From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure
To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before. It has covered environmental reporting in several complementary...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Kurdistan University of Medical Sciences
2022-02-01
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| Series: | Journal of Advances in Environmental Health Research |
| Subjects: | |
| Online Access: | http://jaehr.muk.ac.ir/article_137300_2c3653cba848dd4ae542e00b21409e83.pdf |
| _version_ | 1811246407555743744 |
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| author | Yaser Abbasabadi Reza Tehrani Mohammad Hassan Janani |
| author_facet | Yaser Abbasabadi Reza Tehrani Mohammad Hassan Janani |
| author_sort | Yaser Abbasabadi |
| collection | DOAJ |
| description | To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before. It has covered environmental reporting in several complementary stages. In addition, it has established its new reporting based on the field of environmental disclosure. The latest version of reporting is the integrated reporting, which is the most important environmental disclosure. Usually, any new version on any topic should cover the limitations of the previous version. This paper is a review study. In this study, environmental accounting and its limitations are first explained. Integrated reporting is then discussed as the newest type of financial and non-financial reporting. Finally, the possibility of covering the environmental accounting constraints is examined through integrated reporting. The results showed that the transparency in environmental accounting figures, democratization and information linkages are likely to be achieved through the implementation of integrated reporting. Therefore, it will be effective in covering the limitations of environmental accounting. |
| first_indexed | 2024-04-12T14:53:04Z |
| format | Article |
| id | doaj.art-fd1b0789e04b4738b665ef2e19480c16 |
| institution | Directory Open Access Journal |
| issn | 2345-3990 |
| language | English |
| last_indexed | 2024-04-12T14:53:04Z |
| publishDate | 2022-02-01 |
| publisher | Kurdistan University of Medical Sciences |
| record_format | Article |
| series | Journal of Advances in Environmental Health Research |
| spelling | doaj.art-fd1b0789e04b4738b665ef2e19480c162022-12-22T03:28:22ZengKurdistan University of Medical SciencesJournal of Advances in Environmental Health Research2345-39902022-02-011029510410.32598/JAEHR.10.2.1222137300From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental DisclosureYaser Abbasabadi0Reza Tehrani1Mohammad Hassan Janani2Department of Accounting, Science and Research Branch, Islamic Azad University, Tehran, Iran.Department of Management, University of Tehran, Tehran, Iran.Department of Accounting, Borujerd Branch, Islamic Azad University, Borujerd, Iran.To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before. It has covered environmental reporting in several complementary stages. In addition, it has established its new reporting based on the field of environmental disclosure. The latest version of reporting is the integrated reporting, which is the most important environmental disclosure. Usually, any new version on any topic should cover the limitations of the previous version. This paper is a review study. In this study, environmental accounting and its limitations are first explained. Integrated reporting is then discussed as the newest type of financial and non-financial reporting. Finally, the possibility of covering the environmental accounting constraints is examined through integrated reporting. The results showed that the transparency in environmental accounting figures, democratization and information linkages are likely to be achieved through the implementation of integrated reporting. Therefore, it will be effective in covering the limitations of environmental accounting.http://jaehr.muk.ac.ir/article_137300_2c3653cba848dd4ae542e00b21409e83.pdfenvironmental reportingdisclosurefinancial and non-financial reporting |
| spellingShingle | Yaser Abbasabadi Reza Tehrani Mohammad Hassan Janani From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure Journal of Advances in Environmental Health Research environmental reporting disclosure financial and non-financial reporting |
| title | From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure |
| title_full | From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure |
| title_fullStr | From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure |
| title_full_unstemmed | From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure |
| title_short | From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure |
| title_sort | from environmental accounting to integrated reporting towards a new approach to environmental disclosure |
| topic | environmental reporting disclosure financial and non-financial reporting |
| url | http://jaehr.muk.ac.ir/article_137300_2c3653cba848dd4ae542e00b21409e83.pdf |
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