Greening Corporate Reporting: An Institutional Theoretical Approach
There is scarcely any conclusively ‘accepted’ theory for environmental accounting and Corporate Environmental Reporting (CER) in particular. Nevertheless, the ardent search for a new accounting vision in reporting has enriched our understanding of a wide array of views and philosophies. This paper h...
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| Format: | Conference Paper |
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Asia-Pacific Conference on International Accounting Issues
2005
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| Online Access: | http://hdl.handle.net/20.500.11937/10733 |
| _version_ | 1848747613976788992 |
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| author | Rowe, Anna |
| author2 | Professor Brenda Porter |
| author_facet | Professor Brenda Porter Rowe, Anna |
| author_sort | Rowe, Anna |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | There is scarcely any conclusively ‘accepted’ theory for environmental accounting and Corporate Environmental Reporting (CER) in particular. Nevertheless, the ardent search for a new accounting vision in reporting has enriched our understanding of a wide array of views and philosophies. This paper highlights the main theories concerning CER, identifying gaps in this literature that motivate the exploring of institutional theoretical concept in understanding the motivation for CER. |
| first_indexed | 2025-11-14T06:51:56Z |
| format | Conference Paper |
| id | curtin-20.500.11937-10733 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:51:56Z |
| publishDate | 2005 |
| publisher | Asia-Pacific Conference on International Accounting Issues |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-107332022-10-20T04:29:09Z Greening Corporate Reporting: An Institutional Theoretical Approach Rowe, Anna Professor Brenda Porter Ali Peyvandi There is scarcely any conclusively ‘accepted’ theory for environmental accounting and Corporate Environmental Reporting (CER) in particular. Nevertheless, the ardent search for a new accounting vision in reporting has enriched our understanding of a wide array of views and philosophies. This paper highlights the main theories concerning CER, identifying gaps in this literature that motivate the exploring of institutional theoretical concept in understanding the motivation for CER. 2005 Conference Paper http://hdl.handle.net/20.500.11937/10733 Asia-Pacific Conference on International Accounting Issues restricted |
| spellingShingle | Rowe, Anna Greening Corporate Reporting: An Institutional Theoretical Approach |
| title | Greening Corporate Reporting: An Institutional Theoretical Approach |
| title_full | Greening Corporate Reporting: An Institutional Theoretical Approach |
| title_fullStr | Greening Corporate Reporting: An Institutional Theoretical Approach |
| title_full_unstemmed | Greening Corporate Reporting: An Institutional Theoretical Approach |
| title_short | Greening Corporate Reporting: An Institutional Theoretical Approach |
| title_sort | greening corporate reporting: an institutional theoretical approach |
| url | http://hdl.handle.net/20.500.11937/10733 |