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|Title: ||Modern Regulations and Practices for Social and Environmental Accounting|
|Authors: ||Azevedo, Graça|
|Keywords: ||social and environmental accounting|
|Issue Date: ||Apr-2022|
|Publisher: ||IGI Global|
|Citation: ||Eugénio, T., Azevedo, G., & Fialho, A. (Eds.). (2022). Modern Regulations and Practices for Social and Environmental Accounting. IGI Global. ISBN13: 9781799894100, ISBN10: 179989410X, eISBN13: 9781799894124. https://doi.org/10.4018/978-1-7998-9410-0.|
|Abstract: ||Modern Regulations and Practices for Social and Environmental Accounting discusses social and environmental
accounting issues such as regulations, norms, organizational practices, and the challenges
of education. 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. Gray et al. (1996) argue
that social and environmental accounting and reporting play a relevant role in organizations’ context
as tools for analyzing the sustainability performance of the organizations and note that these have been
relevant subjects in the academic literature. The issue of social and environmental accounting has gained
a huge international relevance.
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. According to Mishra (s/d), social accounting is concerned with the study
and analysis of accounting practice of those activities of an organization. The concept of socialistic pattern
of society, civil rights movements, environmental protection, and ecological conservation groups,
increasing awareness of society towards corporate social contribution, etc. Have contributed towards the
growing importance of social accounting.
Social accounting can be three things: a fairly straightforward manifestation of corporate enforces to
legitimate, explain, and justify the organization activities; an ethically desirable component of any wellfunctioning
democratic and, just possibly, one of the few available mechanisms to address sustainability
that does not involve the extinction of the species (Gray et al., 2014).
Environment Accounting, as Gray (1993) said, introduces and explains environmental issues as they
relate to accountants today, covering a broad range of topics including Why environmental issues need to
be at the heart of accounting practice; The development and implementation of an environmental policy;
Environmental audit and management systems; Controlling costs of energy and waste; Environmentally
aware investment, budgeting, and appraisal.
Some examples of environmental disclosures considered are any statement and information related to
environmental policies, environmental management system (including ISO 14001 and Eco-Management
and Audit Scheme – EMAS), pollution from business operations, pollution arising from the use of the
product, discussion of specific environmental laws and regulations affecting company operations and
products, prevention or repair of damage to the environment resulting from the processing of natural
resources; conservation of natural resources and recycling activities, sustainability environmental aesthetics,
conservation of energy in the conduct of business operations; the energy efficiency of products;
and other environmental matters.|
|Appears in Collections:||CEFAGE - Publicações - Capítulos de Livros|
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