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    Greening Corporate Reporting: An Institutional Theoretical Approach

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    Fulltext not available
    Authors
    Rowe, Anna
    Date
    2005
    Type
    Conference Paper
    
    Metadata
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    Citation
    Rowe, Anna. 2005. Greening Corporate Reporting: An Institutional Theoretical Approach, in Professor Brenda Porter and Ali Peyvandi (ed), Seventeenth Asian-Pasific Conference on International Accounting Issues, Nov 20 2005. Wellington, New Zealand: Asia-Pacific Conference on International Accounting Issues
    Source Title
    Seventeenth Asian-Pasific Conference on International Accounting Issues
    Source Conference
    Seventeenth Asian-Pasific Conference on International Accounting Issues
    ISBN
    0475122763
    Faculty
    Curtin Business School
    Graduate School of Business
    URI
    http://hdl.handle.net/20.500.11937/10733
    Collection
    • Curtin Research Publications
    Abstract

    There is scarcely any conclusively ‘accepted’ theory for environmental accounting and Corporate Environmental Reporting (CER) in particular. Nevertheless, the ardent search for a new accounting vision in reporting has enriched our understanding of a wide array of views and philosophies. This paper highlights the main theories concerning CER, identifying gaps in this literature that motivate the exploring of institutional theoretical concept in understanding the motivation for CER.

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