Index
ISBN: 978-1-78754-889-3, eISBN: 978-1-78754-888-6
ISSN: 1479-3598
Publication date: 17 April 2018
This content is currently only available as a PDF
Citation
(2018), "Index", Sustainability Accounting (Advances in Environmental Accounting & Management, Vol. 7), Emerald Publishing Limited, Leeds, pp. 173-182. https://doi.org/10.1108/S1479-359820180000007009
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited
INDEX
AAA-IMA Framework for Accounting Education
, 77–80
Accor group
, 48
Accountability
, 15–16
theory
, 7, 14
“Accountable/responsible accountant”
, 80
Accountants
, 75
Accounting
competencies
, 80
curriculum
, 77
education
, 75, 76, 78, 81
framework
, 55
Accounting for Sustainability Project (A4S)
, 103
Adaptation of CSR reporting
, 137, 139–141
Air Liquide
, 50, 55, 56
Airbus Group
, 130n10
report
, 56
Alliance for Water Stewardship (AWS)
, 34
Altran
, 127
American Accounting Association (AAA)
, 76, 106n2
American Institute of Certified Public Accountants (AICPA)
, 73, 81, 82
Analytical Thinking
, 78
Anatel
, 146
Anglo-Saxon principle
, 115, 159
Annual Report (2014)
, 91, 147
Aqua Gauge
, 43
Aqueduct Water Risk Atlas
, 38
ArcelorMittal
, 48–50, 56, 61, 130n10
Asia-Pacific Economic Cooperation (APEC)
Association of Chartered Certified Accountants (ACCA)
, 35
Australian General-Purpose Water Accounting (WASB)
, 40
Australian Water Accounting Standards
, 35
Autorité des Marchés Financiers
, 130n9
Axa
, 56
Bangladesh, garment factories of
, 6
conditions in
, 7
context of research
, 7
fire at Tazreen fashions
, 8–9
Rana Plaza collapse
, 9–11
Bangladesh Garment Manufacturers and Exporters Association (BGMEA)
, 7, 8, 9, 21–22
Bangladesh Taka (BDT)
, 10
Bangladeshi audit market
, 11
Blue House
, 161
Brazil
changes in
, 155
comparative case study
, 143–145
comparison with South Korea
, 164
CSR reporting in
, 137–138
cross-fertilizing mechanism
, 150–162
differences between both Brazilian firms
, 156–157
stakeholder relationships in hierarchical market economy
, 152–155
stand-alone CSR reports
, 148–149
telecommunication companies in
, 145–147
Brazilian telephone system
, 146
Brazilianess
, 156
British fashion chain Primark
, 18
Broad Management Competencies
, 78
Brundtland Report
, 74
Business sectors
, 127–128, 130n11
Business Social Compliance Initiative (BSCI)
, 7
CA UFE Competency Map (CA-CM)
, 92
CAC 40 companies, importance of water topic for
, 44–49
Canada’s Loblaw
, 19
Canadian accountants
, 103
Canadian Accounting Education Landscape
, 83–84
Canadian context
, 73
Canadian CPA Competency Map
, 69
Canadian CPA Education Program
, 73, 74
analysis and results
, 86
CA, CGA, and CMA Maps
, 91–97
Canadian Accounting Education Landscape
, 83–84
care about sustainability education
, 75
AAA-IMA Framework for Accounting Education
, 77–80
CGMA
, 81–82
IAESB
, 80–81
investing in innovative teaching practices
, 77
Pathways Commission
, 76
relevant competencies in curricula
, 76–77
CGMA Map
, 97–99
challenges in teaching sustainability
, 82–83
content analysis
, 99–100
CPA Canada
, 103
future direction
, 105–106
interviews and supporting documentation
, 100–103
methodological approach
, 84–85
research framework and literature review
, 74
sustainability
, 74–75
content analysis comparing to International Recommendations and CGMA
, 86–88
Canadian CPA training programs
, 69
Canadian Institute of Chartered Accountants (CICA)
, 73
Canadian professional accountants
, 73
Cap Gémini
, 127, 128
Capital
, 143
Cardoso, Fernando Henrique
, 146
CDP
, 43
climate change
, 58
water disclosure responses
, 36
CEO Water Mandate (2014)
, 42, 58
Ceres
, 42
Certified General Accountants (CGA)
, 83, 91, 107n, 8, 108n10
keyword counts
, 97
qualitative analysis
, 93
qualitative comparison of legacy competency maps
, 94–96
quantitative analysis
, 92
sustainability keyword breakdown for legacy competency maps
, 92
traditional accounting
, 93, 97
See also Chartered Accountants (CA)
Certified General Accountants of Canada (CGA-Canada)
, 73
Certified Management Accountants (CMA)
, 83, 108n, 13, 108n, 14, 108–109n15
CGA Competency Map (CGA-CM)
, 92
Chaebol
, 146, 162, 166n3
Chartered Accountants (CA)
, 83, 91, 107–108n, 9, 108n, 11, 109n11
keyword counts
, 97
qualitative analysis
, 93
qualitative comparison of legacy competency maps
, 94–96
quantitative analysis
, 92
sustainability keyword breakdown for legacy competency maps
, 92
traditional accounting
, 93, 97
See also Certified General Accountants (CGA)
Chartered Global Management Accountants (CGMA)
, 76, 81–82, 97
CGMA Map
, 97–99
CGMA Syllabus
, 98
environmental competency focus for
, 99
Chartered Institute of Management Accountants (CIMA)
, 81, 82
Chartered Professional Accountants of Canada (CPA Canada)
, 69, 73, 84, 103
CMA Competency Map (CMA-CM)
, 92
CMA Maps
, 91
keyword counts
, 97
qualitative analysis
, 93
qualitative comparison of legacy CMs
, 94–96
quantitative analysis
, 92
sustainability keyword breakdown for legacy CMs
, 92
traditional accounting
, 93, 97
CNC recommendation 2003-R02
, 117
Coding
, 17
Coercive isomorphism
, 139–140
Coercive pressures
, 140
Cohen Commission
, 12–13
“Communication relations”
, 148
“Community Relations White Papers”
, 148
Companions
, 157
Company water profile
, 42
Competency Map (CM)
, 77, 107n3
qualitative comparison of legacy
, 94–96
sustainability keyword breakdown for legacy
, 92
Competency/competencies
, 106n1
crisis
, 106
integration
, 77–80
“Comply or explain” principle
, 70, 115, 118, 120–121, 124
Confidentiality
, 85
semi-structured interviews
, 85
of social audit reports
, 20–22
Conseil National de la Comptabilite
, 130n4
Content analysis approach
, 84
Continuing professional learning and development (CPLD)
, 108
Convergence
, 139–140
Convergence–divergence dichotomy
, 137
Cooperative engagement
, 159
Coordinated market economies (CMEs)
, 137, 141, 142
Corporate carbon accounting field
, 33–34
Corporate citizenship
, 148
Corporate disclosure decisions
, 15
Corporate social responsibility (CSR)
, 6, 11, 69, 84, 98, 136–137, 140
Carroll’s definition
, 138
“Corporate Social Responsibility Reports”
, 147
Corporate water accounting
, 39
analytical framework
, 43–44
Australian General-Purpose Water Accounting (2012)
, 40
environmental accountings
, 35
literature review on
, 34–36
research design
, 36
data analysis
, 37
data collection
, 36–37
Water ISO Standard 14046 (2014)
, 40–41
WFN
, 39–40
Corporate Water Disclosure Guidelines (2014)
, 42
Corporations
, 138
Corrective action plans (CAPs)
, 9
CPA Canada Competency Map
, 86
comparison of sustainability content keywords
, 89
qualitative analysis
, 89–91
quantitative analysis
, 86, 89
CPA Competency Map (CPA-CM)
, 85, 86, 100
committee members
, 85
Creating shared value (CSV)
, 151
Cross-fertilization between new institutionalism and VOC approach
, 141–143
Cross-fertilizing mechanism
CSR reporting as mirror of political economy
, 152–162
stand-alone CSR reporting as standardized management practice
, 150–152
CSR reporting
, 136
in Brazil and South Korea
, 137–138
cross-fertilizing mechanism in Brazil and South Korea
, 150–162
as globally diffused CSR practice
, 138–139
method and research context
comparative case study
, 143–145
data and data analysis
, 147–150
telecommunication companies in Brazil and South Korea
, 145–147
understanding global diffusion and adaptation
, 139–143
CSR/sustainability reports
, 148
Danone
, 48, 56
Data analysis
, 37
Data and analysis method
CSR reporting
, 147–150
EADs
, 121–123
Data collection
, 36–37
“Digital divide”
, 145
Divergence
, 140–141
Documentation
, 84, 100–103
Dow Jones Sustainability Index
, 157
Draft Map
, 102
EDF
, 44, 48, 50, 55, 61
Embratel
, 146
Employee(s)
, 149–150, 154, 155, 161
satisfaction
, 154
welfare
, 149
Environmental accounting disclosures (EADs)
, 115–116
explanation strategies for non-disclosure
, 126–128
French regulations and
, 116–118
identification and quality across whole period
, 123–125
quality by category
, 125
research methodology
data and analysis method
, 121–123
distribution of sample firms by sector
, 122
sample selection
, 121
theoretical framework and literature review
, 118–121
Environmental accounting information (EAI)
, 69–70
Environmental accountings
, 35, 123
Environmental expenses
, 118, 121
Environmental Financial Accounting and Reporting at the Corporate Level
, 166n1
Euler Hermesn Group
, 128
European standards
, 7
European Union (EU)
, 114
European Water Partnership (EWP)
, 41
European Water Stewardship Standards (2012)
, 42, 58
“Excellent benefit package”
, 154
Exegesis
, 84
Expectation gap in social audit
, 11–14, 22
Explanation strategies for non-disclosure
, 126–128
Field study approach
, 84
Foncière des régions
, 127
Foundational Competencies
, 78
France
, 40, 58, 60
French Business Arena, accounting and reporting for water in
, 58–60
French CAC 40 companies
, 36
French CAC 40 Water Stewardship Levels
, 49
French delegation
, 40–41
French multinationals
, 58
accounting framework
, 55
analytical framework proposed for water reporting
, 53–55
disclosure framework analysis and past disclosure studies
, 51–52
French CAC 40 Water Stewardship Levels
, 49
governance
, 56
importance of water topic for CAC 40 companies
, 44–49
materiality
, 49–50
performance-related reporting
, 55–56
risks and opportunities assessment
, 50, 55
secondary data collected for assessing
, 45–47
strategy and implementation
, 56–57
water risk assessment, accounting, and reporting
, 44
See also Corporate water accounting
French regulations and EADs
, 116–118
Garment industry
, 7, 8, 14, 20
GDF Suez
, 48, 50
Gemalto
, 130n10
Global diffusion
, 139–143
Global Environment Management Initiative (GEMI)
, 34
water sustainability tool
, 38
Global Reporting Initiative (GRI)
, 70, 140
Global Water Tool
, 38, 50
Globalization trend
, 144
Globally diffused CSR practice, CSR reporting as
, 138–139
Governance
, 56
Government
, 149–150, 155, 161
GPWA
, 40
Gray water
, 37
Grenelle 2 law (2010)
, 69–70, 115, 116, 118, 124
“GRI Guidelines”
, 150–151, 166n1
Gross Domestic Product (GDP)
, 144
Groupthink
, 102
Guidance on Corporate Responsibility Indicators
, 166n1
Guide méthodologique
, 130n3
“Harmonious work–life balance”
, 159
Hierarchical market economies (HMEs)
, 137, 142–143
capital in
, 143
cross-fertilization process of CSR reporting
, 143
share ownership in
, 143
stakeholder relationships in
, 155–160
“Holy Grail of environmental decision-making”
, 39
Horizontal organizational culture
, 159
Human resource policies (HR policies)
, 154
IAS/IFRS
, 115, 117–118
IBASE social reporting model
, 157
Icade
, 127
IndustriALL Global Union
, 10
Ingenico Group
, 127
Innovative teaching practices, investing in
, 77
Institute of Management Accountants (IMA)
, 76
Institutional environments
, 144
“Integrated Report”
, 147
“Integrated Sustainability Report”
, 147, 152
Intergovernmental Panel on Climate Change (IPCC)
, 33
International Accounting Education Standards Board (IAESB)
, 73, 80–81
International Auditing and Assurance Standards Board (IAASB)
, 75
International Education Standards (IES)
, 73
IES
, 2, 80
International Federation of Accountants (IFAC)
, 73
International Governmental Working Group of Experts on ISAR
, 166n1
International Labour Organization (ILO)
, 7
International Monetary Fund (IMF)
, 145
International Organization for Standardization (ISO)
, 34, 57, 58
International Standards of Accounting and Reporting (ISAR)
, 166n1
International Union for Conservation of Nature (IUCN)
, 33
International Water accounting field
, 37, 59
assessing business risks and opportunities
, 38
Aqueduct Water Risk Atlas
, 38
GEMI water sustainability tool
, 38
Global Water Tool
, 38
Water Risk Filter
, 38–39
investor-led initiatives on water stewardship
, 42–43
secondary data collected for assessing
, 41
water reporting
, 41
Corporate Water Disclosure Guidelines (2014)
, 42
European Water Stewardship Standards (2012)
, 42
Water KPIs GRI 4 (2013) and Water Protocol(2003)
, 41–42
See also Corporate water accounting
Interviews
, 100–103
participants
, 28
question guide
, 29
Investor-led initiatives on water stewardship
, 42–43
Ipsos Group
, 128
Isomorphic change mechanisms
, 139
Kaesong Industrial Complex (KIC)
, 166n5
Kering group
, 48, 56–57
Korean Army
, 161
KPMG Survey
, 138–139, 151
Lafarge
, 50, 56
Legacy competency maps
keyword counts
, 97
qualitative comparison
, 94–96
sustainability keyword breakdown for
, 92
“Legalese”
, 155
Legitimacy
, 119
theory
, 15, 118
LG
, 145
Liberal market economies (LMEs)
, 137, 141, 142
Life cycle assessment (LCA)
, 40, 55
Local supply companies
, 21
Loi sur les Nouvelles régulations économiques
, 130n1
LVMH
, 50, 55–56
Materiality
, 49–50
Member of Competency Map Committee (MCMC)
, 100
Metropole TV
, 127
Mimetic isomorphism
, 139–140
Moyens consacrés à la prévention des risques et des pollutions
, 130n2
Negotiations
, 155
Network market economies (NMEs)
, 137, 142–143
capital in
, 143
cross-fertilization process of CSR reporting
, 143
New Economic Regulation (NRE)
, 144–115, 119–120
New institutionalism
, 139–140
cross-fertilization with VOC approach
, 141–143
stand-alone CSR reporting as standardized management practice
, 150–152
Non-disclosure
explanation strategies for
, 126–128
practices
, 122–123
Non-government organisations (NGOs)
, 7, 19
Non-profit organization (NPO)
, 147, 148
Normative isomorphism
, 139–140
Normativity
, 120
“Openness”
, 159
‘Orange’ rating
, 21
Organisational legitimacy
, 119
Partners
, 157
“Passion”
, 159
Pathways Commission
, 76
Performance-related reporting
, 55–56
Person Familiar with Recruitment for Committee (RCMC)
, 100
Plan General de Contabilidad
, 114
Policy cooperation
, 160
Power dynamics
, 102
Pre-defined categories
, 37
Professional accounting associations
, 78
Professional skills
, 78
Professional Values and Ethics
, 80
Public policy cooperation
, 161
Public responsibility
, 161
Qualitative analysis
, 89–91, 93
Qualitative content analysis process
, 149
Quantitative analysis
, 86, 89, 92
Rana Plaza collapse
, 7, 9–11, 20
Relationships with stakeholders
, 143
Reporting &Analysis competencies
, 80
“Research Design”
, 34
Research method
, 16–17
Risks and opportunities assessment
, 50, 55
Saint-Gobain
, 55
Samsung
, 145
Sanofi
, 56
SAP ERP system
, 55
Sarbanes–Oxley Act
, 118
SES (Luxemburg)
, 130n10
Share ownership
, 143
Social accounting
primary objectives
, 16
research
, 14
Social and environmental accounting (SEA)
, 69
Social audit
, 6, 7, 9, 11–14
accountability theory
, 14
confidentiality of social audit reports
, 20–22
CSR
, 11
expectation gap
, 11–14, 22
findings
, 17–22
perceptions of stakeholders about
, 18–20
report
, 17
research method
, 16–17
SA 8000
, 12
theoretical underpinning of study
, 14–16
Social compliance department
, 22
Social contract
, 118
“Social contributions”
, 148
Social responsibility
, 148
Societal institutionalism
, 141
SociétéGénérale
, 57
Society of Management Accountants of Canada (CMA Canada)
, 73
Sodexo
, 127
‘Soft law’ instruments
, 115
Soitec
, 127
Solvay (Belgium)
, 130n10
South Korea
changes in
, 161
comparative case study
, 143–145
comparison with Brazil
, 164
CSR reporting in
, 137–138
cross-fertilizing mechanism
, 150–162
differences between both South Korean firms
, 160–162
stakeholder relationships in network market economy
, 157–160
stand-alone CSR reports
, 148–149
telecommunication companies in
, 145–147
South Korean telecommunication sector
, 146–147
ST Microelectronics (the Netherlands)
, 130n10
Stakeholder relationships in hierarchical market economy
Brazil
, 152–155
South Korea
, 157–160
Stakeholder(s)
, 20–21
engagement
, 56
social audits about stakeholder perceptions
, 18–20
theory approach
, 101
Stand-alone CSR reports
, 148–149
as standardized management practice
, 150–152
Standardized management practice
, 150–152
Suppliers
, 149–150, 153, 155, 158, 161
Sustainability
, 72, 74–75, 107n7
care about sustainability education
, 75
AAA-IMA Framework for Accounting Education
, 77–80
CGMA
, 81–82
IAESB
, 80–81
investing in innovative teaching practices
, 77
Pathways Commission
, 76
relevant competencies in curricula
, 76–77
challenges in teaching
, 82–83
Sustainability Accounting course
, 105
Sustainability reports, assurance of
, 75
“Sustainability Reports”
, 147
Tazreen Fashions
, 21
fire at
, 8–9
Telebras
, 146
Telecommunication industry
, 137–138
Tellus Institute
, 42
TF1
, 127
Traditional accounting
, 93, 97
Triple bottom line (TBL)
, 74, 84
“Trust”
, 159
UN Global Compact (2015)
, 10, 70, 140
United Kingdom
, 118
United Nations Conference of Trade and Development (UNCTAD)
, 166n1
Universalization
, 155
US-based think tanks
, 57
Varieties of capitalism approach (VOC approach)
, 136–137, 139–141
cross-fertilization with new institutionalism
, 141–143
CSR reporting as mirror of political economy
, 152–162
Veolia Water
, 56
Vinci
, 44, 50, 55–57
Virtual water
, 33
Wal-Mart
, 8, 9, 19
Ethical Sourcing Assessor
, 21
Wall Street Journal (2013)
, 9
Water
, 32, 34
demand
, 33
quality
, 33
Water accounting
, 37
Water Accounting Standards Board
, 40
Water footprint
, 39, 48
assessment
, 39–40
Water Footprint Network (WFN)
, 34, 57
“Water for Business” report
, 35
Water ISO Standard 14046 (2014)
, 40–41
Water Protocol (2003)
, 41–42
Water reporting
, 41
Corporate Water Disclosure Guidelines (2014)
, 42
European Water Stewardship Standards (2012)
, 42
Water KPIs GRI 4 (2013) and Water Protocol(2003)
, 41–42
See also Corporate water accounting
Water Risk Assessment, Reporting and Accounting
, 57–58
Water Risk Filter
, 38–39
Water stewardship
, 38, 48–49
investor-led initiatives on
, 42–43
Water Sustainability Tool
, 38
Water-related diseases
, 33
“Win-win Productivity Partnership Support project”
, 160
“Win-win” partnership
, 157–158, 160
World Business Council for Sustainable Development (WBCSD)
, 33, 34, 38
World Resources Institute (WRI)
, 34, 38
World Wildlife Fund (WWF)
, 34, 38–39
- Prelims
- Editors’ Introduction
- Stakeholders’ Perceptions of Social Audit in Bangladesh
- Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations
- Special Section Csear France 2015
- Guest Editors’ Introduction to the Special Section
- Where Is Sustainability within the Canadian CPA Education Program?
- ‘Comply or Explain’ If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work?
- Don’t Judge a Book by Its Cover! Comparative Study of the Adaptation and Evolution of CSR Reporting by Telecommunication Companies in Brazil and South Korea
- Index