Legal instruments, institutional arrangements and environmental information

2000 ◽  
pp. 3-13
Keyword(s):  
Environmental Information ◽  
Institutional Arrangements

REPORTING ON THE STATE OF THE ENVIRONMENT: SOUTH AFRICAN EXPERIENCES

2006 ◽  
Vol 08 (02) ◽  
pp. 111-134 ◽  
Author(s):  
ELIZABETH MULLER ◽  
RUDI PRETORIUS ◽  
VASNA RAMASAR ◽  
MARIAN JANE PATRICK ◽  
CHANTAL WILL ◽  
...  
Keyword(s):  
South Africa ◽  
Decision Making ◽  
South African ◽  
Environmental Information ◽  
Institutional Arrangements ◽  
The Past ◽  
Accessible Information ◽  
Decision Making Processes ◽  
Increasing Demand ◽  
State Of The Environment

The past few decades have seen an increasing demand for environmental information on which to make more informed decisions, strengthened by several international calls for improving available environmental information. In a democratic South Africa, the involvement of people in policy and decision-making processes has led to an even greater need for accessible information. In response to this demand for information, State of the Environment (SOE) reporting has gained momentum and become highly popular in South Africa. This popularity has grown despite the absence of any legal mandate for reporting in South Africa, as well as the lack of formalised institutional arrangements for reporting. The current situation has resulted in a number of challenges for SOE reporting which need to be addressed. These challenges, and appropriate solutions, are discussed. The paper aims to stimulate discussion in the field of SOE reporting, both within South Africa and internationally.

Institutions as the Ordering Factor and as the Destabilizing Force: New Institutional and Post Keynesian Perspectives

2006 ◽  
pp. 102-118 ◽  
Author(s):  
A. Skorobogatov
Keyword(s):  
Economic Policy ◽  
Business Cycles ◽  
Institutional Theory ◽  
Institutional Environment ◽  
Institutional Arrangements ◽  
Economic Stability ◽  
Forward Contracts

The paper is dedicated to the New Institutional and Post Keynesian perspectives on institutions and their relation to economic stability. Embeddedness, institutional environment, and institutional arrangements are considered. Within these institutions conventional expectations, the economic policy and forward contracts are analyzed. Upon these perspectives the author shows a contradictory relation between institutions and the order and develops an institutional theory of business cycles.

The economic consequences of voluntary environmental reporting on shareholder wealth

2006 ◽  
Vol 3 (2) ◽  
pp. 1 ◽  
Author(s):  
Ruslaina Yusoff ◽  
Shariful Amran Abd Rahman ◽  
Wan Nazihah Wan Mohamed
Keyword(s):  
Abnormal Return ◽  
Listed Companies ◽  
Shareholder Wealth ◽  
Environmental Information ◽  
Economic Consequences ◽  
Share Price ◽  
Cumulative Abnormal Return ◽  
Environmental Reporting ◽  
Financial Report ◽  
Significant Difference

This study was carried out to examine the economic consequences ofvoluntary environmental reporting on shareholders' wealth among Malaysian Listed Companies that voluntarily disclosed environmental information in their financial report. One hundred andfifty two (152) companies of Bursa Malaysia (MSE) had been identified as a sample in the current study. Seventy six (76) companies were classified as environmental reporting companies while the remaining companies were classified as non-environmental reporting companies. The classification was done in order to determine the differences between share price, profitability and market equity for both types of companies. The study hypothesizes that voluntary environmental reporting leads to an improvement in the shareholders wealth. However, the results show that there is no significant difference between cumulative abnormal return for environmental and non-environmental reporting companies. Based on the results obtained, it can also be concluded that profitability and size of the companies do not have any significant roles in deciding whether or not to produce environmental reporting companies.

Library Resources for Education in Favor of Sustainable Development": Environmental Information and Library Projects

2010 ◽  
pp. 112-116
Author(s):  
Anna V. Krukova
Keyword(s):  
Sustainable Development ◽  
Round Table ◽  
Environmental Information ◽  
Russian State ◽  
Library Resources ◽  
State Library

About "a round table" "Library Resources for Education in Favor of Sustainable Development", taken place in the Russian state library in June 2010.

La contabilidad medioambiental y la gestión ambiental en las empresas ubicadas en la Región Suroeste Andina de Venezuela

Oikos ◽  
2015 ◽  
Vol 15 (31) ◽  
pp. 39
Author(s):  
María Genoveva Millán Vázquez de la Torr ◽  
Betty Lucía Mora Pernía
Keyword(s):  
Environmental Management ◽  
Empirical Study ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Economic Resources

RESUMENLa gestión ambiental empresarial ha tomado, últimamente, mucha relevancia. Llevarla a cabo origina flujos de recursos económicos que afectan las operaciones de la empresa; por tanto se deben manejar herramientas que permitan incorporarlos a la contabilidad. Al efecto se han emitido normas, declaraciones y principios relacionados con los temas medioambientales para que puedan ser interpretados e incorporados a la información que se procesa en las empresas. Este artículo analiza los avances en estas cuestiones presentando un estudio empírico sobre la utilización de la contabilidad medioambiental.Palabras clave: contabilidad medioambiental, revelación de información medioambiental, gestión medioambiental empresarial. Environmental accounting and environmental management companies located in the Southwest Andino in VenezuelaABSTRACTThe Business environmental management has taken, ultimately, a lot of importance. Carry it out originates flows of economic resources that affect the operations of the business; therefore should be handled tools that permit to incorporate them to the accounting. To this effect have been issued standards, statements and principles related to the environmental themes so that they can be interpreted and incorporated to the information that is processed in the businesses. This paper analyzes the advances in these themes presenting an empirical study on the use of the environmental accounting.Keywords: environmental accounting, revelation of environmental information, business environmental management.

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