Pregled bibliografske jedinice broj: 744603
The Research of Managers' Attitudes on Corporate Environmental Reporting
The Research of Managers' Attitudes on Corporate Environmental Reporting // Journal of accounting and management (Zagreb), 3 (2013), 2; 23-34 (međunarodna recenzija, prethodno priopćenje, znanstveni)
CROSBI ID: 744603 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Research of Managers' Attitudes on Corporate Environmental Reporting
Autori
Krivačić, Dubravka
Izvornik
Journal of accounting and management (Zagreb) (1848-137X) 3
(2013), 2;
23-34
Vrsta, podvrsta i kategorija rada
Radovi u časopisima, prethodno priopćenje, znanstveni
Ključne riječi
environmental reporting ; environmental accounting ; managers' attitudes
Sažetak
Besides information incorporated in mandatory financial statements, companies have decided to disclose information about their environmental impacts, especially eco-efficiency indicators and environmental costs. Considering the fact that managers is responsible for reporting of such information, as well as the fact that many companies in Croatia still don’t have practice of such reporting, it considered necessary to investigate managers’ attitudes in respect to the decision about environmental reporting. The research included investigation of managers’ attitudes on the purpose of environmental reporting, the motives for reporting, and also possible benefits which, according to their opinions, company can obtain by environmental reporting practice. The objective of the research was to conduct the survey in order to determine the factors which had influence on manager’s decision about environmental reporting and set the basis for further researches of the assumption of more intensive development of environmental accounting.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
Napomena
Rad je prezentiran na 14. međunarodnoj znanstvenoj i stručnoj konferenciji "Računovodstvo i menadžment - RiM" održanoj u Zagrebu 2013. godine.
