Developing the Conceptual Framework of Sustainability Accounting Reporting :Field Study in Saudi Commercial Banking Sector.

Authors

  • Dr. Fahad S.M. Alnafea

Keywords:

the conceptual framework of the sustainability accounting reporting- the three dimensions of sustainability- sasb- the analytical framework of sustain

Abstract

Abstract not found

How to Cite

Developing the Conceptual Framework of Sustainability Accounting Reporting :Field Study in Saudi Commercial Banking Sector. (2014). Global Journal of Management and Business Research, 14(32), 9-39. https://journalofbusiness.org/index.php/GJMBR/article/view/

References

A. Alssawi (2012) Suggested Model of Accounting Disclosure on Sustainability Reports - Empirical Study. 1-68.

Tracy Artiach, Darren Lee, David Nelson, Julie Walker (2010) The determinants of corporate sustainability performance. 50(1), 31-51. https://doi.org/10.1111/j.1467-629x.2009.00315.x

N. Albu, Nicolae, M. Madalina, M. Iulina (2011) The Implication of Corporate Social Responsibility on the Accounting Profession: The Case of Romania. 29, 221-234.

Güler Aras, David Crowther (2009) Corporate Sustainability Reporting: A Study in Disingenuity?. 87(S1), 279-288. https://doi.org/10.1007/s10551-008-9806-0

Adams C, Whelan G (2009) Conceptualizing Future Change in Corporate Sustainability. 1, 118-143.

G. Atkinson (2000) Measuring Corporate Sustainability. 43(2).

Carol Adams, Geoffrey Frost (2008) Integrating sustainability reporting into management practices. 32(4), 288-302. https://doi.org/10.1016/j.accfor.2008.05.002

May Alewa (2007) The Impact of Environmental Accounting on the Profit Growth Development & Sustainability of the Organization: A Case Study on Nypro INC.

Bennet Schaltegger, S. Zvezdov, D. (2013) Exploring Corporate Practices in Management for Sustainability. 1-48.

B. Ballou, D. Heitger, C. Landes (2006) The Future of Business Sustainability: Sustainability Reporting and Assurance. 1-9.

Frank Birkin, Pam Edwards, David Woodward (2005) Accounting's contribution to a conscious cultural evolution: an end to sustainable development. 16(3), 185-208. https://doi.org/10.1016/s1045-2354(03)00023-6

Roger Burritt, Stefan Schaltegger (2010) Sustainability accounting and reporting: fad or trend?. 23(7), 829-846. https://doi.org/10.1108/09513571011080144

M. Badawi (2011) Suggested Models to measure social and environmental performance: the purpose is to assess contributions in the field of sustainable development. 48(2).

Jan Bebbington, Colin Higgins, Bob Frame (2009) Initiating sustainable development reporting: evidence from New Zealand. 22(4), 588-625. https://doi.org/10.1108/09513570910955452

Jan Bebbington, Rob Gray (2001) An Account of Sustainability: Failure, Success and a Reconceptualization. 12(5), 557-587. https://doi.org/10.1006/cpac.2000.0450

Cormier D, Gordon I (2001) An examination of social and environmental reporting strategies. 587-616.

Deegan C (2002) Introduction the Legitimizing Effect of Social and Environmental Disclosures - a Theoretical Foundation. 282-311.

Craig Deegan, Sharon Soltys (2007) Social accounting research: An Australasian perspective. 31(1), 73-89. https://doi.org/10.1016/j.accfor.2006.11.001

G. Eldjouzi (2011)

Ernst, Young (2011) How Climate Change Impacts the Role of the CFO. http://www.ey.com/Publication/vwLUAssets/Sustainability_extends_CFO_role/$FILE/CFOSustain.pdf

Bob Frame, Jo Cavanagh (2009) Experiences of sustainability assessment: An awkward adolescence. 33(3), 195-208. https://doi.org/10.1016/j.accfor.2008.07.007

R. Gray (2005) Current Developments and Trends in Social and Environmental Auditing, Reporting & Attestation: A Personal Perspective.

Gray R, Kouhy R, Lavers S (1995) Corporate Social and Environmental Reporting: A Review of the Literature and A Longitudinal Study of UK Disclosure. 8(2), 47-77.

GRI report (2011) The Santander Annual Report presents the bank´s economic, social and environmental performance in Brazil for 2010. https://www.globalreporting.org/Pages/FR-Santander-2011.aspx

Guthrie Cuganesan, S. Ward, L. (2008) Industry Specific Social and Environmental Reporting: The Australian Food and Beverage Industry. 1-15.

Marta Guerreiro, Lúcia Rodrigues, Russell Craig (2008) The preparedness of companies to adopt International Financial Reporting Standards: Portuguese evidence. 32(1), 75-88. https://doi.org/10.1016/j.accfor.2007.11.001

J. Galayda, J. Yudelson (2010) Corporate Sustainability Management: Best Practies. 1-5.

A. Hopwood, J. Unerman, I. Fries (2010) Accounting for sustainability, Practical Insights, London: Earth scan.

IFAC (2006) Why Sustainability Counts For Professional Accountants in Business. http://www.ifac.org

ICAEW (2004) "Information for Better Markets, Sustainability. http://www.icaew.co.uk/bettermarkets

P. Kee, M. (2012) Accounting for Sustainable Development. http://www.cbs.nl/nr/rdonlyres/7e9afcb-b0c3-497f-be70

Klumpes P (2011) Financial Sustainability, Accounting and Society: Theory and Evidence. https://doi.org/10.2139/ssrn.1825864

KPMG (2008) KPMG International Survey of Corporate Responsibility Reporting 2008.

Geoff Lamberton (2005) Sustainability accounting-a brief history and conceptual framework. 29(1), 7-26. https://doi.org/10.1016/j.accfor.2004.11.001

M. Mathews (1997) Twenty-five years of social and environmental accounting research. Is there a silver jubilee to celebrate?. 10(4), 481-531. https://doi.org/10.1108/eum0000000004417

Lois Mahoney, Robin Roberts (2007) Corporate social performance, financial performance and institutional ownership in Canadian firms. 31(3), 233-253. https://doi.org/10.1016/j.accfor.2007.05.001

K. Odeh (2013) Framework For Assessing Environmental, Social, and Economic Sustainability of ICT Organization.

OECD (2002) "The DAC Guidelines: Strategies for Sustainable Development: Available Online, www. http://www.oecd.org/dac

Pondeville V, Ronge Y (2013) Environmental management control systems: The role of contextual and strategic factors. 24(4), 317-332. https://doi.org/10.1016/j.mar.2013.06.007

Sunita Rao (2012) The Future of Business Sustainability: Sustainability Reporting and Assurance.

D. Rasnick (2013) Embedding Sustainability into Practice: Redesigning Management Accounting Curriculum in Higher Education.

Sehaltegger S, R. Burritt (2010) Sustainability accounting for companies: Catchphrase or decision support for business leaders?. 45(4), 375-384. https://doi.org/10.1016/j.jwb.2009.08.002

Sustainability Accounting Standards Board (2014) Sustainability Accounting Standards Board (SASB). http://www.sasb.org/sasb/vision-mission/

Roger Simnett, Ann Vanstraelen, Wai Chua (2009) Assurance on Sustainability Reports: An International Comparison. 84(3), 937-967. https://doi.org/10.2308/accr.2009.84.3.937

Stefan Schaltegger, Roger Burritt (2005) Corporate sustainability. 185-232. https://doi.org/10.4337/9781845425593.00012

Schaltegger S, Wagner M (2006) Managing and Measuring the Business Case for Sustainability. 1-31.

S. Schaltegger, L. Burritt (2000) Contemporary Environmental Accounting, Issues, Concepts and Practice.

Soloman A, Lewis L (2002) Incentives and disincentives for corporate environmental disclosure. 11(3), 154-169. https://doi.org/10.1002/bse.328

Sustainability Accounting Standards Board (SASB) (2014) Sustainability Accounting Standards Board (SASB), (2014). http://www.ey.com/Publication/vwLUAssets/Sustainability_accounting_standards_board/$FILE/130304%20Inform%20Vol%203%2014-17.pdf

C. Tilt (2007) Corporate Responsibility, Accounting and Accountants. 978-3. https://doi.org/10.1007/978-3-642-02630-0

J. This (2011) Counting the Environment: The Environmental Implications of International Accounting Standards. 75-97.

United Nation Division For Sustainability Development (2001) Environmental Management Accounting, Procedures and Principles.

David Wheeler, John Elkington (2001) The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communication. 10(1), 1-14. https://doi.org/10.1002/1099-0836(200101/02)10:1

Xing, Y.; Horner, M. R.; El-Haram, J. Bebbington (2009) A framework model for assessing sustainability impacts of urban development. 209-234.

Developing the Conceptual Framework of Sustainability Accounting Reporting :Field Study in Saudi Commercial Banking Sector.

Published

2014-09-08

How to Cite

Developing the Conceptual Framework of Sustainability Accounting Reporting :Field Study in Saudi Commercial Banking Sector. (2014). Global Journal of Management and Business Research, 14(32), 9-39. https://journalofbusiness.org/index.php/GJMBR/article/view/