Prof Simon Gao S.Gao@napier.ac.uk
Professor
Traditional environmental accounting framework is based on a neo-classical economic theory that treats environmental assets and liabilities as if their contribution to economic acitivity were similar to that of conventional, marketed assets and liabilities. The ‘environment’ is viewed as a producer of outputs consumed by other productive economic sectors. It is proposed in this article that the environment is not only a producer of outputs, but also an output itself. The environment requires not only its protection, but importantly its continual improvement. Under this framework environmental accounting as a discipline is split into two categories: corporate environmental accounting and social environmental accounting. Two information streams exist under this framework: products-oriented information and environment-oriented information.
Gao, S. S. (1995). Environmental accounting: Neo-classical framework or alternative?. The environmentalist, 15(2), (108-114). ISSN 0251-1088
Journal Article Type | Article |
---|---|
Acceptance Date | Jun 1, 1995 |
Publication Date | 1995-06 |
Deposit Date | Aug 5, 2016 |
Journal | The Environmentalist |
Electronic ISSN | 0251-1088 |
Publisher | BMC |
Peer Reviewed | Peer Reviewed |
Volume | 15 |
Issue | 2 |
Pages | 108-114 |
DOI | https://doi.org/10.1007/bf01901294 |
Keywords | Environmental Management, economic theory, Nature Conservation, economic sector, economic geology, |
Public URL | http://researchrepository.napier.ac.uk/Output/327572 |
Markowitz efficiency and size effect: evidence from the UK stock market
(2013)
Journal Article
Narrative disclosure of corporate social responsibility in Islamic financial institutions
(2012)
Journal Article
Risk management capability building in SMEs: a social capital perspective
(2012)
Journal Article
A two-pass model study of the CAPM: evidence from the UK stock market.
(2012)
Journal Article
About Edinburgh Napier Research Repository
Administrator e-mail: repository@napier.ac.uk
This application uses the following open-source libraries:
Apache License Version 2.0 (http://www.apache.org/licenses/)
Apache License Version 2.0 (http://www.apache.org/licenses/)
SIL OFL 1.1 (http://scripts.sil.org/OFL)
MIT License (http://opensource.org/licenses/mit-license.html)
CC BY 3.0 ( http://creativecommons.org/licenses/by/3.0/)
Powered by Worktribe © 2024
Advanced Search