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Environmental reporting and management in Africa / edited by Venancio Tauringana.

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Format:
Book
Contributor:
Tauringana, Venancio, editor.
Series:
Advances in environmental accounting & management ; 1479-3598 v. 8.
Advances in environmental accounting & management, 1479-3598 ; volume 8
Language:
English
Subjects (All):
Environmental auditing--Africa.
Environmental auditing.
Management rights--Africa.
Management rights.
Physical Description:
1 online resource (xi, 182 pages).
Edition:
1st ed.
Place of Publication:
Bingley, England : Emerald Publishing, [2019]
Summary:
Environment management and protection are top global priorities, but little is known about the reporting in regions of Africa. The six papers in this volume provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa.
Contents:
Front Cover
Environmental Reporting and Management in Africa
Copyright Page
Contents
About the Contributors
List of Reviewers
Introduction
Overview of the Chapters in This Volume
Conclusion
Acknowledgments
References
Does Corporate Environmental Reporting Improve Stock Liquidity? Evidence from Kenyan Listed Firms
Framework of Corporate Environmental Reporting in Kenya
Literature Review and Hypotheses Development
Theoretical Foundations on CER and Stock Liquidity
Empirical Review and Hypotheses
Control Variables
Methodology
Construction of the CER Disclosure Index
Variable Definition and Empirical Model
Sample and Data
Results and Discussion
Descriptive Statistics
Bivariate Analysis and Diagnostic Tests
Panel Regression Estimation Results
Robustness Checks
Notes
The Relevance of Social and Environmental Accounting to Annual Reports Users
Social Identity Theory
Literature Review
Relevance of SEA
Relevance of SEA Education
Mandatory Disclosure of SEA
Method
Interviews
Findings from the Study
Quantitative Analysis
Qualitative Analysis
Relevance of SEA in Decision-making
SEA Education
Opinion on the Efficacy of Mandatory Disclosures of SEA in AFS
Discussion
Appendix 1
Appendix 2: Link between Objectives and Methodology
The Application of Environmental Management Accounting Techniques by Manufacturing Firms in Kenya
Framework of EMA in Kenya
Theoretical Framework
Business and the Environment
Hypotheses Development
Cost of Compliance
Financial Performance
Size
Age of the Enterprise
Level of Technology
Research Methodology.
Target Population
Data Analysis
Findings
Extent of Environmental Management Accounting
Multiple Regression Results
Findings from Semi-structured Interviews
Water-related Disclosures by Food Producer Companies in South Africa
Water and Food Security in South Africa
Theoretical Foundation
Review of Similar Research Conducted in South Africa and Globally
Measurement
Data Gathering
Risk Assessment
Management
Governance and Accountability
Policies and Standards
Business Planning
Stakeholder Engagement
Disclosure
Conclusions
Competing interests
Author contributions
Environmental Management Practices and Financial Performance of SMEs in Ghana
Framework of Environmental Management in Ghana
Prior Research
Environmental Management Practice
Energy
Water
Waste
Material
Emissions
Biodiversity
Research Design
Sample and Data Collection
Questionnaire
Reliability and Validity
Regression Model Specification
Correlation Analysis
Regression Analysis Results
Summary and Conclusion
A Review of Environmental Management and Reporting Regulations in Nigeria
Environmental Management and Reporting Requirements
Environmental Management Landscape in Nigeria
National Environmental Standards and Regulations Enforcement (Establishment) Act 2007 (NESREA)
The Environmental Impact Assessment (EIA) Act of 1992, Cap E12, LFN 2004.
The National Oil Spill Detection and Response Agency (NOSDRA) Act 2006
The Harmful Waste (Special Criminal Provisions) Act (Cap H1, LFN) 2004
The Nigerian Sustainable Banking Principles
Environmental Reporting Requirements
Studies on Environmental Management and Reporting Regulations
Environmental Management
Environmental Reporting
Concluding Remarks
Appendix 1: Sustainability Reporting Themes
Index.
Notes:
Includes index.
Includes bibliographical references and index.
Print version record.
ISBN:
9781789733754
1789733758
9781789733730
1789733731

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