Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 17 of 17 for “"Environmental reporting"”.
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Statutory auditor's role in corporate social and environmental reporting
The social and environmental audit practice is regarded as an effective mechanism for adding accuracy and credibility to the corporate social responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, …
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The dialectics of corporate reporting:a semiotic analysis of corporate financial and environmental reporting
… is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it …
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The impact of environmental reporting on the value of listed manufacturing firms in South Africa
A Thesis submitted in fulfilment of the requirements of the degree of Master of Accounting: Financial Accounting in the Faculty of Accounting and Informatics at Durban University of Technology, 2023.
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Corporate social responsibility and socio-environmental reporting practices: Evidence from an exploratory study in the Greek context
… corporate social responsibility (CSR) and socio-environmental reporting (SER) are well-established practices among Greek companies nowadays, research into them within the Greek context is scarce, and little do we know about how they emerged and developed throughout the years, especially during a …
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An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model
Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of …
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An assessment of the relationship between environmental and financial reporting by South African listed companies in the mining sector
… this study was to investigate the link between environmental reporting and financial reporting by listed South African mining companies in order to determine the degree of integration between these two processes. Many companies disclose environmental information in their financial report (FR) or …
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The role of accounting in handling and reporting environmental effects
… of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain …
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Corporate social responsibility and reporting by multinational corporations in Bangladesh: an exploration
… of and motivations behind corporate social reporting (CSR) by large corporations in general and subsidiaries of multinational corporations in particular in Bangladesh. It particularly addresses the research question: Why, in Bangladesh, do corporations in general and subsidiaries of MNCs in …
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Can Climate Change be Successfully Incorporated into Security Policy? : Framing Climate Security and Defence in Finnish Comprehensive Security Policy through the 21st Century
… of Finland, as well as the climate policy and environmental reporting of the Finnish Defence Forces. According to the analysis, the Government of Finland and the Finnish Defence Forces, the two main actors responsible for security policy and its implementation, frame climate change regularly as …
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The Environmental Management Accounting Control as a Practice
As environmental challenges are growing, environmental engagement is becoming inevitable. The engagement itself takes many forms, e.g. environmental reporting, accounting innovations, and implementation of certain environmental management systems. As environmental engagements in accounting …
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Factors influential in the coverage of environmental issues by the South African press
… years (1987 -1990) have seen an increase in environmental coverage and a widening of the press' interest to include broader environmental issues. This increase raises the question of the way in which the press is presenting environmental issues, since the press could play an important role in …
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Essays on the Determinants and Consequences of Corporate Biodiversity Disclosure
… increasingly important aspect of sustainability reporting, reflecting the growing recognition of biodiversity loss as a material global risk. Yet, BD remains under-researched compared to other environmental disclosures, such as carbon emissions, and lacks standardisation in reporting practices. …
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Determining estuarine seagrass density measures from low altitude multispectral imagery flown by remotely piloted aircraft
… seagrass populations are linked to anthropogenic environmental issues. Effective management requires robust monitoring that is affordable at large scale. Remote sensing methods using satellite and aircraft imagery enable mapping of seagrass populations at landscape scale. Aerial monitoring of a …
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Development of Planning Support Systems in the European context
… process. The Directive 2001/42/EC on Strategic Environmental Assessment and the Directive 2007/2/EC on the development of INfrastructure for SPatial InfoRmation in Europe (INSPIRE) aim of improving the environmental protection implementing the sustainable principles promulgated by the global …
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Crowdsourcing corporate water data : a validity test of a pilot survey instrument to map public water management related risk worldwide
… facilities globally, pursue extensive internal environmental sustainability work, and regularly collect data on water use and discharge at the site level. The initial pilot survey instrument covered (i) the availability of quantified, public information on water availability, demand, and …
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Evaluating Environmental Sustainability through Environmental Reports
L'abstract è presente nell'allegato / the abstract is in the attachment