Footnote:
Includes bibliographical references and index
Description:
Analysis and Comparison of Sustainability Competencies Internationally: The CGMA MapSummary of Content Analysis; Interviews and Supporting Documentation; Where Does CPA Canada Stand?; Discussion, Conclusions, and Future Research; Future Direction; Notes; Acknowledgments; References; Interview Questions; 'Comply or Explain' If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work?; Introduction; Research Framework; French Regulations and Environmental Accounting Disclosures; Research Methodology; Sample Selection; Data and Analysis Method; Empirical Results
Front Cover; Sustainability Accounting: Education, Regulation, Reporting and Stakeholders; Copyright Page; Contents; Editorial Advisory Board; List of Contributors; Editors' Introduction; Stakeholders' Perceptions of Social Audit in Bangladesh; Introduction; Context of the Research; Fire at Tazreen Fashions; Building (Rana Plaza) Collapse; Social Audits and Social Audit Expectation Gap; Theoretical Underpinning of This Study; Research Method; Findings; Perceptions of Stakeholders about Social Audits; Confidentiality of Social Audit Reports; Expectation Gap in Social Audit; Concluding Remarks
Importance of the Water Topic for CAC 40 CompaniesMateriality; Risks and Opportunities Assessment; Accounting Framework; Performance-Related Reporting; Governance; Strategy and Implementation; Discussion; Water Risk Assessment, Reporting and Accounting: Now What?; Accounting and Reporting for Water in the French Business Arena; Conclusion; Notes; References; Special Section: CSEAR FRANCE 2015; Guest Editors' Introduction to the Special Section; Where Is Sustainability within the Canadian CPA Education Program?; Introduction; Research Framework and Literature Review; What Is Sustainability?
NotesReferences; The Interview Participants; Interview Question Guide; Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations; List of Abbreviations; Introduction; Literature Review on Corporate Water Accounting; Research Design; The International Water Accounting Field; Assessing Business Risks and Opportunities; Corporate Water Accounting; Water Reporting; Investor-Led Initiatives on Water Stewardship; Analytical Framework; French Multinationals' Water Risk Assessment, Accounting, and Reporting
Why Care about Sustainability Education?Challenges in Teaching Sustainability; What Does the Canadian Accounting Education Landscape Look Like?; Methodological Approach; Analysis and Results; Analysis of the Sustainability Content of the Canadian CPA Program Compared to the International Recommendations and CGMA; Analysis of Sustainability Competencies: The CPA Canada Competency Map; Quantitative Analysis; Qualitative Analysis; Analysis and Comparison of Sustainability Competencies: The CA, CGA, and CMA Maps; Quantitative Analysis -- Traditional Accounting
Advances in Environmental Accounting &Managementaims to advance knowledge of the management of corporateenvironmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial andsocial consequences of corporate environmental impacts