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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.


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
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