Accounting for the environment : more talk and little progress

147 Pages·2014·1.086 MB·English

by  Freedman, Martin, Jaggi, Bikki

ACCOUNTING FOR THE
ENVIRONMENT: MORE TALK
AND LITTLE PROGRESS
ADVANCES IN ENVIRONMENTAL
ACCOUNTING & MANAGEMENT
Series Editors: Martin Freedman and Bikki Jaggi
Recent Volumes:
Volumes1(cid:1)4: EditedbyMartinFreedmanandBikkiJaggi
Volume4: Sustainability,EnvironmentalPerformanceand
Disclosures,2010
Volume3: EnvironmentalAccounting:CommitmentorPropaganda,
2006
Volume2: AdvancesinEnvironmentalAccountingand
Management,2003
Volume1: AdvancesinEnvironmentalAccountingand
Management,2000
ADVANCES IN ENVIRONMENTAL ACCOUNTING &
MANAGEMENT VOLUME 5
ACCOUNTING FOR THE
ENVIRONMENT: MORE
TALK AND LITTLE
PROGRESS
EDITED BY
MARTIN FREEDMAN
College of Business and Economics, Towson University,
Towson, MD, USA
BIKKI JAGGI
School of Business, Rutgers University,
New Brunswick, NJ, USA
United Kingdom (cid:1) North America (cid:1) Japan
India (cid:1) Malaysia (cid:1) China
EmeraldGroupPublishingLimited
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Firstedition2014
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ISBN:978-1-78190-303-2
ISSN:1479-3598(Series)
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CONTENTS
EDITORS vii
LIST OF CONTRIBUTORS ix
LIST OF AD HOC REVIEWERS xi
EDITORS’ INTRODUCTION xiii
AN EXAMINATION OF THE RELATIONSHIP
BETWEEN CORPORATE SOCIAL RESPONSIBILITY
AND FINANCIAL PERFORMANCE: THE CASE OF
CHINESE STATE-OWNED ENTERPRISES
Robert W. Rutledge, Khondkar E. Karim, 1
Mark Aleksanyan and Chenlong Wu
TOWARDS A MORE COMPREHENSIVE
FRAMEWORK FOR SUSTAINABILITY CONTROL
SYSTEMS RESEARCH
Angelo Ditillo and Irene Eleonora Lisi 23
MEASURING ENVIRONMENTAL PERFORMANCE: IS
NEWSWEEK’S GREEN RANKING THE SOLUTION?
Yu Cong, Martin Freedman and Jin Dong Park 49
CORPORATE GOVERNANCE AND
ENVIRONMENTAL ACTIVITY
Martin Stuebs, Jr. and Li Sun 81
SEC GUIDANCE ON CLIMATE CHANGE RISK
DISCLOSURES: AN ASSESSMENT OF FIRM AND
MARKET RESPONSES
Joan DiSalvio and Nina T. Dorata 115
v

EDITORS
MartinFreedman BikkiJaggi
TowsonUniversity,Towson,MD, RutgersUniversity,NewBrunswick,
USA NJ,USA
ASSOCIATE EDITORS
A.J.Stagliano DennisPatten
SaintJoseph’sUniversity, IllinoisStateUniversity,Normal,
Philadelphia,PA,USA IL,USA
EDITORIAL BOARD
NolaBuhr JesseDillard
UniversityofSaskatchewan, PortlandStateUniversity,Portland,
Saskatoon,Saskatchewan,Canada OR,USA
CharlesCho MarcEpstein
ESSEC,Paris,France RiceUniversity,Houston,TX,USA
JeffreyCohen OraFreedman
BostonCollege,Boston, StevensonUniversity,Stevenson,
MA,USA MD,USA
DavidCooper RobGray
UniversityofAlberta,Edmonton, UniversityofSt.Andrews,
Alberta,Canada St.Andrews,Scotland
CharlDeVilliers KhondikarE.Karim
UniversityofAuckland,Auckland, UniversityofMassachusetts-Lowell,
NewZealand Lowell,MA,USA
vii
viii EDITORS
CarlosLarrinaga RobinRoberts
UniversityofBurgos,Burgos,Spain UniversityofCentralFlorida,
Orlando,FL,USA
CherylLehman
HofstraUniversity,Hempstead, BillSchwartz
NY,USA CollegeofCharleston,Charleston,
SC,USA
GlenLehman
UniversityofSouthAustralia, PaulShrivasta
Adelaide,Australia ConcordiaUniversity,Montreal,
Quebec,Canada
YueLi
UniversityofToronto,Toronto, TonyTinker
Ontario,Canada BaruchCollege,NewYork,NY,
USA
VanessaMagness
RyersonUniversity,Toronto, AriehUllmann
Ontario,Canada BinghamtonUniversity,
Binghamton,NY,USA
LeeParker
RMITUniversity,Melbourne,
Australia
LIST OF CONTRIBUTORS
Mark Aleksanyan Adam Smith School of Business,
University of Glasgow, Glasgow, Scotland
Yu Cong Department of Accounting and Finance,
Graves School of Business, Morgan
State University, Baltimore, MD, USA
Joan DiSalvio Department of Accounting, Tax and Law,
Silberman College of Business, Fairleigh
Dickinson University, Madison, NJ, USA
Angelo Ditillo Accounting Department, Universita`
Bocconi, Milan, Italy
Nina T. Dorata Department of Accounting and Taxation,
Peter J. Tobin College of Business,
St. John’s University, Jamaica, NY, USA
Martin Freedman Department of Accounting, College of
Business and Economics, Towson
University, Towson, MD, USA
Khondkar E. Karim Robert J. Manning School of Business,
University of Massachusetts Lowell,
Lowell, MA, USA
Irene Eleonora Lisi Accounting Department, Universita`
Bocconi, Milan, Italy
Jin Dong Park Department of Accounting, College of
Business and Economics, Towson
University, Towson, MD, USA
Robert W. Rutledge McCoy College of Business
Administration, Texas State University,
San Marcos, TX, USA
ix