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Accounting technologies and sustainability assessment models

Citations

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Cited by:

  1. Violeta – Maria Cimpoeru, 2012. "An Empirical Study on Key Indicators of Environmental Quality: Green Budgeting - a Catalyst for Sustainable Economy and a Factor for Institutional Change," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 485-500, June.
  2. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
  3. Van Passel, Steven, 2008. "Assessing farm sustainability with value oriented methods," 2008 International Congress, August 26-29, 2008, Ghent, Belgium 44141, European Association of Agricultural Economists.
  4. Francesca Galli & Fabio Bartolini & Gianluca Brunori, 2016. "Handling Diversity of Visions and Priorities in Food Chain Sustainability Assessment," Sustainability, MDPI, vol. 8(4), pages 1-21, March.
  5. Büyüközkan, Gülçin & Karabulut, Yağmur & Mukul, Esin, 2018. "A novel renewable energy selection model for United Nations' sustainable development goals," Energy, Elsevier, vol. 165(PA), pages 290-302.
  6. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
  7. Ureche Alexandru, 2024. "Financing The Social Enterprise: Sustainable Growth Through Sustainable Giving," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 132-137, April.
  8. Paolo Prosperi & Iuri Peri, 2014. "Concepts and methods for sustainability assessment: Insights from food security," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 2014(1), pages 23-34.
  9. ABM Fazle Rahi & Jeaneth Johansson & Arne Fagerström & Marita Blomkvist, 2022. "Sustainability Reporting and Management Control System: A Structured Literature Review," JRFM, MDPI, vol. 15(12), pages 1-31, November.
  10. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
  11. Laura Broccardo & Sara Giovanna Mauro, 2024. "The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2496-2513, May.
  12. Akrum Helfaya & Tantawy Moussa, 2017. "Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence," Business Strategy and the Environment, Wiley Blackwell, vol. 26(8), pages 1061-1077, December.
  13. Clayton Alexandra F. & Rogerson Jayne M. & Rampedi Isaac, 2015. "Integrated reporting vs. sustainability reporting for corporate responsibility in South Africa," Bulletin of Geography. Socio-economic Series, Sciendo, vol. 29(29), pages 7-17, September.
  14. Figge, Frank & Hahn, Tobias & Barkemeyer, Ralf, 2014. "The If, How and Where of assessing sustainable resource use," Ecological Economics, Elsevier, vol. 105(C), pages 274-283.
  15. José V. Frias‐Aceituno & Lazaro Rodriguez‐Ariza & I.M Garcia‐Sanchez, 2013. "The Role of the Board in the Dissemination of Integrated Corporate Social Reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(4), pages 219-233, July.
  16. Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val, 2014. "A dialogical framing of AIS–SEA design," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 83-101.
  17. Dominik Jasiński & James Meredith & Kerry Kirwan, 2021. "Sustainable development model for measuring and managing sustainability in the automotive sector," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(6), pages 1123-1137, November.
  18. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
  19. George Ted Khiong Thien, 2015. "CSR for Clients’ Social/Environmental Impacts?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(2), pages 83-94, March.
  20. M. Alimohammadlou & Z. Khoshsepehr, 2022. "Investigating organizational sustainable development through an integrated method of interval-valued intuitionistic fuzzy AHP and WASPAS," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(2), pages 2193-2224, February.
  21. Dianne McGrath, 2011. "Accounting for the Environment: Towards a Theoretical Perspective for Environmental Accounting and Reporting," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 31(2), pages 169-170, September.
  22. Paweł Ziemba & Aneta Becker & Jarosław Becker, 2022. "Models and Indices of Sustainability Assessment in the Energy Context," Energies, MDPI, vol. 15(24), pages 1-22, December.
  23. Roger L. Burritt & Stefan Schaltegger & Katherine Leanne Christ, 2023. "Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective," Australian Accounting Review, CPA Australia, vol. 33(4), pages 336-351, December.
  24. Saravanamuthu, Kala & Lehman, Cheryl, 2013. "Enhancing stakeholder interaction through environmental risk accounts," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 410-437.
  25. Mina Nasiri & Tero Rantala & Minna Saunila & Juhani Ukko & Hannu Rantanen, 2018. "Transition towards Sustainable Solutions: Product, Service, Technology, and Business Model," Sustainability, MDPI, vol. 10(2), pages 1-18, January.
  26. Rafael Ninno Muniz & Stéfano Frizzo Stefenon & William Gouvêa Buratto & Ademir Nied & Luiz Henrique Meyer & Erlon Cristian Finardi & Ricardo Marino Kühl & José Alberto Silva de Sá & Brigida Ramati Per, 2020. "Tools for Measuring Energy Sustainability: A Comparative Review," Energies, MDPI, vol. 13(9), pages 1-27, May.
  27. Moreira, João M.L. & Cesaretti, Marcos A. & Carajilescov, Pedro & Maiorino, José R., 2015. "Sustainability deterioration of electricity generation in Brazil," Energy Policy, Elsevier, vol. 87(C), pages 334-346.
  28. Andrea Venturelli & Simona Cosma & Rossella Leopizzi, 2018. "Stakeholder Engagement: An Evaluation of European Banks," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 690-703, July.
  29. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
  30. Andrea B. Coulson & Michael O. Rivett & Robert M. Kalin & Sergio M. P. Fernández & Jonathan P. Truslove & Muthi Nhlema & Joseph Maygoya, 2021. "The Cost of a Sustainable Water Supply at Network Kiosks in Peri-Urban Blantyre, Malawi," Sustainability, MDPI, vol. 13(9), pages 1-18, April.
  31. Judy Brown, 2010. "Accounting and visual cultural studies: potentialities, challenges and prospects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 482-505, May.
  32. Pickin, Joe, 2008. "Representations of environmental concerns in cost–benefit analyses of solid waste recycling," Resources, Conservation & Recycling, Elsevier, vol. 53(1), pages 79-85.
  33. Tom Waas & Jean Huge & Thomas BLOCK & Tarah Wright & Francisco Javier Benitez Capistros & Aviel Verbruggen, 2014. "Sustainability assessment and indicators: Tools in a decision-making strategy for sustainable development," ULB Institutional Repository 2013/189410, ULB -- Universite Libre de Bruxelles.
  34. Olivier Boiral & Yves Gendron, 2011. "Sustainable Development and Certification Practices: Lessons Learned and Prospects," Business Strategy and the Environment, Wiley Blackwell, vol. 20(5), pages 331-347, July.
  35. Chen, Dan & Webber, Michael & Chen, Jing & Luo, Zhaohui, 2011. "Emergy evaluation perspectives of an irrigation improvement project proposal in China," Ecological Economics, Elsevier, vol. 70(11), pages 2154-2162, September.
  36. Büyüközkan, Gülçin & Karabulut, Yağmur, 2017. "Energy project performance evaluation with sustainability perspective," Energy, Elsevier, vol. 119(C), pages 549-560.
  37. Tom Waas & Jean Hugé & Thomas Block & Tarah Wright & Francisco Benitez-Capistros & Aviel Verbruggen, 2014. "Sustainability Assessment and Indicators: Tools in a Decision-Making Strategy for Sustainable Development," Sustainability, MDPI, vol. 6(9), pages 1-23, August.
  38. Kenter, Jasper O. & O'Brien, Liz & Hockley, Neal & Ravenscroft, Neil & Fazey, Ioan & Irvine, Katherine N. & Reed, Mark S. & Christie, Michael & Brady, Emily & Bryce, Rosalind & Church, Andrew & Cooper, 2015. "What are shared and social values of ecosystems?," Ecological Economics, Elsevier, vol. 111(C), pages 86-99.
  39. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
  40. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
  41. Agnieszka Konys, 2018. "An Ontology-Based Knowledge Modelling for a Sustainability Assessment Domain," Sustainability, MDPI, vol. 10(2), pages 1-27, January.
  42. Ureche Alexandru, 2023. "The Salience of Social Enterprise: a ‘Fictional’, Functional Tale of Three Sectors Cooperation," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 17(1), pages 870-881, July.
  43. Filipe Pohlmann Gonzaga, 2022. "Customer Perception of Sustainability Initiatives in the Restaurant Industry: A Discrete Choice Model Approach," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 12(2), pages 1-20, December.
  44. Henriques, C. Oliveira & Antunes, C. Henggeler, 2012. "Interactions of economic growth, energy consumption and the environment in the context of the crisis – A study with uncertain data," Energy, Elsevier, vol. 48(1), pages 415-422.
  45. Elena Gori & Silvia Fissi & Michele Fiuman?, 2018. "Social Network e Stakeholder Engagement, un binomio tutto da sviluppare? Un confronto tra le universit? pubbliche di Italia e Cina," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(1), pages 95-116.
  46. Imran Abbas Jadoon & Akhter Ali & Usman Ayub & Muhammad Tahir & Raheel Mumtaz, 2021. "The impact of sustainability reporting quality on the value relevance of corporate sustainability performance," Sustainable Development, John Wiley & Sons, Ltd., vol. 29(1), pages 155-175, January.
  47. Brown, Judy & Dillard, Jesse, 2013. "Agonizing over engagement: SEA and the “death of environmentalism” debates," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 1-18.
  48. J. Emil Morhardt, 2010. "Corporate social responsibility and sustainability reporting on the Internet," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 436-452, November.
  49. Zhang, Binyue & Chen, Bin, 2017. "Sustainability accounting of a household biogas project based on emergy," Applied Energy, Elsevier, vol. 194(C), pages 819-831.
  50. Zohreh Sadeghi & Reza Farzipoor Saen & Mahdi Moradzadehfard, 2022. "RETRACTED ARTICLE: Developing a network data envelopment analysis model for appraising sustainable supply chains: a sustainability accounting approach," Operations Management Research, Springer, vol. 15(3), pages 809-824, December.
  51. Frame, Bob & Brown, Judy, 2008. "Developing post-normal technologies for sustainability," Ecological Economics, Elsevier, vol. 65(2), pages 225-241, April.
  52. Troullaki, Katerina & Rozakis, Stelios & Kostakis, Vasilis, 2021. "Bridging barriers in sustainability research: Α review from sustainability science to life cycle sustainability assessment," Ecological Economics, Elsevier, vol. 184(C).
  53. Matthew Egan, 2019. "Sense-Making Resource Efficiency Through “Sustainability” Reports," Journal of Business Ethics, Springer, vol. 154(3), pages 797-812, February.
  54. Alexandru Ureche, 2024. "To UBI or Not to UBI? Universal Basic Income Creating Value in Rural Areas of Romania," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 150-163, June.
  55. Rosita Capurro & Raffaele Fiorentino & Rubina Michela Galeotti & Stefano Garzella, 2023. "The Impact of Digitalization and Sustainability on Governance Structures and Corporate Communication: A Cross-Industry and Cross-Country Approach," Sustainability, MDPI, vol. 15(3), pages 1-27, January.
  56. Brown, Judy, 2009. "Democracy, sustainability and dialogic accounting technologies: Taking pluralism seriously," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 313-342.
  57. O’Leary, Susan & Smith, David, 2020. "Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations," Accounting, Organizations and Society, Elsevier, vol. 85(C).
  58. Xing, Yangang & Horner, R. Malcolm W. & El-Haram, Mohamed A. & Bebbington, Jan, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting forum, Elsevier, vol. 33(3), pages 209-224.
  59. Marta Solórzano-García & Julio Navío-Marco & Luis Manuel Ruiz-Gómez, 2019. "Ambiguity in the Attribution of Social Impact: A Study of the Difficulties of Calculating Filter Coefficients in the SROI Method," Sustainability, MDPI, vol. 11(2), pages 1-19, January.
  60. Journeault, Marc & Levant, Yves & Picard, Claire-France, 2021. "Sustainability performance reporting: A technocratic shadowing and silencing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
  61. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
  62. Olaf Weber, 2012. "Environmental Credit Risk Management in Banks and Financial Service Institutions," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 248-263, May.
  63. Jonathan Pryshlakivsky & Cory Searcy, 2017. "A Heuristic Model for Establishing Trade-Offs in Corporate Sustainability Performance Measurement Systems," Journal of Business Ethics, Springer, vol. 144(2), pages 323-342, August.
  64. Ali Ahmed Ali Almihoub & Joseph M. Mula & Mohammad Mafizur Rahman, 2022. "Are There Differences between Estimate (Theoretical) and Actual MACC Approaches of Emission Reduction?," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 14(9), pages 1-65, September.
  65. Lee, Ki-Hoon & Wu, Yong, 2014. "Integrating sustainability performance measurement into logistics and supply networks: A multi-methodological approach," The British Accounting Review, Elsevier, vol. 46(4), pages 361-378.
  66. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
  67. Passetti, Emilio & Cinquini, Lino & Marelli, Alessandro & Tenucci, Andrea, 2014. "Sustainability accounting in action: Lights and shadows in the Italian context," The British Accounting Review, Elsevier, vol. 46(3), pages 295-308.
  68. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
  69. Buchmayr, A. & Verhofstadt, E. & Van Ootegem, L. & Sanjuan Delmás, D. & Thomassen, G. & Dewulf, J., 2021. "The path to sustainable energy supply systems: Proposal of an integrative sustainability assessment framework," Renewable and Sustainable Energy Reviews, Elsevier, vol. 138(C).
  70. D.T. Rutledge & M. Cameron & S. Elliott & T. Fenton & B. Huser & G. McBride & G. McDonald & M. O’Connor & D. Phyn & J. Poot & R. Price & F. Scrimgeour & B. Small & A. Tait & H. Van Delden & M.E. Wedde, 2008. "Choosing Regional Futures: Challenges and choices in building integrated models to support long-term regional planning in New Zealand," Regional Science Policy & Practice, Wiley Blackwell, vol. 1(1), pages 85-108, November.
  71. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
  72. Nomeda Dobrovolskienė & Rima Tamošiūnienė & Audrius Banaitis & Fernando A. F. Ferreira & Nerija Banaitienė & Kamilė Taujanskaitė & Ieva Meidutė-Kavaliauskienė, 2019. "Developing a composite sustainability index for real estate projects using multiple criteria decision making," Operational Research, Springer, vol. 19(3), pages 617-635, September.
  73. Miao Yu & Fangwei Zhu & Xiaotian Yang & Linzhuo Wang & Xiuxia Sun, 2018. "Integrating Sustainability into Construction Engineering Projects: Perspective of Sustainable Project Planning," Sustainability, MDPI, vol. 10(3), pages 1-17, March.
  74. Narayanan, Venkateshwaran & Baird, Kevin & Tay, Richard, 2021. "Investment decisions: The trade-off between economic and environmental objectives," The British Accounting Review, Elsevier, vol. 53(3).
  75. Schöller, Vanessa & Ulmer, Clara, 2023. "Can monetized carbon information increase pro-environmental behavior? Experimental evidence," Ecological Economics, Elsevier, vol. 206(C).
  76. Pearson, Leonie J. & Kashima, Yoshihisa & Pearson, Craig J., 2012. "Clarifying protected and utilitarian values of critical capital," Ecological Economics, Elsevier, vol. 73(C), pages 206-210.
  77. Gabriele Palozzi & Sandro Brunelli & Camilla Falivena, 2018. "Higher Sustainability and Lower Opportunistic Behaviour in Healthcare: A New Framework for Performing Hospital-Based Health Technology Assessment," Sustainability, MDPI, vol. 10(10), pages 1-19, October.
  78. Binh Bui & Charl de Villiers, 2021. "Recovery from Covid‐19 towards a low‐carbon economy: a role for accounting technologies in designing, implementing and assessing stimulus packages," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4789-4831, September.
  79. Simona Cosma & Rossella Leopizzi & Simone Pizzi & Mario Turco, 2021. "The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(3), pages 1091-1103, May.
  80. Parajuli, Ranjan & Dalgaard, Tommy & Jørgensen, Uffe & Adamsen, Anders Peter S. & Knudsen, Marie Trydeman & Birkved, Morten & Gylling, Morten & Schjørring, Jan Kofod, 2015. "Biorefining in the prevailing energy and materials crisis: a review of sustainable pathways for biorefinery value chains and sustainability assessment methodologies," Renewable and Sustainable Energy Reviews, Elsevier, vol. 43(C), pages 244-263.
  81. Frame, Bob & Cavanagh, Jo, 2009. "Experiences of sustainability assessment: An awkward adolescence," Accounting forum, Elsevier, vol. 33(3), pages 195-208.
  82. Irina Santiago-Brown & Andrew Metcalfe & Cate Jerram & Cassandra Collins, 2015. "Sustainability Assessment in Wine-Grape Growing in the New World: Economic, Environmental, and Social Indicators for Agricultural Businesses," Sustainability, MDPI, vol. 7(7), pages 1-27, June.
  83. Benedetta Esposito & Maria Rosaria Sessa & Daniela Sica & Ornella Malandrino, 2021. "Corporate Social Responsibility Engagement through Social Media. Evidence from the University of Salerno," Administrative Sciences, MDPI, vol. 11(4), pages 1-15, December.
  84. Debnath, Somnath & Bose, S.K., 2014. "Exploring full cost accounting approach to evaluate cost of MSW services in India," Resources, Conservation & Recycling, Elsevier, vol. 83(C), pages 87-95.
  85. Lueg, Rainer & Radlach, Ronny, 2016. "Managing sustainable development with management control systems: A literature review," European Management Journal, Elsevier, vol. 34(2), pages 158-171.
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