Financial reporting for environmental and social responsibility: a normative strategic concept Raar, Jean 2005, Financial reporting for environmental and social responsibility: a normative strategic concept, ICFAI journal of accounting research, vol. 2, pp. 7-27. Attached Files Name Description MIMEType Size Downloads Title Financial reporting for environmental and social responsibility: a normative strategic concept Author(s) Raar, Jean Journal name ICFAI journal of accounting research Volume number 2 Start page 7 End page 27 Publisher ICFAI University Press Place of publication India Publication date 2005 ISSN 0972-690X Summary Corporate responsibility demands that firms address environmental and social values in their firms' policy and key performance indicators. These are integrated through strategic planning and require firms to merge the long-term environmental and social values with short-term economic objectives and performance measures. Each firm's strategy will differ. This paper provides a normative reporting concept to connect the financial implications associated with long-term planning for environmental and social values, with short-term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing and variable costing are integrated to offer upstream information based on a product segment view. Language eng Field of Research 150103 Financial Accounting HERDC Research category C1 Refereed article in a scholarly journal Copyright notice ©2005, ICFAI University Press Persistent URL http://hdl.handle.net/10536/DRO/DU:30002979 Document type: Journal Article Collection: School of Accounting, Economics and Finance Related Links Link Description Connect to published version Go to link with your DU access privileges     Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved. Versions Version Filter Type Mon, 11 Jun 2012, 09:22:32 EST Mon, 11 Jun 2012, 09:23:16 EST Tue, 06 Sep 2016, 09:04:20 EST Filtered Full Citation counts:   Cited 0 times in TR Web of Science Cited 0 times in Scopus Search Google Scholar Access Statistics: 393 Abstract Views, 2 File Downloads  -  Detailed Statistics Created: Mon, 07 Jul 2008, 08:39:52 EST

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