One way forward: non-traditional accounting disclosures in the 21st century

Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting

Critical success factors of green supply chain management: case evidence of a Malaysian automotive manufacturer / Noor Sufiawati Khairani … [et al.]

This study examines the critical success factors (CSFs) of green supply chain management (GSCM) practices in the Malaysian automotive industry. Proponents of supply chain management (SCM) suggest that understanding the CSFs of SCM practices allows firms to realize supply chain benefits. However, few researchers consider the environmental aspects while discussing the CSFs of SCM, particularly in the automotive industry, the focus of this study. Despite the plethora of CSFs of SCM suggested in the literature, it is still unclear whether the identified CSFs of SCM lead to similar resulting benefits within the GSCM environment. This paper therefore contributes to filling these gaps by examining the CSFs of GSCM practices in the automotive industry in Malaysia. The study adopts a single case study method, with data collected through semi-structured interviews, observation and document reviews from an automotive manufacturing firm operating in Malaysia. Consistent with the literature, our findings indicate that the CSFs which consist of generic CSFs for SCM and GSCM-related CSFs represent the main pre-requisites for the success of green automotive SCM practices

Critical success factors of green supply chain management: case evidence of a Malaysian automotive manufacturer / Noor Sufiawati Khairani ... [et al.]

This study examines the critical success factors (CSFs) of green supply chain management (GSCM) practices in Malaysian automotive industry. Proponents of supply chain management (SCM) suggest that understanding the CSFs of SCM practices allows firms to realize supply chain benefits. However, few researchers consider the environmental aspects while discussing the CSFs of SCM, particularly in the automotive industry, the focus of this study. Despite the plethora of CSFs of SCM suggested in the literature, it is still unclear whether the identified CSFs of SCM lead to similar resulting benefits within the GSCM environment. This paper therefore contributes to filling these gaps by examining the CSFs of GSCM practices in the automotive industry in Malaysia. The study adopts a single case study method, with data collected through semi-structured interviews, observation and document reviews from an automotive manufacturing firm operating in Malaysia. Consistent with the literature, our findings indicate that the CSFs which consist of generic CSFs for SCM and GSCM-related CSFs represent the main pre-requisites for the success of green automotive SCM practices

Environmental management accounting practices in small medium manufacturing firms

This study investigates factors and barriers which influence the practice of environmental management accounting (hereafter known as EMA).The institutional theory is employed and data is collected via questionnaire.This study focuses on small medium enterprises (hereafter known as SMEs) specifically, Malaysian small medium manufacturing firms.The results indicate that most firms have a budget allocation for environmental activities and practice physical EMA.The study argues that coercion is a dominant factor for practicing EMA and therefore, barriers to EMA development should be resolved by the Malaysian government and other authorities

The auditors role and responsibilities towards auditing environmental performance of firms

EThOS - Electronic Theses Online ServiceGBUnited Kingdo

Towards a framework for auditing environmental reports

Abstract: Audits of environmental reports first appeared about ten years ago. Both the number of environmental reports and the audit of these reports is still increasing. Audit firms perform a major part of these audits, but other professionals are also active in this field. Even today there are still important differences in the scope of these audits, in the audit procedures performed, in the structure of the audit report and in the way the opinion is formulated. This is confusing for readers of environmental reports. The different kinds of auditors should aim at more consistency in order to enhance credibility. In this thesis the various aspects common to all audits are identified. This general framework is further tailored using field evidence. In this way a framework is proposed for the audit of environmental reports that hopefully improves consistency and provides a basis for auditing in this continually changing field.