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Environmental and social responsibility: a normative financial reporting concept

Raar, Jean 2004, Environmental and social responsibility: a normative financial reporting concept, in Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings, Nanyang Technological Univeristy, Nanyang Business School, Singapore, pp. 1-25.

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Title Environmental and social responsibility: a normative financial reporting concept
Author(s) Raar, Jean
Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (4th : 2004, Singapore)
Conference location Singapore
Conference dates 4-6 July 2004
Title of proceedings Fourth Asia Pacific Interdisciplinary Research in Accounting Conference APIRA 2004 Proceedings
Editor(s) Parker, Lee
Low, Aik-Meng
Publication date 2004
Start page 1
End page 25
Publisher Nanyang Technological Univeristy, Nanyang Business School
Place of publication Singapore
Keyword(s) strategy
environmental reporting
life cycle costing
cost systems
multiperiod accounting
multi-stage fixed costs
Summary The inclusion of environmental and social values in a firm’s policy and key performance indicators can enhance its reputation and create wealth for both the firm and its investors. Social values and associated activities are initially integrated with financial resources through the strategic plan, which requires firms to merge the longer term environmental and social values with short term economic objectives and performance measures. Strategies will differ between individual corporations. This paper provides a normative reporting concept which connects the financial implications associated with longer term planning for environmental and social values, with short term accounting reports. Reporting variants adapted from total cost assessment, life cycle costing, variable costing are integrated to offer opportunities to present both past and predicted information based on a product segment view.
Language eng
Field of Research 150105 Management Accounting
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2004, Nanyang Technological Univeristy
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005488

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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