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Stakeholder perspectives on accounting information: Three essays on environmental accounting.

机译：利益相关者对会计信息的看法：关于环境会计的三篇论文。

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摘要

Through their use of resources, their investments and their output, corporations have a significant impact on our natural environment. In that regard, the long term sustainability of the current business model is currently attracting widespread attention. However, corporations have access to several environmental management tools at both the technical and managerial levels. The challenge is to integrate and implement these tools in their business activities to improve corporate environmental performance. Among these tools, accounting plays a critical role in the environmental management of organizations as it directly relates to the measurement and disclosure of corporate environmental performance.;The purpose of this dissertation, which comprises three essays, is to study the role of stakeholders in the environmental accounting-related issues of environmental investment, performance measurement and disclosure. The first essay focuses on environmental resource allocation decisions and specifically examines the influence of corporate governance over the intensity of environmental capital expenditures. Results show that governance mechanisms dedicated to stakeholder accountability and environmental protection increase the intensity of environmental capital expenditures. The second essay concentrates on environmental performance measurement by investigating the role played by stakeholders in the selection of internal environmental performance indicators. Results suggests that stakeholder influences over internal environmental performance metrics are organized along a continuum ranging from narrow unidirectional influence to broad interactive influence necessitating environmental benchmarking. The last essay shifts the attention toward voluntary environmental reporting. More specifically, I contrast corporate and non-corporate (stakeholder) environmental disclosure, focusing on a single organization and its critical stakeholders. Results from the analysis of these environmental reporting dynamics show that different disclosure patterns arise among the perspectives, ranging from uniformity to performance-neutral and performance-biased gaps between the case firm's and stakeholders' disclosures. Overall, these results lead to the conclusion that stakeholders influence environmental accounting, but the form and extent of their influence depends upon the nature of the stakeholder group and the environmental issue at stake. As a whole, by bringing nuances into the portrayal of stakeholder influences, the dissertation enhances our knowledge of firms-stakeholders interactions with respect to environmental accounting.
机译：通过使用资源，投资和产出，公司对我们的自然环境产生了重大影响。在这方面，当前商业模式的长期可持续性目前正引起广泛关注。但是，公司可以在技术和管理级别上使用几种环境管理工具。挑战是将这些工具集成并实施到其业务活动中，以改善公司的环境绩效。在这些工具中，会计在组织的环境管理中起着至关重要的作用，因为它直接关系到企业环境绩效的衡量和披露。本论文的目的包括三篇论文，旨在研究利益相关者在企业环境绩效中的作用。与环境会计有关的环境投资，绩效评估和披露问题。第一篇文章着重于环境资源分配决策，并特别考察了公司治理对环境资本支出强度的影响。结果表明，致力于利益相关者问责制和环境保护的治理机制增加了环境资本支出的强度。第二篇文章通过调查利益相关者在选择内部环境绩效指标中所扮演的角色，着重于环境绩效评估。结果表明，利益相关者对内部环境绩效指标的影响是按照从狭窄的单向影响到广泛的交互影响（需要进行环境基准测试）的连续性进行组织的。最后一篇文章将注意力转移到自愿环境报告上。更具体地说，我对比了公司和非公司（利益相关方）的环境披露，重点是单个组织及其关键的利益相关方。对这些环境报告动态的分析结果表明，不同观点之间出现了不同的披露模式，从统一性到案例公司与利益相关者披露之间的绩效中立和绩效偏见差距。总体而言，这些结果得出的结论是，利益相关者会影响环境核算，但其影响的形式和程度取决于利益相关者群体的性质和所涉环境问题。总体而言，通过将细微差别纳入利益相关者影响的刻画中，本论文增强了我们对企业-利益相关者在环境会计方面相互作用的认识。

著录项

  • 作者

    Rodrigue, Michelle.;

  • 作者单位

    Concordia University (Canada).;

  • 授予单位 Concordia University (Canada).;
  • 学科 Business Administration Accounting.;Economics Environmental.
  • 学位 Ph.D.
  • 年度 2010
  • 页码 183 p.
  • 总页数 183
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
  • 关键词

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