Accounting for the environment : more talk and little progress PDF
Preview Accounting for the environment : more talk and little progress
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 HowardHouse,WagonLane,BingleyBD161WA,UK Firstedition2014 Copyrightr2014EmeraldGroupPublishingLimited Reprintsandpermissionservice Contact:[email protected] Nopartofthisbookmaybereproduced,storedinaretrievalsystem,transmittedin anyformorbyanymeanselectronic,mechanical,photocopying,recordingor otherwisewithouteitherthepriorwrittenpermissionofthepublisheroralicence permittingrestrictedcopyingissuedintheUKbyTheCopyrightLicensingAgency andintheUSAbyTheCopyrightClearanceCenter.Anyopinionsexpressedinthe chaptersarethoseoftheauthors.WhilstEmeraldmakeseveryefforttoensurethe qualityandaccuracyofitscontent,Emeraldmakesnorepresentationimpliedor otherwise,astothechapters’suitabilityandapplicationanddisclaimsanywarranties, expressorimplied,totheiruse. BritishLibraryCataloguinginPublicationData AcataloguerecordforthisbookisavailablefromtheBritishLibrary ISBN:978-1-78190-303-2 ISSN:1479-3598(Series) ISOQAR certified Management System, awarded to Emerald for adherence to Environmental standard ISO 14001:2004. Certificate Number 1985 ISO 14001 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
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