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Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind.
The six papers in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices.
This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?
Price: $111.99
Pages: 208
Publisher: Emerald Publishing Limited
Imprint: Emerald Publishing Limited
Series: Advances in Environmental Accounting & Management
Publication Date:
22 October 2019
ISBN: 9781789733747
Format: Hardcover
BISACs:
This work presents six papers on environmental accounting and and management in Africa. International contributors in accounting, taxation, business administration, and management sciences present cases from Kenya, South Africa, Ghana, and Nigeria. Some specific subjects examined are corporate environmental reporting, water-related disclosures by food producer companies, and the relevance of social and environmental accounting to users of annual reports. B&w charts and graphs are included. The book’s readership includes academics, practitioners, and policymakers. Distributed in North America by Turpin Distribution.
Venancio Tauringana is Head of Department of Accounting and Professor of Accounting at Southampton Business School, University of Southampton. He is also President of the African Accounting Association; Editor, Advances in Environmental Accounting & Management, and Associate Editor of the Journal of Accounting in Emerging Economies. Ven's research interests are in the areas of corporate governance environmental reporting. He is working with Uganda Manufacturing Association (UMA) to develop its member firms' sustainability reports in accordance with Global Sustainability Reporting Standards.
INTRODUCTION
1. DOES CORPORATE ENVIRONMENTAL REPORTING IMPROVE STOCK LIQUIDITY? EVIDENCE FROM KENYAN LISTED FIRMS; David Mutua Mathuva, Mumbi Maria Wachira and Geoffrey Ikavulu Injeni
2. THE RELEVANCE OF SOCIAL AND ENVIRONMENTAL ACCOUNTING TO ANNUAL REPORTS USERS; Randolph Nsor-Ambala, Gabriel Sam Ahinful and Jeff Danquah Boakye
3. THE APPLICATION OF ENVIRONMENTAL MANAGEMENT ACCOUNTING TECHNIQUES BY MANUFACTURING FIRMS IN KENYA; Mumbi Maria Wachira and David Wang'ombe
4. WATER-RELATED DISCLOSURES BY FOOD PRODUCER COMPANIES IN SOUTH AFRICA; Theresa Askham
5. ENVIRONMENTAL MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF SMES IN GHANA; Gabriel Sam Ahinful and Venancio Tauringana
6. A REVIEW OF ENVIRONMENTAL MANAGEMENT AND REPORTING REGULATIONS IN NIGERIA; Olayinka Moses, Emmanuel Edache Michael and Joy Nankyer Dabel-Moses