i normatywnych, a następnie podejmuje próbę konceptualizacji rachunkowości zrównoważonej. W konstruowaniu ram ...

The following report is the acquisition of my knowledge I gained and experienced during my 12 weeks industrial training at the National Cleaner Production Centre Nugegoda. The report describes on the work, the projects involved within the training period. This consists of three chapters including the organization background, detailed description of the projects and the work during the training period followed by the problems faced and countermeasures taken. The services that are provided by the organization and their use in the various industries are mentioned. The report also reflects the exposure I had in different standards and certification used in the industry and how they are beneficial to a Materials Engineer. Moreover, the content includes the project management practices that myself obtained in the involvement of various projects. Nevertheless, the experience and the knowledge I gained about working environment is concluded in the report.

This study determines the function of the business environment as a mediating factor on how firm characteristics relate to the environmental disclosure  in the Tanzanian extractive industry through legitimacy and stakeholder theories lens. The analysis makes use of panel data from the 2018 Tanzania  Extractive Industry Transparency Initiative (TEITI) report covering the years 2004 to 2018, following the adoption of an environmental management Act  and its implementing laws in Tanzania. To extract data from yearly reports, the manifest content analysis was employed. The results show that the  relationship between corporate profitability, size, and environmental disclosure is mediated by pressure of stakeholders. Furthermore, the findings imply  that the relationship between size of firm and environmental disclosure is mediated by visibility by the media. However, the legal need does not operate  as a buffer between any firm characteristic and environmental disclosure, indicating that laws, regulations, and rules are not the only drivers of  environmental disclosure. For the first time, the study introduces, quantifies, and examines the business environment as the only justification for  environmental disclosure. The study combines legitimacy and stakeholder theories, treating businesses as entities with internal decision-making  processes that are also influenced by pressure from the outside world. The study also suggests that enhancing environmental disclosure and business  participation may not be possible with just rules or legislation. The study demonstrates that stakeholder theory works more effectively in situations when  powerful stakeholders put significant pressure on businesses to disclose environmental information. In terms of society, the study would promote  social involvement in ensuring that businesses disclose and protect the environment so that people can live in safety.

Social ties and their influences on firm’s performance are still issues of many debates. The reason is that previous studies gave different findings about the effects of social ties on firm’s performance. This study, therefore, focuses on finding what managers in construction firms perceive of social ties in their business and how these ties affect corporate social responsibility (CSR) practices – an aspect of firm’s performance. To address these research objectives, qualitative approach is employed and in-depth interview with managers in construction firms is conducted to collect the data. Furthermore, the study also explores how managers think of CSR changes in the near future. The research findings show that interviewees strongly believe in CSR changes including both internal and external changes. In terms of social ties, the research also identifies government authorities and professional associations; and business partners as political and business ties, respectively. The findi...

Penelitian ini bertujuan untuk melihat dampak sosial dan lingkungan dari perusahaan pertambangan dalam hal manfaat sosial atau biaya sosial dan bagaimana mengukur, dan melaporkan secara finansial. Metode dalam penelitian ini menggunakan purposive sampling, dimana penentuan sampel menggunakan beberapa kriteria yaitu perusahaan yang masuk dalam sustainability report, Kemudian perusahaan yang memiliki atau mengeluarkan biaya lingkungan berupa biaya program bina lingkungan, terdapat adalah 5 perusahaan BUMN di bidang pertambangan Industri Pertambangan Indonesia yang memenuhi kriteria sampel. Sektor Mind.Id dipilih, diharapkan perusahaan dapat menjadi model aturan bagi perusahaan lain untuk mengungkapkan manfaat sosial dan biaya sosial bagi perusahaannya. Hasil dari penelitian ini adalah terdapat 5 perusahaan yaitu PT. Aneka Tambang, Tbk. PT. Bukit Asam, Tbk. PT. Freeport, Tbk. PT. Inalum, Tbk dan PT. Timah, Tbk yang secara global telah membuat dan mengukur hingga pelaporan keberlanjutan...

Research summaryThis study examines the impact of financial analysts on a firm's corporate social performance (CSP). We integrate research on time horizons with stakeholder theory and argue that, in response to short‐term pressure from financial analysts, firms and their managers become more short‐term focused and limit investment in socially responsible activities. Using broker mergers and closures in the United States as exogenous shocks to analyst coverage and a difference‐in‐differences research design, we find that an exogenous decrease in analyst coverage leads to better CSP, establishing a causal relationship between analyst coverage and the level of a firm's CSP. The impact of financial analysts on a firm's CSP is exacerbated if the terminated analyst works for a larger brokerage house and has more general‐ and firm‐specific experiences. Managerial summaryThis study looks at the relationship between financial analysts, a key stakeholder group of the capital marke...

Purpose: Corporate Social Responsibility (CSR) is now a growing concern throughout the world. All type of firms i.e. large firms to small and medium firms are becoming aware about the term as it has found to be significantly associated with improving corporate image, which in turn influence overall performance of the firms. The main purpose of this study is to investigate the level of awareness of SME owners about CSR and also to identify the effects of CSR on financial performance particularly on Small and medium Enterprises (SME). Methodology: Total 330 SMEs have been surveyed to achieve the objective of the study. Five variables has been used to determine SMEs’ CSR activities i.e. activities on employees, customers, environment, country, community and society. To determine financial performance, data regarding sales and profitability of past five years is used. Correlation and regression is used to determine the effect of CSR activities on financial performance. Beside this, SME ...

Currently, an ever-increasing number of organizations are recognizing the importance of environmental protection. One of the progressive decisions for the company’s management is the implementation of an environmental management system. Through environmental management implementation, companies can find solutions to manage individual business activities which do not cause environmental degradation. The environmental management system will ensure optimal management of the company’s activities so that environmental risks are minimized. Considering the above-mentioned, the main objective of the presented article is to evaluate the environmental management system and call attention to the benefits and risks that affect the company’s competitiveness. The world is changing, and organizations in general can assume a key role in fulfilling the 2030 Agenda, because only by correctly setting up the individual processes can organizations positively influence the reduction of their costs, the c...

Research on the problems that exist in Batusangkar 1 Senior High School, student learning competencies are still low. The efforts that can be done are to implement a time learning model that contains scientific literacy. The purpose of this study was to determine the effect of the time token model with scientific literacy on the learning competency of students' in Batusangkar 1 Senior High School. This type of research was experimental research with a randomized control group posttest only design. The population in this study were all class X MIPA Batusangkar 1 senior high school registered in the 2018/2019. Sampling was done using Purposive Sampling techniques. X MIPA 2 as the experimental class and X MIPA 1 as the control class. The instruments used were in the form of posttest questions for knowledge competencies, observation sheets for attitude and skills competencies. Based on the results of the study using the t-test it can be concluded that the knowledge competencies of s...

Este  trabajo  presenta  una  reflexión  teórica  del  estado  actual  de  la  teoría contable medioambiental y su pertinencia con la normatividad contable y el ejercicio profesional en México. Con  la  revisión  teórica  de  la  contabilidad  medioambiental,  se detectan dos situaciones: la falta de apropiación  y desconocimiento de los conceptos de registro medioambiental;  y la disparidad de evolución de esta disciplina entre los países. El  discurso  de  la  contabilidad  medioambiental    la  vincula  con  la imagen real de las organizaciones el reflejo de su responsabilidad social y la ética  profesional.  Así,  la  inclusión  de  los  asuntos  medioambientales  en  la contabilidad ha sido la emisión de normativas en respuesta a disposiciones de  gobierno,  tratos  y  pactos  internacionales,  cuyo  interés  de  origen  es controlar el daño al medio ambiente. Es el énfasis en la  protección ambiental y su efecto en la obtención de  financiamientos  lo  que  ha  despertado  en  los  contadores  públicos  la importancia de que los estados contables de las organizaciones reporten su impacto medioambiental,  y por tanto su  responsabilidad social. En el caso de México, su sistema contable obedece a una adaptación de  la  teoría  contable  norteamericana  –modelo  continental-.  Cuyas características  son:  un  plan  de  cuentas  ad  hoc  a  la  organización  y  sus actividades primarias, el uso de tecnología para el registro y el manejo técnico especializado.  Dentro  del  cual  el  registro  de  asuntos  del  medio  ambiente están fuera de contexto.
Con estas consideraciones, el interés de este estudio, fue encontrar ¿cuáles  son  los  fundamentos  ontológicos  presentes  en  la  teoría  contable nacional? Y su posibilidad de introducir en la normatividad o el quehacer contable los aspectos del medio ambiente, sin caer en posiciones extremas o en registros poco significativos, que limiten a las organizaciones para actuaren consecuencia. El  trabajo  discurre  en  una  revisión  semántica    del  discurso  de  la teoría de la contabilidad medioambiental, y un análisis de las implicaciones de la  normatividad contable nacional. El estudio se centró en los indicadores de interiorización contable, sin involucrarse en tratar de demostrar a través de la contabilidad el menoro  mayor  grado  de  contaminación  ambiental,  situación  que  se  espera  sea posible  evaluar  en  la  medida  que  se  logre  representar  los  conceptos medioambientales. No obstante, se observó  la  falta de preparación de los profesionales contables  para  comprender  los  asuntos  medioambientales,  como  una situación relacionada con la educación y la política fiscal.

Measuring the organizational performance is an important issue in researches. Organizational performance can be measured in different perspectives. Each perspective of measurement is unique. Several unique determinants can be used to measure organizational performance. Performance measurements become an important concept to pay attention in recent years due to different organizational objectives. In the beginning, performance was measured by financial measurements and also it is being measured by non-financial measurements. There is still significant knowledge gap on measurement of performance. This research paper examines the operational measurement of organizational performances. Conceptual framework is developed based on Carton (2004). Organizational performance is measured by customer satisfaction, employee commitment, and corporate reputation. Questionnaire is developed and given to customers of Financial Institutions in Batticaloa District. Findings shows that there is high le...

This research builds on the complementary corporate social responsibility (CSR) literatures in strategy and marketing to provide insight into the efficacy of CSR as a challenger's competitive weapon against a market leader. Through an investigation of a real-world CSR initiative, we show that the challenger can reap superior business returns (i.e., more positive attitudinal and behavioral outcomes) among consumers who had participated in its CSR initiative, relative to those who were merely aware of the initiative. Specifically, participant consumers demonstrate the desired attitudinal and behavioral changes in favor of the challenger, regardless of their affective trust in the leader, whereas aware consumers' reactions become less favorable as their affective trust in the leader increases. Furthermore, participant consumers, but not aware ones, form a communal, trust-based bond with the challenger. This paper was accepted by Pradeep Chintagunta and Preyas Desai, special iss...

Student's learning competency which mostly still under Minimum Criterion. This is caused by lack of preparation of student in face of learning process and also more dominated by teacher centered), so the less effective learning process. These problems can be solved by applying discovery learning models containing literacy science. This research is an experimental research with randomized control group design posttest only design. The population of this study is all of the class VII registered in the academic year 2017/2018. The sample was taken by purposive sampling technique that is class VII1 as control class and class VII3 as experiment class. The research instrument used is posttest for knowledge competence and affective and psychomotor observation sheet to see students' affective and psychomotor competence. Hypothesis in this study was tested using t test. The result of the research, concluded that the application of discovery learning model of science literacy can impr...

Decision making should be based on high quality information relevant for guiding companies towards achieving sustainable goals and objectives. Accounting and sustainability standards as well as chosen accounting instruments have significant impact on quality of information and possibilities of their comparison (benchmarking). This paper will present the research results of achieved level of sustainability accounting reporting system in Croatian hotel industry, especially in the field in which internal results can be used for external purposes. Outcomes of this research have great implications on the improvement of sustainability reporting system in Croatian hotel industry that is based on successful implementation of USALI and IFRS 8 standards and best EU practice. The research results indicate that Croatia has tradition of more than 20 years of segment reporting implementation, according to USALI standards, compatible with IFRS 8 (adopted from 1st January, 2009). Highest number of ...

The purpose of the paper is to investigate the possibilities of implementing sustainability reporting in hotel companies. To implement the external sustainability reporting, an internal reporting system based on the requirements of the triple bottom line needs to be established. Such internal reporting systems should help hotel managers to increase revenues and reduce costs and could be a successful tool to overcome the crisis. Main research question is what is the current level of sustainability reporting in hotel companies. The achieved level of sustainability reporting in Croatian hotel companies has been researched in correlation with assessing the current state and possibilities of further development. A comparison between internal reporting requirements and the achieved level of internal reporting reveals a significant gap.The low level of quality of sustainability reporting in Croatia is probably the result of lacking mandatory and uniform reporting criteria about sustainabil...

La preocupación por el aumento de los problemas medioambientales ha llevado a la contabilidad a plantearse el problema de cómo influir en las actividades humanas de tal manera que éstas se desarrollen en equilibrio con el medioambiente. Por tanto, en el presente artículo se analizarán las posibles relaciones entre la contabilidad y la crisis ambiental. Acto seguido, se estudiará la manera en que se ha pretendido abordar tal problemática desde el enfoque de las Normas Internacionales, concluyendo de este acápite que resulta imperante pensar-se un sistema contable que contemple la parte económico-financiera de las empresas, evidencie el nivel de explotación de los recursos naturales y el nivel de contaminación medioambiental. Así pues, presentamos esta iniciativa la cual considera una posible integración del Sistema de Costeo Integral-ABC, el SCAI colombiano y el concepto de Biocapacidad, esperando que pueda convertirse en una herramienta útil para los propósitos antes enunciados.

The goal of this paper is proposing a supply chain value dashboard in home appliance manufacturing firms to create more value for all stakeholders via balanced scorecard approach. Balanced scorecard is an effective approach that managers have used to evaluate supply chain performance in many fields but there is a lack of enough attention to all supply chain stakeholders, improving value creation and, defining correlation between value indicators and performance measuring quantitatively. In this research the key stakeholders in home appliance supply chain, value indicators with respect to create more value for stakeholders and the most important metrics to evaluate supply chain value performance based on balanced scorecard approach have been selected via literature review. The most important indicators based on expert's judgment acquired by in survey focused on creating more value for. Structural equation modelling has been used to disclose relations between value indicators and ...

APSTRAKT: Uticaji preduzeca na životnu sredinu doveli su do poostravanja ekoloskih zahteva od strane drustva i implementiranja ekoloskih strategija u proces upravljanja. Rana integracija životne sredine u preduzece, odnosno proaktivni ekoloski menadžment, omogucava preduzecu bolji pristup resursima i mogucnostima u odnosu na njegove konkurente. Dakle, stvaranje imidža drustveno odgovorne kompanije putem sprecavanja i smanjivanja zagađenja životne sredine doprinosi povecanju konkurentske prednosti, snižavanju ekoloskih troskova i ispunjavanju sve vecih ocekivanja javnosti od preduzeca. Da bi preduzece moglo da ostvari navedeno neophodno je da pravovremeno sagleda uticaje preduzeca na životnu sredinu, kao i životne sredine na preduzece, tj. potrebno je da ima razvijeno upravljacko racunovodstvo koje ce se baviti pitanjima zastite životne sredine. Polazeci od navedenog osnovni cilj istraživanja u doktorskoj disertaciji je da se teorijsko-metodoloski i empirijski sagleda veza između upr...

This research builds on the complementary corporate social responsibility (CSR) literatures in strategy and marketing to provide insight into the efficacy of CSR as a challenger's competitive weapon against a market leader. Through an investigation of a real-world CSR initiative, we show that the challenger can reap superior business returns (i.e., more positive attitudinal and behavioral outcomes) among consumers who had participated in its CSR initiative, relative to those who were merely aware of the initiative. Specifically, participant consumers demonstrate the desired attitudinal and behavioral changes in favor of the challenger, regardless of their affective trust in the leader, whereas aware consumers' reactions become less favorable as their affective trust in the leader increases. Furthermore, participant consumers, but not aware ones, form a communal, trust-based bond with the challenger. This paper was accepted by Pradeep Chintagunta and Preyas Desai, special iss...

This chapter focuses on environmental management systems (EMS) in public sector organisations (PSOs). Our objectives are to 1) explain what is an EMS, describe the two main EMS standards (ISO 14001 and EMAS) and how to implement them in PSOs, 2) present the benefits of EMS adoption in PSOs, and 3) present the key factors of successful EMS implementation in PSOs. The major benefits of EMS implementation in PSOs are improved 1) environmental management practices, 2) environmental awareness and image, 3) organizational cost-efficiency, and 4) environmental performance. The major key success factors are 1) management’s support, 2) employees’ and managers’ awareness, competence and involvement, 3) adoption of a collaborative management approach, 4) allocation of sufficient organizational resources, and 5) stakeholder involvement. We conclude by identifying interesting avenues for future research. This chapter will assist EMS scholars and practitioners in better understanding the specific issues related to EMS implementation in PSOs.

This research builds on the complementary corporate social responsibility (CSR) literatures in strategy and marketing to provide insight into the efficacy of CSR as a challenger's competitive weapon against a market leader. Through an investigation of a real-world CSR initiative, we show that the challenger can reap superior business returns (i.e., more positive attitudinal and behavioral outcomes) among consumers who had participated in its CSR initiative, relative to those who were merely aware of the initiative. Specifically, participant consumers demonstrate the desired attitudinal and behavioral changes in favor of the challenger, regardless of their affective trust in the leader, whereas aware consumers' reactions become less favorable as their affective trust in the leader increases. Furthermore, participant consumers, but not aware ones, form a communal, trust-based bond with the challenger. This paper was accepted by Pradeep Chintagunta and Preyas Desai, special iss...

This study aims to determine the influence of the application of Problem Solving Model towards higher order thinking skills and learning activities of Class X students in SMAN 3 Bukittinggi. This type of research is an experimental study with a Random Design Only Posttest Design Group. The research subjects were 32 students of Class X MIPA 2 SMAN 3 Bukittinggi who were registered in the 2019/2020 school year. The research instrument for obtaining high order thinking skills data is an objective form of question sheet, while the learning activities data obtained through the observation sheet filled by observers. The results showed the average value obtained in the class applied the Problem Solving Model was 76.06. This value is higher when compared to the average value in the control class, which is 66.19. Learning activities of students with the application of the Problem Solving Model, namely for oral activity 73.44%, visual activity 93.76%, and writing activity 96.88%. This percent...

Abstract: Una supply chain non gestita efficacemente è intrinseca-mente instabile. L'evidenza empirica dimostra che la variabilità della domanda, all'interno della supply chain, cresce man mano che ci si al-lontana dal consumatore finale. Questo effetto è chiamato effetto “bul- ...

The low learning competencies of students is caused by several problems found during  learning process, one of them  is teacher centered. Learning through  this way causes students to be inactive. One of the efforts made to improve student learning competencies is to apply a Problem Based Learning model. Learning with a problem based learning model requires students to be active. The purpose of this study was to determine the effect of applying the Problem Based Learning model to the learning competencies of Class VIII at SMPN 2 Padang Panjang.The type of this research is an experimental study with a control group posttest only design. The study population is  all students of Class VIII SMPN 2 Padang Panjang. Sampling was done using purposive sampling technique, which was chosen as the research sample was Class VIII D as the experimental class and Class VIII E as the control class. The instruments used were in the form of posttest questions for knowledge competencies, observation sh...

This study aims to determine the trend of environmental accounting publications in Scopus-indexed scientific articles in 2011-2020 based on keyword mapping. Mapping is done using VOSviewer. The results showed that there were 494 different keywords. They formed 1580 connecting lines and 45 clusters out of 200 articles related to the accounting environment, which were published in book form as much as 2.5%, journals 90% and other documents 7.5%. Keywords obtained based on VOSviewer with the most vital links include environmental accounting (38), environmental management accounting (30), sustainability (16), energy (12), life cycle assessment (9), social and environmental accounting (9), environmental performance (8), management accounting (8) and accounting (8).

The purpose of this study is to examine the impacts of corporate governance on the capital structure of beverage manufacturing companies in Ethiopia using seven years of data from the
year 2014 to 2020 with a sample of twelve beverage manufacturing. The study assessed the relationship between corporate governance mechanism variables and beverage manufacturing
company capital structure as measured by debt to equity ratio. Corporate governance considered in this study includes board size, number of board committees, non-executive directors, and managerial ownership. Explanatory research design was used to measure the effect of corporate governance mechanisms on the capital structure of beverage manufacturing firms which is measured by DER. The study uses secondary sources of data. The secondary data was collected from the audited financial statements of the sample beverage manufacturing
companies. The study utilizes panel data and Random effect regression model analysis methodology by using Stata16.0 software in drawing conclusions about the study. The finding indicated that among the four independent variables; board size and number of board committee’s statistically significant impact on capital structure whereas non-executive directors and managerial ownership have a negative and statistically significant impact on capital
structure. The findings of the regression results indicated that large board size and board committees positively influence the capital structure, where the number of non-executive directors and Managerial Ownership negatively influence the capital structure of beverage manufacturing firms. Based on the finding and conclusion reached the researcher forwards the following major recommendation if beverage manufacturing firms increase their board size and number of board committees they will realize better financial leverage. Beverage manufacturing companies have to minimize the non-executive director's ratio position as it avoids taking a large amount of debt because of strong monitoring. Ethiopian beverage manufacturing companies should make an adjustment on managerial ownership concentration as it lowers the gearing levels of their capital structure

Penelitian ini bertujuan untuk melihat dampak sosial dan lingkungan dari perusahaan pertambangan dalam hal manfaat sosial atau biaya sosial dan bagaimana mengukur, dan melaporkan secara finansial. Metode dalam penelitian ini menggunakan purposive sampling, dimana penentuan sampel menggunakan beberapa kriteria yaitu perusahaan yang masuk dalam sustainability report, Kemudian perusahaan yang memiliki atau mengeluarkan biaya lingkungan berupa biaya program bina lingkungan, terdapat adalah 5 perusahaan BUMN di bidang pertambangan Industri Pertambangan Indonesia yang memenuhi kriteria sampel. Sektor Mind.Id dipilih, diharapkan perusahaan dapat menjadi model aturan bagi perusahaan lain untuk mengungkapkan manfaat sosial dan biaya sosial bagi perusahaannya. Hasil dari penelitian ini adalah terdapat 5 perusahaan yaitu PT. Aneka Tambang, Tbk. PT. Bukit Asam, Tbk. PT. Freeport, Tbk. PT. Inalum, Tbk dan PT. Timah, Tbk yang secara global telah membuat dan mengukur hingga pelaporan keberlanjutan...