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Corporate reporting and accouting for externalities

Corporate reporting and accouting for externalities

 Unerman, Jeffrey.
 2018.
 p. 497-522. English
AccountingKế toánGiá cả.Sustainability reporting.Accounting for externalities.Báo cáo doanh nghiệp.Commensuaration.Corporates reporting.+ 2 từ khóa
Tác giả CN Unerman, Jeffrey.
Nhan đề Corporate reporting and accouting for externalities / Jeffrey Unerman, Jan Bebbington, Brendan O Dwyer.
Thông tin xuất bản 2018.
Mô tả vật lý p. 497-522.
Tóm tắt Externalities comprise economic, social and/or environmental impacts arising from the activities of an entity that are borne by others, at least in the short term. As they do not feedback directly into immediate financial consequences for the entity, they tend to be outside the remit of financial reporting. A dispersed academic accounting literature on externalities has hitherto developed separately from concerns about what information is appropriate to report on corporate performance. This paper develops insights into accounting for, and reporting of, externalities that are intended to improve the use of externalities information in breaking down silos between the traditionally discrete domains of financial reporting and sustainability reporting, and between silos within sustainability reporting. Challenges in such use of externalities information are explored, including difficulties inherent in the quantification of externalities. The paper also highlights ways in which externalities can progressively become internalised, thereby bringing them more readily within the domain of economically focused financial reporting practices. An agenda for further research to help enhance the accounting for, and reporting of, externalities is also proposed.
Thuật ngữ chủ đề Accounting
Thuật ngữ chủ đề Kế toán
Từ khóa tự do Giá cả.
Từ khóa tự do Sustainability reporting.
Từ khóa tự do Accounting for externalities.
Từ khóa tự do Báo cáo doanh nghiệp.
Từ khóa tự do Commensuaration.
Từ khóa tự do Corporates reporting.
Từ khóa tự do Full cost accounting.
Từ khóa tự do Kế toán.
Nguồn trích Accounting and Business Research- Vol.48, No 5
MARC
Hiển thị đầy đủ trường & trường con
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260[ ] |c 2018.
300[1 0] |a p. 497-522.
520[ ] |a Externalities comprise economic, social and/or environmental impacts arising from the activities of an entity that are borne by others, at least in the short term. As they do not feedback directly into immediate financial consequences for the entity, they tend to be outside the remit of financial reporting. A dispersed academic accounting literature on externalities has hitherto developed separately from concerns about what information is appropriate to report on corporate performance. This paper develops insights into accounting for, and reporting of, externalities that are intended to improve the use of externalities information in breaking down silos between the traditionally discrete domains of financial reporting and sustainability reporting, and between silos within sustainability reporting. Challenges in such use of externalities information are explored, including difficulties inherent in the quantification of externalities. The paper also highlights ways in which externalities can progressively become internalised, thereby bringing them more readily within the domain of economically focused financial reporting practices. An agenda for further research to help enhance the accounting for, and reporting of, externalities is also proposed.
650[0 0] |a Accounting
650[0 0] |a Kế toán
653[0 ] |a Giá cả.
653[0 ] |a Sustainability reporting.
653[0 ] |a Accounting for externalities.
653[0 ] |a Báo cáo doanh nghiệp.
653[0 ] |a Commensuaration.
653[0 ] |a Corporates reporting.
653[0 ] |a Full cost accounting.
653[0 ] |a Kế toán.
773[ ] |t Accounting and Business Research |g Vol.48, No 5
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