TY - BOOK ID - 30489889 TI - Sustainability, environmental performance and disclosures AU - Freedman, Martin AU - Jaggi, Bikki PY - 2010 SN - 1282500058 9786612500053 1849507651 9781849507653 1849507643 9781849507646 9781282500051 6612500050 PB - Bingley Emerald DB - UniCat KW - Environmental auditing. KW - Social accounting. KW - Disclosure of information. KW - Sustainable development. KW - Development, Sustainable KW - Ecologically sustainable development KW - Economic development, Sustainable KW - Economic sustainability KW - ESD (Ecologically sustainable development) KW - Smart growth KW - Sustainable development KW - Sustainable economic development KW - Information, Disclosure of KW - Corporate social accounting KW - Social auditing KW - Socio-economic accounting KW - Socioeconomic accounting KW - Auditing, Environmental KW - Environmental accounting KW - Environmental compliance auditing KW - Green accounting KW - Environmental aspects KW - Economic development KW - Truthfulness and falsehood KW - Accounting KW - National income KW - Quality of life KW - Social indicators KW - Environmental engineering KW - Environmental impact analysis KW - Environmental policy KW - Environmental reporting KW - Environmental auditing KW - Social accounting KW - Disclosure of information KW - E-books KW - Business & Economics KW - Accounting. KW - Business ethics. KW - General. KW - Business Ethics. UR - https://www.unicat.be/uniCat?func=search&query=sysid:30489889 AB - Accounting as an academic discipline has not made any real strides in addressing social and environmental concerns facing this planet. Since the first volume of the series was published in 2000, there have been no changes in the focus of accounting and it is still taught and practiced in the same way. Social/environmental/sustainability accounting is still a fringe subject despite the fact that ignoring environmental issues has serious consequences for the survival of this planet. Unless social and environmental accounting is formally recognized, firms will continue to view it as a means to convey information that enables them to manage their reputation without actually making any real efforts to improve the environment. The papers included in this volume discuss different aspects of sustainability, environmental performance, and environmental disclosures. Overall, it is fairly obvious from these papers that firms are aware of the impact of their activities on the environment. Some of the papers analyze what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements. Though the papers come to different conclusions, it becomes clear from these studies that firms have problems in managing the impact of their environmental activities as well as in disclosing full and realistic information on these activities. Thus, it appears from these papers that firms manage their message to look good to outsiders. ER -