This document summarizes a journal article that examines accounting educators' perspectives on social and environmental accounting (SEA) education in Malaysia. Some key points:
1) The study surveyed 222 accounting educators to understand their views on SEA elements, roles, and importance of studying SEA as part of the accounting curriculum.
2) Results found educators positively received SEA concepts that promote ethical awareness of social and environmental issues. Educators advocated for formal SEA education to enhance social values.
3) The findings suggest developing SEA education as an alternative approach to traditional accounting education in Malaysian universities. This could help address deficiencies in promoting ethics within the current accounting education model.
This document provides an overview of social and environmental reporting. It defines social and environmental reporting as a form of corporate social responsibility where organizations report on their impact on society and the environment. The document discusses the growth of social and environmental reporting over the last 30 years due to pressures from stakeholders. It also examines some of the main motivations for organizations to conduct this type of reporting, including stakeholder theory, legitimacy theory, and the hegemonic perspective. The document then provides a case study of social and environmental reporting by the company Nike.
The TBL framework measures an organization's performance across three dimensions: social, environmental and financial. It goes beyond traditional measures like profits to assess an organization's overall impact. The TBL is now commonly used by businesses, non-profits and governments to evaluate sustainability and guide decision-making. While measuring performance across these three areas poses challenges, the TBL allows for a comprehensive assessment of an organization's long-term impacts.
Corporate social responsibility (CSR) is an evolving concept that involves businesses behaving ethically and contributing to economic development while improving quality of life. CSR relates to the triple bottom line approach of enhancing social, environmental, and economic outcomes. For inclusive development, CSR can play a vital role in extending government services and filling gaps. The triple bottom line and participatory approaches promote sustainability by balancing financial, social, and environmental responsibilities through stakeholder involvement.
Corporate social responsibility (csr) in the oil and gas industryOlusegun Ehinfun
This dissertation analyzes corporate social responsibility initiatives in the Nigerian oil and gas industry, with a focus on Royal Dutch Shell. It finds that while oil production has benefited Nigeria financially, host communities have faced environmental degradation and lack of economic opportunities. CSR programs aim to promote sustainable development and community relations. The success of CSR depends on meaningful engagement with stakeholders and assessment of social impact. The dissertation recommends that oil companies utilize their resources and influence to implement responsible initiatives that contribute to long-term economic and social progress in the Niger Delta region.
The document discusses the impact of globalization on corporate social responsibility (CSR). It notes that while globalization allows for the spread of CSR practices internationally, it also creates challenges for CSR due to factors like differing cultural and legal standards between countries. The document examines specific examples of how globalization has both positively and negatively influenced CSR policies and outcomes for companies and stakeholders.
Globalisation and CSR - grounding of Norwegian companies in local contextTarje Wanvik
This document provides background on a research project studying how corporate social responsibility (CSR) can help ground foreign companies in local communities in Indonesia. It discusses the researcher's background in activism, consulting, and research related to CSR. It outlines the research questions and methodology, which includes analyzing CSR laws and practices of nine Norwegian companies through document review and interviews. The document also discusses theories of place, globalization, networks, power, stakeholders, and CSR. It analyzes companies' CSR activities, motivations, stakeholders, and stakeholder management strategies. It discusses external forces that can attach or detach companies from local communities and the internal strategies companies use in response.
This document provides an overview of a report by the United Nations Global Compact, United Nations Environment Programme, Oxfam, and World Resources Institute titled "Adapting for a Green Economy: Companies, Communities and Climate Change". The report finds that climate change poses risks to business operations and opportunities to address adaptation needs. It provides case studies of companies that have built climate resilience in ways that also support sustainable development. The report recommends actions companies and policymakers can take to scale up private sector investment in adaptation.
This is the introduction chapter extracted from the Manual “The Teacher´s Guide-Design for Sustainability” by Gaia Education. This is a practical manual for sustainability teachers, ecovillage and community design educators and facilitators who are conducting courses on the broad sustainability agenda.
A new vision of Economics will not emerge from the economic powers and mainstream capitalist systems alone. It is not a vision to be realized only by economists or business interests. This new vision will emerge instead from the bottom up in country after country and village after village around the world as people learn to build and take control of their own economic futures, find new ways to measure their own sense of well-being, learn to manage how the Earth’s limited natural resources are to be protected and nurtured for future generations -- after all these are our and their commons -- establish new ways to distribute wealth and secure basic living standards and dignity for all, protect the health of labour, and develop a sense of unique cultural and regional identity not dictated by global trends and political strong arms.
This document provides an overview of social and environmental reporting. It defines social and environmental reporting as a form of corporate social responsibility where organizations report on their impact on society and the environment. The document discusses the growth of social and environmental reporting over the last 30 years due to pressures from stakeholders. It also examines some of the main motivations for organizations to conduct this type of reporting, including stakeholder theory, legitimacy theory, and the hegemonic perspective. The document then provides a case study of social and environmental reporting by the company Nike.
The TBL framework measures an organization's performance across three dimensions: social, environmental and financial. It goes beyond traditional measures like profits to assess an organization's overall impact. The TBL is now commonly used by businesses, non-profits and governments to evaluate sustainability and guide decision-making. While measuring performance across these three areas poses challenges, the TBL allows for a comprehensive assessment of an organization's long-term impacts.
Corporate social responsibility (CSR) is an evolving concept that involves businesses behaving ethically and contributing to economic development while improving quality of life. CSR relates to the triple bottom line approach of enhancing social, environmental, and economic outcomes. For inclusive development, CSR can play a vital role in extending government services and filling gaps. The triple bottom line and participatory approaches promote sustainability by balancing financial, social, and environmental responsibilities through stakeholder involvement.
Corporate social responsibility (csr) in the oil and gas industryOlusegun Ehinfun
This dissertation analyzes corporate social responsibility initiatives in the Nigerian oil and gas industry, with a focus on Royal Dutch Shell. It finds that while oil production has benefited Nigeria financially, host communities have faced environmental degradation and lack of economic opportunities. CSR programs aim to promote sustainable development and community relations. The success of CSR depends on meaningful engagement with stakeholders and assessment of social impact. The dissertation recommends that oil companies utilize their resources and influence to implement responsible initiatives that contribute to long-term economic and social progress in the Niger Delta region.
The document discusses the impact of globalization on corporate social responsibility (CSR). It notes that while globalization allows for the spread of CSR practices internationally, it also creates challenges for CSR due to factors like differing cultural and legal standards between countries. The document examines specific examples of how globalization has both positively and negatively influenced CSR policies and outcomes for companies and stakeholders.
Globalisation and CSR - grounding of Norwegian companies in local contextTarje Wanvik
This document provides background on a research project studying how corporate social responsibility (CSR) can help ground foreign companies in local communities in Indonesia. It discusses the researcher's background in activism, consulting, and research related to CSR. It outlines the research questions and methodology, which includes analyzing CSR laws and practices of nine Norwegian companies through document review and interviews. The document also discusses theories of place, globalization, networks, power, stakeholders, and CSR. It analyzes companies' CSR activities, motivations, stakeholders, and stakeholder management strategies. It discusses external forces that can attach or detach companies from local communities and the internal strategies companies use in response.
This document provides an overview of a report by the United Nations Global Compact, United Nations Environment Programme, Oxfam, and World Resources Institute titled "Adapting for a Green Economy: Companies, Communities and Climate Change". The report finds that climate change poses risks to business operations and opportunities to address adaptation needs. It provides case studies of companies that have built climate resilience in ways that also support sustainable development. The report recommends actions companies and policymakers can take to scale up private sector investment in adaptation.
This is the introduction chapter extracted from the Manual “The Teacher´s Guide-Design for Sustainability” by Gaia Education. This is a practical manual for sustainability teachers, ecovillage and community design educators and facilitators who are conducting courses on the broad sustainability agenda.
A new vision of Economics will not emerge from the economic powers and mainstream capitalist systems alone. It is not a vision to be realized only by economists or business interests. This new vision will emerge instead from the bottom up in country after country and village after village around the world as people learn to build and take control of their own economic futures, find new ways to measure their own sense of well-being, learn to manage how the Earth’s limited natural resources are to be protected and nurtured for future generations -- after all these are our and their commons -- establish new ways to distribute wealth and secure basic living standards and dignity for all, protect the health of labour, and develop a sense of unique cultural and regional identity not dictated by global trends and political strong arms.
Incorporating ecosystem and conservation values into CSR planning and action:...Sasin SEC
The document discusses the need for partnerships between conservation organizations like the International Union for Conservation of Nature (IUCN) and businesses to incorporate ecosystem values into corporate social responsibility planning and actions. IUCN is the world's largest conservation organization, bringing together states, government agencies, and NGOs. It argues that partnerships are important because ecosystems provide valuable services to society and the economy, businesses face increasing operational and regulatory risks from ecosystem degradation, and coordinated investments between groups could maximize benefits for both conservation and development. The challenges of building effective partnerships and a path forward of relationship building, developing multi-stakeholder strategies and coordinating investments are outlined.
FOR CS PROFESSIONAL, CA, CMA
Sustainable Development
• Role of Business in Sustainable Development
• Sustainability Terminologies
• Corporate Sustainability
• Corporate Sustainability and Corporate Social Responsibility
• KYOSEI & TRIPLE BOTTOM LINE (TBL)
• One of the fundamental characteristics of a corporate is perpetuity. In the eyes of law, it is treated as a separate legal entity which can hold assets and bear liabilities, can sue and be sued.
• The word sustainable is derived from sustain or sustained. The synonyms of the word sustained as per the Collins Thesaurus include perpetual, prolonged, steady.
• Sustainable development is a broad, concept that balances the need for economic growth with environmental protection and social equity.
• WCED recognized that the achievement of sustainable development could not be simply left to government regulators and policy makers. It recognized that industry has a significant role to play.
• Four fundamental Principle of Sustainable Development- Principle of Intergenerational equity; Principle of sustainable use; Principle of equitable use or intergenerational equity; Principle of integration.
• Corporate Sustainability is a business approach that creates long-term shareholder value by embracing opportunities and managing risks deriving from economic, environmental and social developments. corporate sustainability describes business practices built around social and environmental considerations • Key drivers need to be garnered to ensure sustainability - Internal Capacity Building strength; Social impact assessment; Repositioning capability; Corporate sustainability.
• Kyosei philosophy reflects a confluence of social, environmental, technological and political solutions. It works in five stages-- First is economic survival of the company. Second is cooperating with labour. Third is cooperating outside the company. Fourth is global activism, and fifth is making the government/s a Kyosei partner
• In 1999 Elkington developed the concept of the Triple Bottom Line which proposed that business goals were inseparable from the societies and environments within which they operate.
• The emergence of corporate responsibility, from being a niche interest of environmentalist and pressure groups to one public. Concern, has in part, stemmed from the realization that corporate governance and social and environmental performance are important elements of sustained financial profitability.
Importance of Social , Political and Economic Sustainability in Industrial Gr...Dr Muhammad Jamil Bajwa
Presentation includes population,literacy rate,major crops and exports in Pakistan.It also focuses on sustainable development/sustainability and its main characteristics,global issues,opportunities/challenges, economic impact,sustainable industrialisation and SME etc.
This document discusses corporate social responsibility (CSR) in the oil and gas industry and the importance of managing reputational risk. It notes that oil and gas companies face significant environmental, health, safety, liability, and reputational risks. While fossil fuels have driven economic growth, oil and gas production also imposes costs on society like pollution, spills, injuries and deaths. As a result, companies are expected to self-regulate and do more than just comply with laws to minimize risks and harm to society. The document examines the origins and growth of CSR programs used by oil and gas companies to navigate changing social expectations and manage their reputational risks.
This document discusses corporate social responsibility (CSR) in the mining industry. It proposes establishing criteria for sustainability, ethics, and human capital (called CSR criteria) for mining companies. While international bodies have proposed CSR guidelines and indicators, the size of a company can impact adoption of such systems. The document presents an easy-to-use CSR performance chart for mining companies composed of 31 indicators and a global index, intended as an internal measure for continuous CSR improvement.
This document discusses a report on factors motivating industry to take up environmental initiatives. It acknowledges support from various organizations for the project. Key motivational factors identified from interviews with participating organizations include cost savings, continuous improvement, staff alignment, CEO and upper management leadership, reputational gains, and compliance with regulation. Barriers to implementation identified include lack of these supports. The conclusion is that more businesses are recognizing environmental programs can be compatible with business objectives and strategic drivers.
This document outlines the agenda and content for a presentation on business and human rights. The presentation discusses the recent trend of businesses becoming more involved in upholding human rights standards. It covers international initiatives like the UN Global Compact, and surveys of companies' recognition and commitments to labor rights, non-labor rights, and international instruments. The document also addresses how human rights relate to business risks like reputational, judicial and financial risks. It provides an action framework for developing a human rights policy and management system. Finally, it discusses the benefits of such a system, including access to markets, investor confidence, efficiency and sustainability.
Role of Green Issues of Mining Supply Chain on Sustainable Developmentirwan zulkifli
Semua kegiatan yang terlibat dalam dunia industri berkontribusi terhadap masalah lingkungan. Mereka membuat lingkungan sekitar menjadi hancur dengan aktifitas penebangan kayu dihutan secara liar dan ilegal, membuang limbah-limbah pabrik mereka ke lingkungan dalam bentuk gas, cair, ataupun padat. Mereka tidak pernah memperhatikan lingkungan sekitar mereka bekerja, tidak ada usaha untuk melestarikan lingkungan dengan cara memanam kembali pohon-pohon yang sedah ditebang, dan berusaha untuk tidak membuang limbah mereka kelingkungan seperti mendaur ulang sampah-sampah limbah mereka. Perekonomian sering diberikan prioritas dalam kebijakan dan masyarakat dan lingkungan diabaikan oleh industri ekstraktif. Dengan adanya IPTEK maka manusia berfikir bagaimana caraanya untuk memberikan kontribusi yang baik untuk lingkungan. Salah satunya adalah membuat limbah-limbah sampah pabrik menjadi bermanfaaf bagi lingkungan dan masyarat, serta sampah limbah tersebut menjadi bernilai ekonomis.
PDO is Oman's leading oil producer and is partly owned by Shell. This study examines PDO's corporate social performance (CSP) practices and the role of Shell in developing them. It finds that PDO's understanding and implementation of CSP is influenced by Shell, as reflected in similar definitions, motivations, and strategic approaches. While CSP is less prevalent in developing countries, this case study finds that PDO's CSP practices are comparable to those in developed countries, indicating that CSR expertise can transfer. The study contributes a new CSP framework and provides strategic guidance for oil and gas companies on successful CSP.
Circular Fashion Systems by Andrea HergetAndrea Herget
This research explores the controversy of sustainably run start-ups, subject to circular fashion
systems. Circular fashion economy is based on a vision of creating eternal life cycles, where product development, design are done by keeping in mind the next step, reuse or recycling of the product created.
Getting Corruption and Human Rights on the CSR AgendaSasin SEC
This document summarizes the findings of a survey of business professors at top business schools on their perspectives of corruption, human rights, and corporate social responsibility (CSR). Some key findings include:
- Many professors feel that CSR and issues like corruption and human rights are important for students to learn, though a minority currently incorporate these issues into their own teaching.
- Respondents viewed countries like Myanmar, Cambodia, and Indonesia as having the highest levels of corruption and worst human rights situations in Southeast Asia.
- Definitions of human rights emphasized civil and political rights most, though economic and social rights were also mentioned.
- The majority of professors agreed that businesses have a role to play in protecting human
This document outlines 10 green business opportunities for new entrepreneurs: 1) healthy local food, 2) renewable energy/job training, 3) green transportation, 4) green products/retail, 5) green cleaning services, 6) reuse businesses, 7) energy-efficient homes/retrofits, 8) green landscaping/plumbing, 9) green IT, and 10) community lending/microfinancing. It discusses how small businesses can drive environmental and economic recovery by addressing social and environmental challenges through innovative business models.
Membership Brochure of Global Compact Network IndiaGlobalCompact
The United Nations Global Compact is a strategic policy initiative for businesses committed to aligning operations and strategies with principles in human rights, labor, environment, and anti-corruption. With over 8,700 participants from over 130 countries, it is the largest corporate responsibility initiative in the world. Global Compact Network India provides an opportunity for members to share experiences, innovative practices, and collaborate on furthering responsible business values within country contexts. Joining provides access to a global ethical framework, training and resources on the ten principles, and a platform for collective action and knowledge sharing through meetings and conferences.
This document discusses research on gender diversity on boards of directors and corporate sustainability practices. It reviews prior literature that examined the impact of gender diverse boards on sustainability reporting quality and CSR performance. However, the literature did not examine the impact on overall business sustainability or look specifically at gender diverse boards of Malaysian public listed companies. The research aims to address these gaps by studying the impact of gender diverse boards on corporate sustainability practices and overall business sustainability of Malaysian firms. It develops hypotheses to test these relationships and if corporate sustainability practices mediate the relationship between board diversity and business sustainability.
Sustainable Tomorrow - Driving Opportunity While Discharging ResponsibilityInfosys
In a world that is increasingly connected, well informed and socially active, enterprises have to operate amidst rising concerns around resource depletion, distribution inequities and environmental degradation. This is a scenario where the sustainability of business hinges not just on profitability but also on social and environmental responsibility. While this poses an onerous responsibility, it also presents an immense opportunity for enterprises to differentiate, innovate and build trust
Read More: http://www.infosys.com/building-tomorrows-enterprise/sustainable-tomorrow/Pages/index.aspx
Integrating Environmental Accounting in Agro-Allied and Manufacturing Indust...IJMER
ONLY WHEN THE LAST TREE IS CUT, ONLY WHEN THE LAST RIVER IS POLLUTED, ONLY WHEN THE LAST FISH IS CAUGHT, ONLY THEN WILL THEY REALIZE THAT YOU CANNOT EAT MONEY’ American proverb
Due to growing awareness and concern on the impact of human activity on the ecosystem, there is an
increasing trend to judge organizations in relation to the community in which it operates. The impact of the activities on the environment with regard to pollution of water, air, land and abuse of natural resources are coming under scrutiny of governments, stakeholders and citizens. Education is considered the key to effective development strategies and TVET institutions then must be the master
key that can alleviate poverty, promote peace, conserve the environment, improve the quality of life
for all and help achieve sustainable development. Unless proper accounting work is done, it cannot be determined that both have been fulfilling their responsibilities. The aim of the study was to explore whether distinctive processes of environmental accounting are possible in agro-allied and
manufacturing industries with a view to enhancing sustainability. To accomplish this aim, this research explores environmental accountability practices in TVET institutions. This paper is in part of an exploratory research project and it is limited in that it attempts to be illuminative and theoretically driven. The paper aims to prove that environmental reporting and disclosure will
enable in agro-allied and manufacturing industries undertake a major transformation that includes
approaches that harmonize economic prosperity, environmental conservation and social well-being.
However, while strategies for achieving this goal are not widespread, a range of international experiences is beginning to suggest ways forward. These initiatives include national TVET policy reforms, green campus, green curriculum, green community, green research and green culture. The paper includes suggested templates that can be useful in agro-allied and manufacturing industries
Sustainability 3.0: Individuals make the difference.René P.M. Stevens
Sustainability and corporate social responsibility may be topics of interest, but they have little to do with individuals. How can an individual contribute to a sustainable world, now and in the future? Businesses can have an effect by involving their employees in their sustainability policy. For them however, it is not enough to say that they work in a sustainable building. The more important point is whether their behaviour inside that building is sustainable. Facility managers can encourage this kind of behaviour. Author: René P.M. Stevens MSC Arch./MBA. First published in the Dutch Facility Management Magazine, November 2010.
Business and sustainability: Understanding what being sustainable means, how to be aware of greenwash, and changes that every business should implement.
Integrating Environmental Accounting in Agro-Allied and Manufacturing Industr...IJMER
‘ONLY WHEN THE LAST TREE IS CUT, ONLY WHEN THE LAST RIVER IS
POLLUTED, ONLY WHEN THE LAST FISH IS CAUGHT, ONLY THEN WILL THEY REALIZE
THAT YOU CANNOT EAT MONEY’ American proverb
Due to growing awareness and concern on the impact of human activity on the ecosystem, there is an
increasing trend to judge organizations in relation to the community in which it operates. The
impact of the activities on the environment with regard to pollution of water, air, land and abuse of
natural resources are coming under scrutiny of governments, stakeholders and citizens. Education is
considered the key to effective development strategies and TVET institutions then must be the master
key that can alleviate poverty, promote peace, conserve the environment, improve the quality of life
for all and help achieve sustainable development. Unless proper accounting work is done, it cannot
be determined that both have been fulfilling their responsibilities. The aim of the study was to explore
whether distinctive processes of environmental accounting are possible in agro-allied and
manufacturing industries with a view to enhancing sustainability. To accomplish this aim, this
research explores environmental accountability practices in TVET institutions. This paper is in part
of an exploratory research project and it is limited in that it attempts to be illuminative and
theoretically driven. The paper aims to prove that environmental reporting and disclosure will
enable in agro-allied and manufacturing industries undertake a major transformation that includes
approaches that harmonize economic prosperity, environmental conservation and social well-being.
However, while strategies for achieving this goal are not widespread, a range of international
experiences is beginning to suggest ways forward. These initiatives include national TVET policy
reforms, green campus, green curriculum, green community, green research and green culture. The
paper includes suggested templates that can be useful in agro-allied and manufacturing industries
How can we make stormwater education more effective?Neil Dufty
Education has been viewed by many organisations as an important non-structural stormwater management tool with considerable investment made to support it.
Stormwater education activities have included media campaigns, signage, stormwater drain stenciling and industry training courses. They aim to change the behaviour of sectors of the community whose activities are thought to impact on stormwater quality (and quantity) and the health of waterways.
Yet, have these stormwater education programs been effective in changing behaviour and achieve water quality improvements? According to research, the answer is ‘in some cases’. However, there is certainly a formula for effective stormwater education - this is developed in this paper.
Incorporating ecosystem and conservation values into CSR planning and action:...Sasin SEC
The document discusses the need for partnerships between conservation organizations like the International Union for Conservation of Nature (IUCN) and businesses to incorporate ecosystem values into corporate social responsibility planning and actions. IUCN is the world's largest conservation organization, bringing together states, government agencies, and NGOs. It argues that partnerships are important because ecosystems provide valuable services to society and the economy, businesses face increasing operational and regulatory risks from ecosystem degradation, and coordinated investments between groups could maximize benefits for both conservation and development. The challenges of building effective partnerships and a path forward of relationship building, developing multi-stakeholder strategies and coordinating investments are outlined.
FOR CS PROFESSIONAL, CA, CMA
Sustainable Development
• Role of Business in Sustainable Development
• Sustainability Terminologies
• Corporate Sustainability
• Corporate Sustainability and Corporate Social Responsibility
• KYOSEI & TRIPLE BOTTOM LINE (TBL)
• One of the fundamental characteristics of a corporate is perpetuity. In the eyes of law, it is treated as a separate legal entity which can hold assets and bear liabilities, can sue and be sued.
• The word sustainable is derived from sustain or sustained. The synonyms of the word sustained as per the Collins Thesaurus include perpetual, prolonged, steady.
• Sustainable development is a broad, concept that balances the need for economic growth with environmental protection and social equity.
• WCED recognized that the achievement of sustainable development could not be simply left to government regulators and policy makers. It recognized that industry has a significant role to play.
• Four fundamental Principle of Sustainable Development- Principle of Intergenerational equity; Principle of sustainable use; Principle of equitable use or intergenerational equity; Principle of integration.
• Corporate Sustainability is a business approach that creates long-term shareholder value by embracing opportunities and managing risks deriving from economic, environmental and social developments. corporate sustainability describes business practices built around social and environmental considerations • Key drivers need to be garnered to ensure sustainability - Internal Capacity Building strength; Social impact assessment; Repositioning capability; Corporate sustainability.
• Kyosei philosophy reflects a confluence of social, environmental, technological and political solutions. It works in five stages-- First is economic survival of the company. Second is cooperating with labour. Third is cooperating outside the company. Fourth is global activism, and fifth is making the government/s a Kyosei partner
• In 1999 Elkington developed the concept of the Triple Bottom Line which proposed that business goals were inseparable from the societies and environments within which they operate.
• The emergence of corporate responsibility, from being a niche interest of environmentalist and pressure groups to one public. Concern, has in part, stemmed from the realization that corporate governance and social and environmental performance are important elements of sustained financial profitability.
Importance of Social , Political and Economic Sustainability in Industrial Gr...Dr Muhammad Jamil Bajwa
Presentation includes population,literacy rate,major crops and exports in Pakistan.It also focuses on sustainable development/sustainability and its main characteristics,global issues,opportunities/challenges, economic impact,sustainable industrialisation and SME etc.
This document discusses corporate social responsibility (CSR) in the oil and gas industry and the importance of managing reputational risk. It notes that oil and gas companies face significant environmental, health, safety, liability, and reputational risks. While fossil fuels have driven economic growth, oil and gas production also imposes costs on society like pollution, spills, injuries and deaths. As a result, companies are expected to self-regulate and do more than just comply with laws to minimize risks and harm to society. The document examines the origins and growth of CSR programs used by oil and gas companies to navigate changing social expectations and manage their reputational risks.
This document discusses corporate social responsibility (CSR) in the mining industry. It proposes establishing criteria for sustainability, ethics, and human capital (called CSR criteria) for mining companies. While international bodies have proposed CSR guidelines and indicators, the size of a company can impact adoption of such systems. The document presents an easy-to-use CSR performance chart for mining companies composed of 31 indicators and a global index, intended as an internal measure for continuous CSR improvement.
This document discusses a report on factors motivating industry to take up environmental initiatives. It acknowledges support from various organizations for the project. Key motivational factors identified from interviews with participating organizations include cost savings, continuous improvement, staff alignment, CEO and upper management leadership, reputational gains, and compliance with regulation. Barriers to implementation identified include lack of these supports. The conclusion is that more businesses are recognizing environmental programs can be compatible with business objectives and strategic drivers.
This document outlines the agenda and content for a presentation on business and human rights. The presentation discusses the recent trend of businesses becoming more involved in upholding human rights standards. It covers international initiatives like the UN Global Compact, and surveys of companies' recognition and commitments to labor rights, non-labor rights, and international instruments. The document also addresses how human rights relate to business risks like reputational, judicial and financial risks. It provides an action framework for developing a human rights policy and management system. Finally, it discusses the benefits of such a system, including access to markets, investor confidence, efficiency and sustainability.
Role of Green Issues of Mining Supply Chain on Sustainable Developmentirwan zulkifli
Semua kegiatan yang terlibat dalam dunia industri berkontribusi terhadap masalah lingkungan. Mereka membuat lingkungan sekitar menjadi hancur dengan aktifitas penebangan kayu dihutan secara liar dan ilegal, membuang limbah-limbah pabrik mereka ke lingkungan dalam bentuk gas, cair, ataupun padat. Mereka tidak pernah memperhatikan lingkungan sekitar mereka bekerja, tidak ada usaha untuk melestarikan lingkungan dengan cara memanam kembali pohon-pohon yang sedah ditebang, dan berusaha untuk tidak membuang limbah mereka kelingkungan seperti mendaur ulang sampah-sampah limbah mereka. Perekonomian sering diberikan prioritas dalam kebijakan dan masyarakat dan lingkungan diabaikan oleh industri ekstraktif. Dengan adanya IPTEK maka manusia berfikir bagaimana caraanya untuk memberikan kontribusi yang baik untuk lingkungan. Salah satunya adalah membuat limbah-limbah sampah pabrik menjadi bermanfaaf bagi lingkungan dan masyarat, serta sampah limbah tersebut menjadi bernilai ekonomis.
PDO is Oman's leading oil producer and is partly owned by Shell. This study examines PDO's corporate social performance (CSP) practices and the role of Shell in developing them. It finds that PDO's understanding and implementation of CSP is influenced by Shell, as reflected in similar definitions, motivations, and strategic approaches. While CSP is less prevalent in developing countries, this case study finds that PDO's CSP practices are comparable to those in developed countries, indicating that CSR expertise can transfer. The study contributes a new CSP framework and provides strategic guidance for oil and gas companies on successful CSP.
Circular Fashion Systems by Andrea HergetAndrea Herget
This research explores the controversy of sustainably run start-ups, subject to circular fashion
systems. Circular fashion economy is based on a vision of creating eternal life cycles, where product development, design are done by keeping in mind the next step, reuse or recycling of the product created.
Getting Corruption and Human Rights on the CSR AgendaSasin SEC
This document summarizes the findings of a survey of business professors at top business schools on their perspectives of corruption, human rights, and corporate social responsibility (CSR). Some key findings include:
- Many professors feel that CSR and issues like corruption and human rights are important for students to learn, though a minority currently incorporate these issues into their own teaching.
- Respondents viewed countries like Myanmar, Cambodia, and Indonesia as having the highest levels of corruption and worst human rights situations in Southeast Asia.
- Definitions of human rights emphasized civil and political rights most, though economic and social rights were also mentioned.
- The majority of professors agreed that businesses have a role to play in protecting human
This document outlines 10 green business opportunities for new entrepreneurs: 1) healthy local food, 2) renewable energy/job training, 3) green transportation, 4) green products/retail, 5) green cleaning services, 6) reuse businesses, 7) energy-efficient homes/retrofits, 8) green landscaping/plumbing, 9) green IT, and 10) community lending/microfinancing. It discusses how small businesses can drive environmental and economic recovery by addressing social and environmental challenges through innovative business models.
Membership Brochure of Global Compact Network IndiaGlobalCompact
The United Nations Global Compact is a strategic policy initiative for businesses committed to aligning operations and strategies with principles in human rights, labor, environment, and anti-corruption. With over 8,700 participants from over 130 countries, it is the largest corporate responsibility initiative in the world. Global Compact Network India provides an opportunity for members to share experiences, innovative practices, and collaborate on furthering responsible business values within country contexts. Joining provides access to a global ethical framework, training and resources on the ten principles, and a platform for collective action and knowledge sharing through meetings and conferences.
This document discusses research on gender diversity on boards of directors and corporate sustainability practices. It reviews prior literature that examined the impact of gender diverse boards on sustainability reporting quality and CSR performance. However, the literature did not examine the impact on overall business sustainability or look specifically at gender diverse boards of Malaysian public listed companies. The research aims to address these gaps by studying the impact of gender diverse boards on corporate sustainability practices and overall business sustainability of Malaysian firms. It develops hypotheses to test these relationships and if corporate sustainability practices mediate the relationship between board diversity and business sustainability.
Sustainable Tomorrow - Driving Opportunity While Discharging ResponsibilityInfosys
In a world that is increasingly connected, well informed and socially active, enterprises have to operate amidst rising concerns around resource depletion, distribution inequities and environmental degradation. This is a scenario where the sustainability of business hinges not just on profitability but also on social and environmental responsibility. While this poses an onerous responsibility, it also presents an immense opportunity for enterprises to differentiate, innovate and build trust
Read More: http://www.infosys.com/building-tomorrows-enterprise/sustainable-tomorrow/Pages/index.aspx
Integrating Environmental Accounting in Agro-Allied and Manufacturing Indust...IJMER
ONLY WHEN THE LAST TREE IS CUT, ONLY WHEN THE LAST RIVER IS POLLUTED, ONLY WHEN THE LAST FISH IS CAUGHT, ONLY THEN WILL THEY REALIZE THAT YOU CANNOT EAT MONEY’ American proverb
Due to growing awareness and concern on the impact of human activity on the ecosystem, there is an
increasing trend to judge organizations in relation to the community in which it operates. The impact of the activities on the environment with regard to pollution of water, air, land and abuse of natural resources are coming under scrutiny of governments, stakeholders and citizens. Education is considered the key to effective development strategies and TVET institutions then must be the master
key that can alleviate poverty, promote peace, conserve the environment, improve the quality of life
for all and help achieve sustainable development. Unless proper accounting work is done, it cannot be determined that both have been fulfilling their responsibilities. The aim of the study was to explore whether distinctive processes of environmental accounting are possible in agro-allied and
manufacturing industries with a view to enhancing sustainability. To accomplish this aim, this research explores environmental accountability practices in TVET institutions. This paper is in part of an exploratory research project and it is limited in that it attempts to be illuminative and theoretically driven. The paper aims to prove that environmental reporting and disclosure will
enable in agro-allied and manufacturing industries undertake a major transformation that includes
approaches that harmonize economic prosperity, environmental conservation and social well-being.
However, while strategies for achieving this goal are not widespread, a range of international experiences is beginning to suggest ways forward. These initiatives include national TVET policy reforms, green campus, green curriculum, green community, green research and green culture. The paper includes suggested templates that can be useful in agro-allied and manufacturing industries
Sustainability 3.0: Individuals make the difference.René P.M. Stevens
Sustainability and corporate social responsibility may be topics of interest, but they have little to do with individuals. How can an individual contribute to a sustainable world, now and in the future? Businesses can have an effect by involving their employees in their sustainability policy. For them however, it is not enough to say that they work in a sustainable building. The more important point is whether their behaviour inside that building is sustainable. Facility managers can encourage this kind of behaviour. Author: René P.M. Stevens MSC Arch./MBA. First published in the Dutch Facility Management Magazine, November 2010.
Business and sustainability: Understanding what being sustainable means, how to be aware of greenwash, and changes that every business should implement.
Integrating Environmental Accounting in Agro-Allied and Manufacturing Industr...IJMER
‘ONLY WHEN THE LAST TREE IS CUT, ONLY WHEN THE LAST RIVER IS
POLLUTED, ONLY WHEN THE LAST FISH IS CAUGHT, ONLY THEN WILL THEY REALIZE
THAT YOU CANNOT EAT MONEY’ American proverb
Due to growing awareness and concern on the impact of human activity on the ecosystem, there is an
increasing trend to judge organizations in relation to the community in which it operates. The
impact of the activities on the environment with regard to pollution of water, air, land and abuse of
natural resources are coming under scrutiny of governments, stakeholders and citizens. Education is
considered the key to effective development strategies and TVET institutions then must be the master
key that can alleviate poverty, promote peace, conserve the environment, improve the quality of life
for all and help achieve sustainable development. Unless proper accounting work is done, it cannot
be determined that both have been fulfilling their responsibilities. The aim of the study was to explore
whether distinctive processes of environmental accounting are possible in agro-allied and
manufacturing industries with a view to enhancing sustainability. To accomplish this aim, this
research explores environmental accountability practices in TVET institutions. This paper is in part
of an exploratory research project and it is limited in that it attempts to be illuminative and
theoretically driven. The paper aims to prove that environmental reporting and disclosure will
enable in agro-allied and manufacturing industries undertake a major transformation that includes
approaches that harmonize economic prosperity, environmental conservation and social well-being.
However, while strategies for achieving this goal are not widespread, a range of international
experiences is beginning to suggest ways forward. These initiatives include national TVET policy
reforms, green campus, green curriculum, green community, green research and green culture. The
paper includes suggested templates that can be useful in agro-allied and manufacturing industries
How can we make stormwater education more effective?Neil Dufty
Education has been viewed by many organisations as an important non-structural stormwater management tool with considerable investment made to support it.
Stormwater education activities have included media campaigns, signage, stormwater drain stenciling and industry training courses. They aim to change the behaviour of sectors of the community whose activities are thought to impact on stormwater quality (and quantity) and the health of waterways.
Yet, have these stormwater education programs been effective in changing behaviour and achieve water quality improvements? According to research, the answer is ‘in some cases’. However, there is certainly a formula for effective stormwater education - this is developed in this paper.
Environmental auditing and sustainable development in nigeriaAlexander Decker
This document summarizes a research study examining the relationship between environmental auditing and sustainable development in Nigeria. The study finds that while companies claim to be environmentally friendly, few actually engage in environmental auditing. The study also finds a negative relationship between environmental auditing and its effects on sustainable development, meaning more auditing is associated with less positive effects on sustainable development. The study aims to contribute to the limited existing literature on environmental auditing and sustainability in Nigeria.
The document discusses the complex relationship between environmental sustainability and development objectives. It argues that environmental sustainability is essential for reducing poverty and achieving other development goals. While human needs and environmental concerns are sometimes at odds, requiring tradeoffs to be carefully managed, opportunities exist for "win-win" solutions that align both. Achieving environmental sustainability requires balancing human needs with maintaining functioning ecosystems and limiting pollution, which this report provides guidance on.
The document discusses the need to balance environmental sustainability and human development. It argues that environmental protection, conservation of biodiversity, and addressing climate change underpin human well-being and are essential to reducing poverty. However, conservation strategies must also consider people's immediate needs, and development cannot ignore environmental costs. Achieving sustainability requires balancing these factors. The document calls for setting specific, quantifiable environmental targets and integrating sustainability into all development policies and plans at global, national and local levels to make progress toward the UN's Millennium Development Goals.
Accepted Manuscript of "A theoretical framework to address Education for Sust...Chiara Scalabrino
Accepted Manuscript of the article "A theoretical framework to address Education for Sustainability for an earlier transition to a just, Low Carbon and Circular Economy" published by Taylor & Francis in “Environmental Education Research” on 25 Mar 2022, available at: https://www.tandfonline.com/doi/full/10.1080/13504622.2022.2031899
Authors: Chiara Scalabrino, Antonio Navarrete Salvador, José María Oliva Martínez
Abstract:
The evolution to a just, Low Carbon and Circular Economy could be accelerated if additional education and training professionals embraced the practical implications of terms such as Education for Sustainable Development (ESD) or for Sustainability (ES).
Therefore, this study identified the numerous elements of Environmental and Sustainability Education that are relevant to effectively encourage the implementation of Sustainable Consumption and Production (SCP). The identification of these elements was based on the available literature in the fields that have stemmed from the ‘Environmental Education (EE)’ and ‘Sustainable Development (SD)’ movements. Finally, their synthesis was proposed as a ‘Theoretical Framework for an ES as Transformative Education for Sustainable Consumption and Production (ESCP) from a complex, critical and constructivist perspective’.
This framework is intended as a basis for the reflection on current ES practices and to inspire the realisation of the full potential of ES in formal, non-formal and informal settings, from early childhood to old age learning. Especially, given the Agenda 2030 and the climate emergency, it could serve to improve Adult Learning and Education, Vocational Education and Training and Organisational Training for Sustainability (e.g.: courses on energy or water saving, Green Public Procurement, Sustainable Product Design), in public and private organisations.
Sustainable development aims to meet human needs while preserving natural resources for future generations. It calls for integrating economic and social development with environmental protection. The three pillars of sustainable development are environmental protection, economic growth, and social progress. Education for Sustainable Development teaches people how to live and work in a sustainable way. Sustainable development requires balancing these pillars across sectors like energy, transportation, business and reducing poverty through sustainable means.
Assessing sustainable development in the mining industry in ghana a question...Alexander Decker
The document discusses guidelines for assessing sustainable development in the mining industry in Ghana from a corporate perspective. It examines how sustainable development applies to mining companies themselves and what steps mines must take to improve sustainability. Specifically, mines can contribute to sustainable development through improved planning, implementation of environmental management tools and cleaner technologies, extending social responsibility to stakeholders, forming sustainability partnerships, and improving training. The document provides details on environmental and socioeconomic agendas for mines and recommendations for improved sustainability.
Preserving the Environment through Knowledge Managementinventionjournals
1. The document discusses the importance of knowledge management in preserving the environment through optimal decision-making. It argues that decisions can negatively impact the environment if their environmental consequences are not considered.
2. Knowledge management provides decision-makers with both explicit knowledge like data and implicit knowledge from experienced individuals. This helps identify environmental consequences and reform decisions to prevent irreparable environmental damage.
3. The document presents a model where explicit knowledge is analyzed in light of implicit knowledge, potentially discovering new solutions that meet organizational goals while protecting the environment.
Preserving the Environment through Knowledge Managementinventionjournals
The environment quality is of high importance in all countries. One of the important achievements of rationalizing bioenvironmental issues is identifying works with harmful consequences in the future. Many thinkers believe that if man could learn constructive knowledge in steady development and attempt to practice them, he has made the biggest discovery and invention in the world. This is impossible except through appropriate knowledge management. Since each measure is concerned with a social or economic purpose, it inevitably affects the environment. Therefore, deciding regarding such issues requires having appropriate information and knowledge and timely transference in order to prevent the incidence of irreparable damage to the environment. Such damage and its consequences can not only affect the intended society, but also harm other societies, which can be irreparable. Here, the importance and role of knowledge management in making such decisions are manifested. In this paper, the importance of knowledge management in preserving the environment is analyzed while presenting a model, the point less considered in the previous studies, but can be of highest importance
A Brief Note On Marine Pollution And Its EffectsLindsey Rivera
This document discusses the concept of biodiversity, which refers to the diversity of genes, species, and ecosystems within a given area. Biodiversity provides essential goods and services that support human well-being, such as food, water, and regulation of natural disasters. However, human activities are causing mass extinction of species at an alarming rate. Over 17,000 plant and animal species currently face extinction, and biodiversity loss continues to accelerate despite recognition of the problem decades ago. The impacts of human society were once small, but have grown enormously and threaten biodiversity on which humans depend.
Issues in digital technology in education adultamirqasmi
This document discusses how education for sustainable development through e-learning can help businesses adapt to climate change risks and opportunities. It argues that re-educating the workforce with a focus on systems thinking and sustainability is needed for businesses to successfully implement sustainable development strategies. Lifelong learning approaches that blend e-learning with face-to-face learning can provide an efficient way to educate workers on sustainability issues and help businesses achieve long-term survival and prosperity in a changing environment.
This document discusses a communitarian approach to expanding corporate accountability and sustainability practices. It proposes that accountability should involve the community, not just corporations reporting to shareholders. A case study of the Taupo District in New Zealand is used to illustrate how communities can participate in developing sustainability strategies through cooperative enquiry. The key aspects of the proposed communitarian accountability model include: (1) Corporations reporting impacts to the community; (2) The state facilitating cooperation between corporations and the community; (3) The community participating in decision making through open discussion and information sharing; (4) The overall goal being to protect environmental and social values.
This document discusses a communitarian approach to expanding corporate accountability and sustainability practices. It proposes that accountability should involve the community, not just corporations reporting to shareholders. A theoretical model is developed based on communitarian philosophy where corporations are accountable to the community for environmental and social impacts. The community participates in cooperative enquiry with the state to hold corporations accountable. A case study from New Zealand illustrates how community involvement helped develop sustainability strategies for a local district. The communitarian approach emphasizes community values and participation in decision making beyond just corporate reporting.
Environmental sustainability and financial development in Africa; does instit...matthew ntow-gyamfi
This document summarizes a research article that examines the relationship between financial development, environmental sustainability, and institutional quality in Africa. It conceptualizes a "Financial Market Environmental Kuznets Curve" (FMEKC) to explain how financial development may initially increase environmental degradation but then reduce it after a certain threshold, similar to the traditional Environmental Kuznets Curve. The study tests this relationship with data from African countries, while also analyzing the moderating role of institutional quality. It finds an inverted U-shaped relationship between financial development and environmental degradation, and that strong institutions can help reduce the negative environmental impacts of financial development in the long run.
Environmental Education for all: Ethiopian ContextIJEAB
Today’s environmental challenges urge man to search for possible solution from wider viewpoints. This paper review is persuasive that it stresses relevance of environmental education for all citizens as one of the key tools for stewardship of environmental wellbeing besides policies and actions combating against environmental problems like pollutions and environmental degradation; believing that environmental education can pose positive change in attitude and behavior of society that in turn probably support efforts done towards sustainable development. The paper also attempt to discuss rationale of this review paper, interactions between man and environment, meaning and aims of environmental education, environmental pollution, climate change, pressure on biological diversity, desertification and drought, population growth and resource use, population growth and environment, dimensions and approaches of environmental education. Developing environmental literacy- knowledge, skill, attitude and actions on current environmental challenges particularly like climate change, loss of biodiversity, health problems and suggested solutions of these problems are need commitment to be addressed. Hence, environmentally literate citizens make informed environmentally sound decisions. Further, suitable approach of delivering environmental education, for all learners, in schools or higher institutions probably is generic form.
The document discusses definitions and descriptions of sustainability from various organizations and individuals:
- Markandya and Pearce define sustainability as ensuring natural resources are not depleted over time.
- Alfieri describes the strong sustainability concept of keeping natural capital intact regardless of other capital.
- Solomon defines ecologically sustainable development as using renewable resources without destroying them or their environment.
- Harrison proposes a framework to link economic, environmental, and social issues over time to assess sustainability.
- The Australian government and industry code define sustainability as maintaining ecological processes for current and future quality of life.
- Brown et al. define global sustainability as indefinite human survival through maintaining basic life support systems.
1) The document discusses the need for environmental education and sustainable development to be integrated into school curriculums.
2) It notes that while science and technology have benefits, they have also contributed to environmental degradation without sustainable practices.
3) The document argues that education must motivate active participation in problem solving, discuss the social and moral impacts of environmental actions, and help students understand the consequences of human manipulation of the environment.
When not every response to climate change is a good one: Identifying principl...Rafael Martins
This review article discusses the concept of sustainable adaptation to climate change. It identifies four principles to guide responses to climate change: 1) recognize the context for vulnerability, including multiple stressors, 2) acknowledge that differing values and interests affect adaptation outcomes, 3) integrate local knowledge into adaptation responses, and 4) consider potential feedbacks between local and global processes. The principles argue that fundamental societal transformations are needed to achieve sustainable development and avoid maladaptive responses to climate change. Case studies from diverse contexts illustrate how attention to these principles can help achieve socially just and environmentally sound adaptation.
Here are some of the major causes of environmental pollution:
- Industrialization - As industries grew rapidly in the 19th and 20th centuries, they released large amounts of untreated waste into the air, water, and land. Emissions from factories, power plants, and manufacturing facilities contribute significantly to air, water, soil, and noise pollution.
- Urbanization - As more people move to cities, demand for housing, transportation, energy, and consumer goods increases. Urban areas generate large quantities of waste and pollution from vehicles, power plants, construction, and consumer products. Improper waste disposal is also a major issue.
- Agriculture - Conventional agricultural practices can degrade soil quality and contaminate water sources with fertilizers, pest
Similar to Social and environmental accounting education and sustainability (20)
This document discusses the role of social and environmental accounting research in times of sustainability crisis. It argues that lack of humanity, short-term thinking, and misuse of concepts like sustainable development have contributed to the current crisis. Researchers are urged to critically reflect on sustainability and corporate social responsibility reporting to help transform attitudes and behaviors. The document also notes tensions between sustainability and CSR, with CSR potentially co-opting the sustainability agenda. It calls on academics to enhance sustainability education and explore ways to improve organizational accountability and transparency.
This document discusses how political psychology could pay more attention to social and psychological processes involved in responses to innovative laws, particularly those related to sustainability and environmental protection. It argues that different types of legal innovation exist and mobilize different acceptance and resistance processes. The document outlines conceptual tools for examining how people and groups receive legal innovation, drawing on social representation theory and environmental psychology. It proposes a typology of legal innovation based on three criteria: whether the law directly binds individuals or governments, its target (behaviors or intergroup relations), and whether it regulates private or public spheres. Examples are provided from sustainability laws to illustrate differences in acceptance and resistance processes for different types of legal innovation.
Using higher education community partnerships to promote urban sustainabilityarmandogo92
The USES (Urban Sustainability Extension Service) program proposes university-community partnerships to promote urban sustainability. It combines the century-old land-grant university extension service model with modern community service ideals. USES would work as an operationally reflective initiative whereby curricula and place-based learning opportunities would vary on a year or semester basis. Students and researchers will work with local stakeholders to identify relevant and timely projects that directly serve community needs, as defined by the USES board. The goal is to position urban universities as catalysts for sustainability efforts in their cities through dynamic partnerships that establish boundary organizations for research, testing, and efficient implementation of best practices.
The promise and pitfalls of new sustainable communitiesarmandogo92
This document analyzes 29 award-winning new community developments marketed as sustainable or smart growth. It finds that while developers emphasize features that increase attractiveness to buyers, they do not always incorporate a full range of attributes to enhance environmental and socio-economic sustainability. This suggests the importance of uniform sustainability rating systems to provide comprehensive evaluations. The complexities of designing, building, and assessing sustainable communities are also highlighted.
This document discusses labour unions and their potential role in building a sustainable green jobs agenda. It argues that labour organizations must be central to meaningful political and economic shifts towards fusing labour and environmental sustainability. The document outlines some of the theoretical issues underlying tensions between labour and environmental interests under capitalism. Specifically, it discusses how capitalism's growth-oriented and competitive nature generates conflict with ecological sustainability goals. This demonstrates the important role unions could play in transitioning to a more environmentally sustainable future.
The diffusion of environmental sustainability innovations in north american h...armandogo92
This study examines the adoption of environmental sustainability innovations in North American hotels and ski resorts. It utilizes Rogers' diffusion of innovations theory to understand what sustainability innovations are being adopted and what factors affect the rate of adoption. An online survey was distributed to 49 medium to large hotels and resorts. The study found that the perceived simplicity of sustainability innovations and high levels of opinion leadership among hotels/resorts were most strongly associated with adoption. Perceived advantages of innovations and general innovativeness also correlated with adoption.
The accountants role in organizations sustainabilityarmandogo92
The document discusses the accountants' role in organizational sustainability according to the sustainability framework of the International Federation of Accountants (IFAC). It first provides background on sustainability and sustainable development. It then examines IFAC's sustainability framework, which focuses on business operations, internal operations, stakeholder engagement, and societal impact as key aspects for managing a sustainable organization. The document goes on to explore accountants' role in sustainability reporting and management.
The document summarizes the growing focus on green and sustainable manufacturing practices. It discusses how the meaning of "green" can vary widely but often refers to using environmentally-friendly sourcing and production methods. The article then explains that many companies initially viewed sustainability as adding unnecessary costs but that technology advances have helped some industries find the "sweet spot" where green practices intersect with cost savings. It previews a cover story providing details on how one company used sustainable initiatives to drive a leaner supply chain and save over $1.2 million annually while reducing its carbon footprint.
Existen pequeños grupos productivos familiares en zonas conurbadas entre la ciudad y el campo que garantizan la sustentabilidad de los recursos naturales a través de la producción orgánica. La Red de Ecoproductores y Consumidores Origen Volcanes está conformada por diez grupos familiares en cuatro regiones que intercambian recursos para apoyarse mutuamente a través de la acción colectiva y mantenerse de forma permanente en la región de Sierra Nevada.
This document discusses the role of social and environmental accounting research in times of sustainability crisis. It argues that lack of humanity, short-term thinking, and misuse of concepts like sustainable development have contributed to the current crisis. Researchers are urged to critically reflect on sustainability and corporate social responsibility reporting to help transform attitudes and behaviors. The document also notes tensions between sustainability and CSR, with CSR potentially capturing the sustainability agenda. It calls for enhancing sustainability education and exploring improved transparency and accountability in organizations.
The document summarizes how a large consumer goods company (ABC Company) improved the sustainability of its supply chain after a key customer (Walmart) mandated suppliers improve sustainability. ABC conducted a pilot study at one of its plants to identify opportunities. The study analyzed internal material movement within the plant and external movement from suppliers to the plant. This identified opportunities like switching to rail transport, reducing transportation distances, and minimizing non-value added time. Implementing recommendations could save ABC $1.2 million annually and reduce the plant's carbon footprint by over 3,500 metric tons per year. The overall project identified annual savings of $2 million and a reduction of 10,000 metric tons of carbon emissions for ABC.
The document discusses the growing trend of industrial ecology and sustainable product design in North America, driven by both public and private sector organizations. The U.S. government has issued executive orders and programs through agencies like the EPA to promote sustainability. Industry consortia composed of large retailers and manufacturers are also influential in driving transparency and standardization around sustainability metrics and product benchmarking. Groups like the Sustainable Apparel Coalition and Sustainability Consortium are working to develop common measurement systems to evaluate sustainability performance throughout supply chains and product life cycles.
Strategic magnament of engineering companiesarmandogo92
This document discusses incorporating sustainability and corporate social responsibility aspects into business strategy creation for engineering companies. It proposes a new model where each functional strategy (e.g. financial, innovation) is related to and incorporates social and environmental targets. This allows companies to fulfill both business objectives and support sustainable development. The document outlines previous strategy models, differences between sustainability and CSR, challenges to implementation, and how the new model improves upon standard practices.
Population growth implications for environmental sustaintabilityarmandogo92
This document discusses the implications of population growth in Nigeria for environmental sustainability. It notes that rapid population growth and increasing demand for natural resources is disrupting natural ecosystems and undermining their ability to support populations at current levels. The carrying capacity of the environment is exceeded when populations grow too large relative to available resources. Problems caused by Nigeria's growing population include soil erosion, land degradation, and habitat loss due to increasing agricultural and development pressures on the land. For sustainable development, population size and growth must be balanced with the environment's productive capacity.
Operations Management for a Sustainable Future discusses business operations and their impact on the environment. It notes that while operations have affected the environment throughout history, the current scale and scope of impacts is unprecedented due to population growth, technology, consumerism, and expanding economies. Operations consume resources and produce waste and pollution. There is growing social and political pressure for businesses to design operations sustainably to ensure future generations are not disadvantaged. Achieving sustainability will require new approaches from both businesses and consumers to address issues of resource consumption, waste management, and environmental protection.
Integration of green practices in supply chain environmentarmandogo92
This document summarizes a research paper on integrating green practices into the supply chain environment for automobile manufacturing industries. It discusses green supply chain management (GSCM) and the need to optimize inbound logistics (supplier relations), operational logistics (production), outbound logistics (distribution), and reverse logistics (recovery). Specifically, it proposes a framework to integrate these areas of the supply chain and outlines benefits, issues addressed, and factors for implementing green practices within supplier management, cleaner production, green design, remanufacturing, and lean operations. The framework is intended to help automobile manufacturers reduce environmental impact and costs across the entire supply chain.
This document discusses integrating green chemistry principles into a chemistry teaching methods course for prospective science teachers at the University Sains Malaysia. The goals were to educate future teachers about sustainability issues and influence their environmental values and behaviors. Student teachers participated in green chemistry experiments and assessments found they developed more pro-environmental attitudes and commitments to sustainability actions. The study demonstrated that educational interventions can successfully encourage positive environmental values and skills for participating in sustainability efforts.
La aceleradora New Ventures México creó un nuevo fondo llamado Adobe Capital para proporcionar financiamiento a empresas sustentables con inversiones de entre $100,000 y $3 millones. Adobe Capital ya tiene clientes listos para recibir apoyo como Échale! a tu casa y Consorcio Chiclero. El fondo está respaldado por organismos multilaterales y otras entidades para apoyar a compañías en crecimiento con enfoque ambiental o social.
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This document summarizes future changes and challenges that production companies will face. It discusses trends in several areas: materials and technology will continue to advance in more sustainable ways; renewable energies will become more important; ecology and environmental protection will be a higher priority; organizations will focus more on flexibility, quality and sustainability; and customers will demand more eco-friendly products. Overall, companies will need to invest in innovation and sustainable practices to adapt to these changes and challenges of the future.
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This document summarizes two frameworks that provide guidance for companies to integrate sustainability into their core business - the Ceres Roadmap and ISO 26000. The Ceres Roadmap takes a holistic approach and identifies 20 key expectations across governance, stakeholder engagement, disclosure, and performance. ISO 26000 provides a comprehensive standard for social responsibility across eight areas. Both frameworks help companies create shared value for shareholders and stakeholders by addressing social and environmental challenges.
2. J. Social Sci., 6 (3): 76-89, 2011
complicated since it would need to take into account the safety and the environment. Crime rate per thousand of
value of resources to future generations whose population has increased from 3.8 per thousand people
livelihood and consumption patterns are unknown. in 1990- 6.2 in 2002. The relatively current
The definition of sustainability as provided by information shows that there has been a 15% increase
United Nations World Commission on Environment in the crime rate in Malaysia. In the first quarter of
and Development (1987) encompasses both meeting the 2005, many cases of environmental degradation have
needs of the world’s poor population and maintaining hit the headlines of major local dailies, causing
environmental resources for the future. The possible concerns on the part of the public and the government.
meanings and contradictions inherent in the term Reports on illegal logging, hill cutting, river pollution,
sustainability extend to the concept of sustainable marine pollution, air pollution, improper treatment and
development. Thus, according to Bebbington (1997, disposal of toxic waste, deterioration of water quality,
2001), the definition of what constitutes a “sustainable declining coral reefs, coastal erosion, over-fishing and
society” becomes under-specified. According to biodiversity loss are fast becoming a norm. The rapid
Bebbington, the key structural question ingrained in increase in the number of motor vehicles, urbanisation
sustainable development appears to be how to manage and industrial growth have all contributed to the
the economic systems such that development (under a deterioration in the quality of air and water. Clearly,
revised definition) takes place without damaging the growth has its own attendant social and environmental
environment, on which all present and any future problems.
development rests. In this regard, it is asserted that Linking the social and environmental problems,
accounting plays a vital supporting role in the creation sustainability issues, the argument that the current
and perpetuation of the current economic order (Hines, accounting education is deficient in promoting ethical
1988; Tinker, 1991). Given this, any attempt to account awareness, of which social and environmental concerns
for sustainability will need to reflect the tensions which are a part and in response to the calls by various
exist between conventional accounting with its record quarters for students to acquire a broader conception of
of wealth accumulation and its focus on the pursuit of accounting (Accounting Education Change
profit and the demands for a just and equitable society. Commission, 1990), this study is an attempt at
In this connection, the study takes into cognisance determining the perspectives of accounting educators
the concerns of Social and Environmental Accounting in Malaysia towards the elements and roles of SEA
(SEA) advocates and people from the accounting and the relevance and importance of studying SEA as
fraternity with the inadequate state of accounting well as determining accounting educators’
education in keeping abreast with changes, particularly perceptions towards the orientation of accounting
those pertaining to social and environmental education as it is conventionally approached.
responsibilities (Lewis et al., 1992). As a relatively new
body of knowledge in accounting, disseminating SEA Literature review: Current accounting education is
through SEA education is considered appropriate and said to be deficient in addressing pressing issues of
timely (Bebbington, 1995; Mathews, 1995; Owen, ethics and professionalism and it has had its fair share
2004) and it is a contention of many experts that this of criticisms (Zeff, 1989; Kelly et al., 1999; Ferguson
education can provide the solution to the ethical issues et al., 2005). Regarded by some as thoroughly deficient
that already beset the profession (Gray et al., 1994). (Zeff 1989; Albrecht and Sack, 2000), too technically
As far as Malaysia is concerned, it is a developing focused (Bebbington, 1995; Paisey and Paisey, 2000),
country with an impressive economic growth track neo-classical economic oriented (Tinker, 1980; Lewis
record during the 1990s and as indicated by the 9.8% et al., 1992), ethically insufficient (Huss and Patterson,
points rise in the Malaysian Quality of Life Index 1993; Gray et al., 1994) and professionally inapt (Gray
(MQLI), its quality of life has continued to improve et al., 2001; Wyatt, 2004), it also receives scathing
from 1990-2002 (Economic Planning Unit, Malaysia, remarks in recent years from within the ranks of its own
2005). The country is said to experience an exciting accounting fraternity (see for example Owen et al.,
economic expansion at least around and within the 1994; Collison et al., 2000). Albrecht and Sack (2000),
ASEAN (Association of Southeast Asian Nations) for example, believe that accounting education has
region (Mahmood, 2002). This impressive growth is failed both in developing the critical thinking skills of
not without its pitfalls. While significant strides have accounting students and in dealing with ‘values, ethics
been made in transportation, communication and the and integrity’. In yet another assertion, Bebbington
working life, for example, two other components of (1995) claims that the accounting education process has
quality of life have deteriorated. These are public overly emphasised the technical aspects of accounting
77
3. J. Social Sci., 6 (3): 76-89, 2011
data and has presumptuously assumed that it operates in the market mechanism to assign individual values
a neutral manner. (Bloom and Heymann, 1986; Gray et al., 1996).
It would appear that the basis of much of the Accounting is thus subservient primarily to the interests
aforementioned criticisms can be traced to the inherent of the financiers of a business enterprise. It provides
vocationally oriented nature of accounting education business information that will help decisions to
(Paisey and Paisey, 2000). In contrast, SEA requires a maximize profits of the financiers. It also checks on the
much broader concept of accounting (Mathews, 1994; stewardship of individuals entrusted by the financiers
Gray et al., 1996), one which embraces the idea of with the day to day running of the enterprise. In short,
identifying explicitly social costs and social benefits in the main objective of the conventional model is
the decision-making process of companies (Mobley, maximization of the financiers’ wealth in the secondary
1970; Churchman, 1971; Linowes, 1972). In words belief that society at-large too will benefit. Short term
more pertinent, Seidler (1975) and Bloom and gains for the financiers are allocated well in advance of
Heymann (1986) report that the idea of social and impacts on individuals, communities and the
environmental responsibility in accounting is partly due environment. Cooper and Sherer (1984) assert that
to an increased tendency to question the established conventional accounting stands as a political and social
order of society as well as a growing concern with the process that creates its own social reality-a reality that
deterioration of the environment. limits all possible interactions between the ‘world’ and
While there has been a proliferation of accounting the organization that it helped shape. While it is true
literature relating to SEA (Mathews, 1994; Owen, that the decision usefulness and accountability theories
2004; Parker, 2005) in recent years and the corollary do acknowledge the role of financial reporting as a
interest in CSD (corporate social disclosure) practices decision making tool of various parties as well as a
of companies, the focus on education has been monitoring mechanism of the social performance of
somewhat peripheral in nature (Owen et al., 1994; corporations (Henderson and Peirson, 1988), by and
Gibson, 1997). Lockhart and Mathews (2000) assert large, the literature on decision usefulness relates only
that the required changes in accounting education to to the needs of shareholders and creditors (Mathews
complement the development of environmental and Perera, 1996).
accounting have not been vigorous enough. This As an important aspect of the free market system,
apparent chasm between the academia and the realities corporate activities include the use of available “free
“out there”, is aptly summarised by Stevenson (2002),
goods’, such as air and water, where the pollution
‘with the relatively high profile accorded to social and
environmental issues over the past ten years, the effects are externalities rather than the internal costs of
weighting attached to SEA in university curricula may the enterprise (Gray et al., 1996). By “externalities”,
be seen as an illustration of the extent to which the the economists refer to those consequences of an
teaching of accounting reflects changes in society’. economic activity which are not reflected in the costs
Consequently, many writers are now calling on the borne by the individual or organization benefiting from
accounting academia to rise and meet the changing the said activity (Crowther, 2000). Accounting makes
needs of the society. One such call is voiced in the possible the functions of measuring and rectifying,
work by Gray et al. (2001). Outlining their wide among others, activities that seek profits, economic
interpretation of the meaning of environment, they gains and the maximization of cash flow. By not taking
justify the need for accounting training to consider
into consideration, for instance, air and water pollution,
environmental accounting education (Al-Rabaani and
which can be a consequence of some economic
Al-Mekhlafi, 2009). Others see in an overhaul to the
teaching of accountancy a means of not only advancing activities, accounting is guilty of not disseminating the
CSD as a natural subject matter to be included in the full real account of the circumstances.
accounting discipline, but also a means of advancing Since accounting is rooted in classical liberalism
the ethical and critical intellectual quality of the general philosophy, it is inevitable that the discipline is only
education (Blundell and Booth, 1988; Lewis et al., concerned with the measurement and reporting of
1992; Grinnel and Hunt, 2000; Lockhart and Mathews, activities that have a bearing on the individual firm.
2000; Stevenson, 2002). Any actions of the firm which have consequences
The conventional accounting system and policies beyond its confines are held not to be of its concern.
are based on the paradigms implied by the classical Moreover, the free market mechanism operates by
economic theory of free markets, with the avowed mediating between freely acting individuals to affect a
emphasis on the role of private property and the use of kind of equilibrium that renders any fear by a particular
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4. J. Social Sci., 6 (3): 76-89, 2011
firm of its actions upon externalities as irrelevant. As a social accountability does not feature predominantly in
consequence, such actions are deemed not a concern to organizations.
be accounted for (Crowther, 2000). The cumulative SEA transcends the traditional boundaries of
effect of these basic values, definitions and principles accounting (Gambling, 1974; Estes, 1976, Gambling,
and the technical nature of accounting mean that the 1978; Perks, 1993; Mathews, 1994, 1995; Gray et al.,
effects of business decisions on individuals and 1996; Gray and Bebbington, 2001). A considerable
communities cannot be recognized and environmental body of literature now exists which relates accounting
impact through externalities are defined out of to questions of economic growth and its links to social
existence (Mathews, 1994). justice and development. In general, one can safely
SEA is an attempt to fill the gap left open by conclude that accounting plays a crucial supporting role
conventional accounting. It deals with these in the construction and upholding of an economic order
‘externalities’. However, the actual measurement of (Hines, 1988; Hopwood and Miller, 1994) and that SEA
external costs and benefits is extremely difficult and can lead to a new world where profits are not the sole
fraught with problems. This is one of the main obstacles focus of life (Lehman, 2001).
to any form of SEA (Crowther, 2000). The evaluation
Figure 1 presents the elements that make up the
of the performance of an organization is partly
concerned with the measurement of performance and conventional accounting in juxtaposition to those of
partly with the reporting of that performance. SEA. It illustrates the inclusion of externalities and the
Accordingly, as mentioned by Crowther (2000), there perceived need to report other than economic events to
should be a corresponding recognition of the need to groups additional to those addressed at present. It also
change the measurement and reporting of a firm when a epitomizes the current failure of financial accounting
paradigm shift happens in favor of social and reporting in recognizing its extensive social,
accountability. Crowther (2000) contends further that economic, political and environmental connotations.
power is the generally recognized essential component By failing to include SEA, the implied values of
of accountability. Greater accountability is therefore conventional accounting can be questioned. Rather
accorded to those stakeholders who have more power.
than accountability in the broader sense, conventional
One of the problems with this is that the society at large
and the environment in particular, do not constitute accounting is restricted to decision-usefulness and for a
powerful stakeholders. It is perhaps for this reason that constrained scope of users.
Fig. 1: Elements in conventional accounting and SEA adapted from Gray (1991, p.5)
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5. J. Social Sci., 6 (3): 76-89, 2011
MATERIALS AND METHODS Table 1: Sampling technique and sample size of accounting educators
Type of respondents Accounting Educators
Sampling unit Accounting educators in the IHL
Accounting academia serves a reasonably well- Population estimates 1,500
defined profession hence the education programs in the Sampling techniques Random and convenience sampling
field normally are responsive to the changing demands Sample size of respondents 800
placed on the accounting professionals (Frederickson
and Pratt, 1995). For the purpose of this study, Table 2: Results of reliability test
perceptions and views of accounting educators are Cronbach’s alpha
identified in understanding and realizing the role that N of items ----------------------------
Variables (total scores) (questionnaire) Educator Practitioner
accounting education can play pertaining to aspects of
Relevance of SEA education 8 0.760 0.784
social and environmental responsibility. The accounting Roles of SEA education 10 0.893 0.886
educators comprise those who teach any accounting Orientation of accounting 17 0.763 0.783
courses/subjects in the Malaysian Institution of Higher education
Learning (IHL). These institutions include the public
and private universities, foreign branch university Table 3: Results on response/non-response bias using Kruskal-Wallis
campuses and private/university colleges. Survey statistical test
questionnaires are used to encompass a sufficiently Time phase of questionnaires received
----------------------------------------------
broad coverage and to confirm the points under Variables (groups) Chi-Square Asymp. Sig.
investigation. Several questionnaires used by previous Relevance of SEA education 0.268 0.875
studies that have a relation to SEA education have been Roles of SEA education 1.225 0.542
adapted and they included those of Owen et al. (1994) Accounting education orientation 1.943 0.379
and Gray et al. (2001). The sample size of the
accounting educators is shown in Table 1. Practically, In analyzing the response/non-response bias issue, the
all of the questionnaires were mailed with a self- Kruskal-Wallis Test was used because the data
stamped return envelope. The contact addresses of the involved three phases of time referring to the dates the
educators were obtained mostly from the prospectuses questionnaires were returned and ordinal measurements
of the IHL and the Internet while some of them were used for the variables. The test was conducted on the
found through telephone calls and personal contacts. early and late responses (Wallace and Cooke, 1990) for
The respondents were all of an accounting the academics. The outcomes of the two-tailed test
background in terms of their education-either with a (Table 3) demonstrated that none of the six groups of
degree, masters and/or professional qualification. Since variables tested for educators produced statistically
the informants are the products of the education, the significant results (p< 0.05) between the early and late
feedback and perceptions that they provide on the return. Based on the above mentioned outcomes, it can
research matter could reflect their orientation as be concluded that, to a statistically significant extent,
accounting students either to their profession or in the responses were the same whether they were
general. This point is crucial as the aim of the study is returned earliest, later or latest. Therefore, judging from
to seek the perceptions of educators, who have had the the Kruskal-Wallis Test, the 222 total responses could
experience of undergoing accounting education or be merged and considered as one single population for
training. It is an accepted fact that the working the purpose of statistically analyzing the data and
drawing conclusions from the summary statistics.
environment and the maturity of respondents may have
From the 800 questionnaires distributed to
an impact on their perceptions and attitudes
educators in Malaysia by mail, 222 of them were
(McCollum, 2006). subsequently returned. The overall response rate
The internal consistency of the survey instrument (Table 4) was 27.7%. By way of comparison it is worth
was measured by using Cronbach’s coefficient alpha highlighting the response rates achieved by other
statistical test that provided an indication of the research works conducted with accountants or
average correlation among all the items that made up accounting related personnel in Malaysia. A study by
the scale. The results (Table 2) demonstrated that all on Malaysian accountants and environmental
indices obtained were considered high (above .70). management reported a response rate of 28.0% out of
A sample scale that shows alpha value above .70 150 questionnaires that were sent out. It would
is considered reliable (Nunnally, 1978; Pallant, appear that the overall response rate of accounting
2001), even though Bryman and Cramer (2001) educators for the present study at 27.7% was
prefer a higher scale with a minimum of 0.8. comparable to those of previous studies, albeit they
Therefore, the indices for questionnaire reliability were more of accounting practitioners rather than
were generally considered adequate for this research. accounting educators.
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6. J. Social Sci., 6 (3): 76-89, 2011
Table 4: Response rates of accounting educators Table 5: Gender of respondents
Type of respondents Accounting educators Gender Accounting educator (%)
Sampling unit Accounting educators in the IHL Male 85 38.5
Number of questionnaires sent 800 Female 136 61.5
Number of questionnaires returned 222 Total 221 100.0
Response rates 27.7% *: One respondent did not reveal his or her gender
RESULTS Table 6: Religion and nationality of respondents
Religion and nationality Accounting educators (%)
Overall, it is noted that the study focuses on the Islam 196 89.1
Christianity 5 2.3
results of respondents and reflections on matters Buddhism 10 4.5
pertaining to SEA education and accounting education Hinduism 5 2.3
orientation. Brief profile of survey respondents is None 3 1.4
Other Religion 1 0.4
presented followed by the demonstration of the Total 220 100.0
educators’ perceptions towards the relevance and roles Malaysian 217 98.2
of SEA education as well the orientation of accounting Non-Malaysian 4 1.8
Total 221 100.0
education. Of the total (Table 5), female respondents
*: Two respondents did not reveal their religion and one respondent
(61.5%) which exceed male respondents (38.5%) shows did not reveal their nationality.
that in Malaysia more females tend to be educators in
the IHL compared to male. Table 7: Years of working experience of respondents
Table 6 demonstrates that the majority of the Years of working experience Accounting educators (%)
respondents are represented by Muslims (89.1%) Less than 5 years 68 30.9
5 to 10 years 83 37.7
followed by Christians (2.3%), Buddhists (4.5%), More than 10 years 69 31.4
Hindus (2.3%), other followers (0.4%) and people with Total 220 100
no religion (1.4%). Malaysia has a multi-racial *: Two respondents did not reveal their years of working experience
population, which consists of approximately 50%
Malays who are Muslims, 24% Chinese who are mostly Table 8: Type of IHL (affiliation of respondents)
Buddhists and 7% Indians who are mostly Hindus. The Type of organizations/IHL Accounting educators (%)
rest of the population comprises mainly of people from Public university 174 78.4
Private university 21 9.5
the other ethnic groups, such as the Dayaks and Private college 20 9.0
Kadazans. They originate from the two East Malaysian Foreign university branch campus 5 2.3
states of Sabah and Sarawak. The large number of Other types 2 0.8
Muslim respondents is a reflection of the relatively Total 222 100.0
larger number of Malay accounting educators in the *: One respondent did not reveal the type of IHL or his/her
organization
IHL. Since this study adopts the convenience and
random sampling approach, it is unavoidable that more
Malays are included in the sample as compared to other The larger representation of educator respondents from
races. the public universities is attributable to the difficulty in
Of the total number of respondents who indicated securing a longer list of accounting educators from the
other private IHL. In addition, the selection of the
their years of working experience (Table 7), the most
respondents was mainly from the established IHL. It is
number of respondents have 5-10 years of working
believed that in general, the accounting educators in
experience. This is followed by those with more than 10
those IHL have relatively vast experiences in teaching
years and lastly, by the most junior with less than 5 and research works.
years. Of the total 222 cases, two respondents did not Two groups of questions that specifically
disclose their years of working experience. The higher addressed aspects of SEA education were constructed.
concentration of the respondents in the 5-10 years In the first group, eight statements were outlined that
group may indicate that SEA is new but increasingly focused on the relevance of SEA education. In the
being practiced or considered by accounting educators second group, ten statements derived from the
in the country. Thus, assuming that this group consists instruments of previous studies (Owen et al., 1994;
of the relatively younger generation, SEA seems to Gray et al., 2001; Stevenson, 2002) were listed to
attract the interest of this group of educators. understand the respondents’ stance on the possible roles
From the sample also (Table 8), it can be seen that of SEA education. For both group of questions, the
the educators are attached to different types of IHL. respondents were required to indicate their views from
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7. J. Social Sci., 6 (3): 76-89, 2011
1 (strongly disagree) to 7 (strongly agree) on the overseeing the agenda of accounting education. Most
eighteen individual statements. The results of their frequently, educators agree with the relevance of SEA
inputs are demonstrated in Table 9 for the two total education. The respondents seem to indicate that they
groups of statements, in Table 10 for each statement on most frequently agree with the roles of SEA education.
the relevance of SEA education and in Table 11 for Based on the median score of each item (table 10), it is
each statement on the roles of SEA education. evident that half of the educators tend to agree with the
Statements on the relevance of SEA education statements on the relevance of SEA education.
include the need for SEA education by the accounting The fact that the respondents slightly agree that
profession, the benefits of SEA education such as in accounting education instills values of social and
developing intellectual ability and ethical awareness of environmental responsibility (median of 5.00), shows
accounting students, the suitability of SEA to the that there is a need for SEA education as
accounting profession and the extent of values instilled traditionally accounting education is reported to be
in accounting teaching. The statements on the possible inadequate in producing professionals who are
roles of SEA education include the enhancement of ethical. Despite mostly agreeing with the statements
awareness of corporate social and environmental describing the relevance of SEA education as
obligations and the exploration into the socially explained by the above results of median and mode,
constructed nature of accounting practices to highlight more than 10% of the respondents (Table 11) either
the limitations of neo-classical economics. is in disagreement with or is unsure of three items.
As shown in table 9, the inputs from the educators
result in total median and mode scores of 47.00 and Table 9: Views of educators on SEA education (total group scores)
48.00 for the relevance of SEA education and, both Educators (n = 222)
60.00 for roles of SEA education. Overall, the results Relevance and roles of --------------------------------------------
SEA education Median Mode Mean rank
imply that 50% of the educators tend to agree that SEA
Relevance of SEA education* 47.00 48.00 270.44
education is relevant and that it has roles to play either Roles of SEA education** 60.00 60.00 259.11
in tackling the issues of social and environmental Scale; 1-strongly disagree, 7- strongly agree; Variables range: *:
problems to be specific hence sustainability or in min=8, max=56; **: min=10, max=70; **
Table 10: Views of respondents on the relevance of SEA education
Educators (n = 222)
Please indicate your view on the following statements about Social and Environmental ------------------------
Accounting (SEA) education and issues relating to it. Median Mode
a) SEA education is necessary for accounting profession. 6.00 6.00
b) SEA education could help in developing intellectual ability of accounting students. 6.00 6.00
c) SEA education could help in developing moral/ethical awareness of accounting students. 6.00 6.00
d) SEA education is inappropriate because it does not suit with the technical nature of accounting education. 6.00 6.00
e) SEA education is inappropriate because it does not suit with the professional orientation of accounting 6.00 6.00
f) The accounting courses that I learn instill values of social responsibility towards a wider society and the environment. 5.00 5.00
g)Accounting educators/practitioners should have a basic knowledge of the issues concerned in social and 6.00 6.00
environmental responsibility elements.
h) Social and environmental issues should be explicitly discussed as part of accounting practitioners’ 6.00 6.00
education and training.
Scale: 1-strongly disagree: 2-disagree: 3-slightly disagree: 4- neither agree nor disagree: 5- slightly agree: 6-agree: 7- strongly agree;
Table 11: Views of respondents on the relevance of SEA education (percentages)
Educators (n = 222)
--------------------------------------------------------------
Relevance of SEA education Agree Neutral Disagree
Necessary for accounting profession 97.3 2.7 -
Could develop intellectual ability of students 93.1 5.0 1.9
Could develop moral/ethical awareness 96.8 1.8 1.4
Suits with technical nature 81.0 10.4 8.6
Suits with professional orientation 81.9 8.6 9.5
Instill values of social and environmental responsibility in current teaching/learning 72.1 10.5 17.4
Basic knowledge is essential 96.3 2.7 1.0
Should be discussed explicitly in training and education 96.3 2.3 1.4
1-strongly disagree: 2-disagree: 3-slightly disagree: 4- neither agree nor disagree: 5- slightly agree: 6-agree: 7- strongly agree; Agree: 5, 6, 7;
Neutral: 4; Disagree: 1, 2, 3; Note: Figures in bold indicate relatively higher percentage of respondents’ disagreeing or neutral towards the
relevance of SEA education
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8. J. Social Sci., 6 (3): 76-89, 2011
The three items refer to the suitability of SEA education environmental obligations of corporations. As indicated
with the technical nature of accounting (19%), the by the statistics, a large percentage of the educators
suitability of SEA education with the professional (99.5%) concur with the above statement. In addition,
orientation (18.1%) and the instilling of the values of 97.2% of the educators agree with the statement that a
social and environmental responsibility by current subsidiary aim of SEA education is to enhance the
accounting education 27.9%). students’ awareness of the economic and social
The results as illustrated in Table 12 reveal that consequences of accounting. This finding too, is in line
half of the respondents tend to agree (median of 6.00) with that of previous studies.
with all the statements pertaining to the roles of SEA Apart from the statements with regards to the
education. Most frequently (mode of 6.00), the relevance and roles of SEA and SEA education,
respondents appear to agree with all the roles of SEA seventeen statements reflecting various characteristics
education. In terms of percentages (Table 13), more and issues of accounting education orientation that
than 10% of the respondents are shown to be either have a bearing on SEA were established in the
neutral or in disagreement with five instances. These questionnaire (Blundell and Booth, 1988; Owen et al.,
include; criticize nature of society (15.9%), apply 1994; Collison et al., 2000; Gray et al., 2001;
accounting in non-financial areas (11%), highlight
Stevenson, 2002 and others for their discussions on
limitations in neo-classical economy (22.9%) and fill a
SEA education and accounting education approach).
gap in accounting education (13.1%). Based on the
findings about the roles of SEA education, it can be For the purposes of analysis, these seventeen
safely concluded that this study corroborates the statements were categorized into eight groups, namely
findings of earlier studies by Owen et al. (1994) and professional influences, leadership, technical orientation,
Gray et al. (2001) concerning the perception of the critical and intellectual thinking, social skills and concern
respondents on SEA teaching in that it primarily for public interest, Neo-classical criteria, non-
enhances the awareness of students on the social and conventional elements and, ethical and moral issues.
Table 12: Views of respondents on the possible roles of SEA education
Educators (n = 222)
Please indicate your view on the possible roles of social and environmental accounting education -----------------------------------------
as stated in the following statements. Social and environmental accounting could Median Mode
Enhance students’ awareness of the social and environmental obligations of corporate behavior. 6.00 6.00
Enhance students’ awareness of recent developments on critical accounting theory. 6.00 6.00
Explore the socially constructed nature of accounting practices. 6.00 6.00
Study the economic and social consequences of accounting. 6.00 6.00
Criticize the nature of society and the dominant interest being served. 6.00 6.00
Illustrate the scope for applying accounting calculations in traditionally non-financial areas. 6.00 6.00
Highlight the limitations of neo-classical economics as an underpinning of the accounting craft. 6.00 6.00
Facilitate the development of improved ways of accounting in organizations. 6.00 6.00
Fill a gap in students’ accounting education. 6.00 6.00
Teach material that better reflects the political and social beliefs of academic accounting staff. 6.00 6.00
Scale: 1-strongly disagree: 2-disagree: 3-slightly disagree: 4- neither agree nor disagree: 5-slightly agree: 6-agree: 7- strongly agree; *:
Significant at 5% level; **: significant at 1% level; n/s- non-significant
Table 13: Views of respondents on the roles of SEA education (percentages)
Educators (n = 222)
-----------------------------------------------------------------------------------
Roles of SEA education Agree Neutral Disagree
Enhance awareness of social environmental obligations. 99.5 0.5 -
Enhance awareness of critical accounting theory. 94.9 3.2 1.9
Explore socially constructed nature of accounting policies. 94.6 4.5 0.9
Economic and social consequences of accounting. 97.2 2.3 0.5
Criticize nature of society. 84.1 10.4 5.5
Apply accounting in non- financial areas. 89.0 8.6 2.4
Highlight limitations of neo-classical economy. 77.1 20.5 2.4
Develop improved ways of accounting. 91.8 6.3 1.9
Fill a gap in accounting education. 86.9 9.0 4.1
Teach materials of social and political. 84.8 11.5 3.7
1-strongly disagree: 2-disagree: 3-slightly disagree: 4- neither agree nor disagree: 5- slightly agree: 6-agree: 7- strongly agree; Agree: 5, 6, 7;
Neutral: 4; Disagree: 1, 2, 3; Note: Figures in bold indicate relatively higher percentage of respondents’ disagreeing or neutral towards the roles
of SEA education
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9. J. Social Sci., 6 (3): 76-89, 2011
Table 14: Views of respondents on orientation of accounting education
Educators (n = 222)
--------------------------------- Percentage
Accounting education: Median Mode (agreeing)
Professional influenced, leadership and technical in orientation
Is very much influenced by the professional bodies. 6.00 6.00 94
Trains students for leadership 5.00 5.00 69
Provides syllabus which is technical in orientation. 6.00 6.00 92
Critical and intellectual thinking
Encourages critical thinking 6.00 6.00 89
Provides curriculum which encourages the development of student’s 5.00 6.00 79
intellectual ability.
Social skills and concern for public interest
Prepares graduates with social skills required by employers. 5.00 6.00 67
Teaches students to serve public interest. 5.00 6.00 67
Neo-classical criteria
Instills self-interest elements. 5.00 6.00 62
Does not instill profit maximization elements. 5.00R (3.00) 5.00R (3.00) 51
Provides syllabus which is too concerned with the economic growth. 5.00 6.00 54
Non-conventional elements
Is concerned with the link between economic growth and social justice. 6.00 6.00 88
Should consider a wider concept of accountability than the traditional view 6.00 6.00 95
of financial accountability to shareholders only.
Ethics and moral issues
Does not provide clear teaching on moral, politics and social issues. 3.00R (5.00) 3.00R (5.00) 27
Encourages sufficient ethical development. 5.00 5.00 60
Accounting practitioners’ ethical behaviors can be influenced by accounting 6.00 6.00 90
teaching in the higher learning institution.
Changes in the accounting curriculum should be made if accounting education 6.00 6.00 95
is to emphasize a moral dimension.
Religious studies could help in developing the moral behavior of 7.00 7.00 91
accounting students.
Scale: 1-strongly disagree: 2-disagree: 3-slightly disagree: 4- neither agree nor disagree: 5- slightly agree: 6-agree: 7- strongly agree;
For this survey, the respondents were required to statement has been re-coded from a negative to a
indicate their levels of agreement (1- strongly disagree: positive sentence. The figures in brackets are the
7- strongly agree) as to whether accounting education percentages if the negative sentence had remained
can be attributed to the criteria listed above. unchanged. A relatively small percentage of the
The results of the respondents’ views on the educators (60%) are found to be in agreement with the
orientation of accounting education (Table 14) suggest statement that accounting education encourages
a number of points. In general, the perceptions of the sufficient ethical development. For the other three
accounting educators on all aspects of accounting statements (o, p, q) concerning accounting teaching,
education orientation are not reflective of the change of curriculum and religious values, the
inadequate picture of accounting education as provided percentage of educators who agree is large at an
in the literature. It appears that there is a sense of either average of approximately 92%.
positive outlook or uncertainty about some of the As shown in Table 14, median scores of 6.00
assertions leveled at accounting education. Despite the (agree) are recorded for the educators for two
rather depressing views towards accounting education orientation criteria: professional influences and
in the literature, it would appear that accounting technical.
education in Malaysia is marked by a sense of relative This means that half of the respondents agree with
uncertainty when viewed against the criteria used in the the two criteria. As shown also, half of the respondents
survey. It is also pertinent to note that this uncertainty agree (median of 6.00) that accounting education
in no way precludes the relevance of SEA as borne by encourages critical thinking. Based on mode scores, it is
the feedback from the respondents. Among the evident that they frequently agree with the two aspects
statements (Table 14), the least number of educators of accounting education orientation.
(27%) seem to agree with the statement that accounting As can be seen, half of them slightly agree (median
education does not provide clear teaching on moral, of 5.00) that accounting education prepares graduates
politics and social issues. A capital R indicates that this with social skills and teaches them to serve the public
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10. J. Social Sci., 6 (3): 76-89, 2011
interest. However, most frequently, they appear to agree studies (median of 7.00), 50% of the respondents agree
(mode of 6.00) that accounting education does prepare that the behaviors of accountants and auditors can be
graduates with social skills. In the case of the later influenced by accounting education (median of 6.00)
criteria, the educators most frequently agree (mode of and that accounting syllabus should be changed to
6.00) that accounting teaches students to serve the emphasize the moral dimension (median of 6.00). Half
public interest of them also slightly agree (5.00) that accounting
Based on the median scores, 50% of the education encourages sufficient ethical development.
respondents appear to agree slightly (median of 5.00) As indicated by the mode scores, most frequently the
that accounting education instills self-interest elements respondents slightly agree (5.00) that accounting
and that it is too concerned with economic growth. It is education encourages sufficient ethical development.
worth noting that this particular statement was worded The scores also suggest that they agree most of the time
negatively in the questionnaire, but was subsequently (6.00) that the ethical behaviors of accountants/auditors
converted to a positive mode by the SPSS for the can be influenced by accounting education and that
purpose of analysis. In both situations, the results accounting syllabus should be changed to emphasize
appear to be similar. In terms of percentages, overall, the moral dimension.
slightly more than 50% of the respondents agree with In general, the perceptions of the accounting
the three criteria of neo-classical accounting education educators on all aspects of accounting education
orientation. In addition, the results indicate that the orientation are not reflective of the inadequate picture
respondents are divided on the question of whether of accounting education as provided in the literature. It
education orientation adheres to the neo-classical appears that there is a sense of either positive outlook or
criteria (i, s, j). Similar to the explanation given above, uncertainty about some of the assertions leveled at
the figures with capital R denote that they were re- accounting education. Despite the rather depressing
coded from a negative to a positive mode of sentences. views towards accounting education in the literature, it
Two statements describing non-conventional elements would appear that accounting education in Malaysia is
of accounting were included in the questionnaire. The marked by a sense of relative uncertainty when viewed
respondents were asked to indicate their agreements as against the criteria used in the survey. It is also
to whether accounting education is concerned with the pertinent to note that this uncertainty in no way
link between economic growth and the development of precludes the relevance of SEA as borne by the
social justice and whether accounting education should feedback from the respondents.
consider a wider concept of accountability. These
statements reflect elements of SEA in the accounting DISCUSSION
education orientation. The results reveal that 50% of
respondents agree (median of 6.00) to the two The results shown thus far indicate that the
statements mentioned above. At the same time, they accounting educators appear to accept positively the
agree most frequently (mode of 6.00) that accounting general idea and concepts underlying SEA, with the one
education addresses or should address the two non- exception being the nebulous issue of accounting
conventional criteria. measurement. On the relevance and roles of SEA, the
Table 14 also demonstrates the results of the five overall impression from the survey suggests that the
statements pertaining to the teaching of ethics and respondents perceive them in a positive light. However,
morals in accounting education. The responses indicate despite viewing positively the roles of SEA education, a
median scores of (3.00, 5.00 and 6.00) for all relatively large percentage of the accounting educators
statements, except for the last item. In this case, half of do not appear to agree on the following roles: Criticize
the educators strongly agree (median of 7.00) that nature of society, apply accounting in non-financial
moral behavior of accounting students can be areas, highlight the limitations of neo-classical
developed through religious studies. On the statement economy, fill a gap in accounting education and teach
that accounting education provides clear teaching on social and political materials. In addition, the majority
moral, politics and social issues, 50% of the of the accounting educators seem to agree that SEA
respondents indicate that they only slightly disagree education can develop improved ways of accounting.
(3.00). This particular statement was worded negatively The eight criteria of accounting education orientation
in the questionnaire and was re-coded and worded invoked positive responses from the educators. It
positively. Apart from the strong opinions on religious appears that the respondents agree or partly agree with
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11. J. Social Sci., 6 (3): 76-89, 2011
most of them, with the exception of the criterion that the encroachment by businesses is enough justification
says accounting education provides clear teaching on by itself (Bataineh, 2006). The non-conventional
moral, politics and social issues. Another finding elements of SEA and its adherence to noble values that
suggests that a large number of accounting educators are compounded with religious undertones are essential
appear to agree that moral behavior of accounting for the accounting students and the practitioners in
students could be developed through religious studies. order to confront organization’s agenda towards the
This study may pave the way for the development society and the environment and ultimately the
of SEA education framework as a vehicle for further sustainability issue (Burritt and Schltegger, 2010;
discussions on the accounting curriculum. It recognizes Murad et al., 2008). The results of the study indicate
the positive reception by the Malaysian accounting that accounting educators in Malaysia are receptive
educators to the elements embodied by SEA and the towards the idea of SEA accounting education as a
affinity between the values expounded by SEA and means towards confronting the social and
those of religious values such as Islam. It postulates the environmental problems which in part could be due to
strong likelihood that SEA, Corporate Social Disclosure unethical business and accounting practices. They
(CSD) and SEA education will take root in Malaysia perceive that teaching accounting the non-conventional
given the strong undercurrents of accounting and way which is through SEA is relevant although they
business malpractices and the clarion call by many for consider that some of the elements embedded in SEA
the reinstatement of the ethical dimension of the especially the issue of accounting measurement are to
profession. It advocates a formal approach of SEA be resolvedIn essence, apart from overseeing the
education in the IHL as the appropriate means of accounting practices so that they could give a positive
enhancing social and environmental awareness and the impact towards the issue of sustainability, it is
inculcation of ethical values. It is imperative that the imperative to consider tackling the social and
education curriculum now considers even more the environmental agenda through accounting education.
learning of management, communication and
analytical skills (among others, Albrecht and Sack, CONCLUSION
2001).
Other important areas include business finance, On the relevance and roles of SEA, the overall
strategy and information management and cognitive impression from the survey suggests that the
skills. Overall, the main aim is to enable the respondents perceive them in a positive light. However,
despite viewing positively the roles of SEA education, a
accountants to provide more value-added services and
relatively large percentage of the accounting educators
ensure that the process for delivery of service is do not appear to agree on the following roles: criticize
efficient and effective or else other service providers nature of society, apply accounting in non-financial
such as fund managers, financial analysts and areas, highlight the limitations of neo-classical
information technology specialists might make inroads economy, fill a gap in accounting education and teach
into the profession. Despite the above developments social and political materials. The results also indicate
and the proliferation of environmental problems, that the majority of the accounting educators seem to
(Zakaria et al., 2010) it appears that matters relating to agree that SEA education can develop improved ways
the education on social, environmental and ethical of accounting. The eight criteria of accounting
issues have yet to be expressly included as part of any education orientation invoked positive responses from
agenda or part of the major professional issues or the the educators. It appears that the respondents agree or
partly agree with most of them, with the exception of
curriculum of the various accounting programs. It is
the criterion that says accounting education provides
therefore timely that studies are conducted to explore clear teaching on moral, politics and social issues.
the state of affairs of SEA and ethics in the Malaysian Another finding suggests that a large number of
accounting education system. accounting educators appear to agree that moral
Despite the minimal existence of SEA education in behavior of accounting students could be developed
Malaysia and the uncertain reactions of accounting through religious studies.
educators to the adverse effects of accounting education
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