The Importance of the Sustainability of Environmental Accounting

Akdoğan, Habib; Hiçyorulmaz, Ela

doi:10.26458/jedep.v4i2.104

Cited by 9 publications

(11 citation statements)

References 1 publication

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“…This concept says that the companies should adopt variables and adopt standards & procedures to identify measure and disclose the environment-related problems in monetary terms so that all the related parties whether they are inside or outside the firm may get information quantitatively (Shaheer, 1998). Hence, while collecting; analyzing & monitoring the business operations regarding the environment, such type of accounting must include the categorization of environmental business operations (Akdoğan & Hicyorulmaz, 2015).…”

Section: Introductionmentioning

confidence: 99%

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Amir

Rehman

Khan

2020

JMR

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The purpose of current study is to assess the impact of top management commitment on firms’ performance, based on legitimacy theory with mediating role of environmental management accounting and environmental management control system. Survey-based data has been collected through questionnaires from ISO 14001 based manufacturing firms of Pakistan. Path analysis has been conducted by applying structural equation modelling on total 304 respondents' data to answer the study hypotheses by using SPSS and AMOS. Results of the study indicate that there is a positive and direct impact of top management commitment on the firms' environmental performance. Moreover, environmental management accounting and control system significantly mediate the relationship between top management commitment and environmental performance. The theoretical model of this study is first time developed and tested by the researcher in Pakistan. Practically, the findings of this research give a deep insight and understanding of how the managers in Pakistan can improve the environmental performance of their firms, through commitment and environmental management accounting as well as environmental management control system tools.

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Section: Introductionmentioning

confidence: 99%

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Amir

Rehman

Khan

2020

JMR

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“…However, sustainable development includes all related topics such as quality and quantity of goods and services produced and used by communities, perceptions of consumers and producers, poverty, environmental sensitivity, and so on. If economic and ecological balance are considered complementary aspects, then more realistic sustainability goals can be achieved to enhance the well-being of the society from social, economic, and cultural points of view (Akdoğan and Hicyorulmaz, 2015). The companies principally focus on the materials that have significant impacts on natural ecosystems when transformed or consumed.…”

Section: Introductionmentioning

confidence: 99%

Sustainable cardboard label production

Yilan¹,

Ozcan²,

Caglar³

2020

Proceedings - The Tenth International Symposium GRID 2020

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Recently, all industrial sectors have shown significantly increasing attention in reaching the sustainability goals regarding economic, environmental, social, and also technological aspects not only at the regional level but also nationwide and even global scale. Aside from being an economically popular concept, sustainability is strictly related to effective resource use and efficient waste disposal. Thus, it functions as a complementary issue to be considered in various production activities. The sustainable production approach includes reducing or (if possible) eliminating the negative impacts on the human health and environment, reducing the waste generated, increasing the recycling rate, and developing energy and material saving processes. The printing industry is one of the most important industries in reaching sustainable production goals. The need for the printed products, which is the focus of this study, is increasing in parallel with the changing consumer expectations and technological developments. However, from the point of the printing industry view, a solid sustainability consensus is not settled among the practitioners, yet. This study aims to evaluate the sustainability of the cardboard label production considering several combinations of raw materials such as paper, ink, and surface coating additives via appropriate Multi-Criteria Decision Analysis (MCDA) methods. The most frequently used paper and ink types are considered with three alternatives for each. To indicate the sustainability scores economic, environmental, and social evaluation criteria are selected. By applying the Multi-Attribute Utility Theory (MAUT), the sustainability score of each label is calculated to determine the optimum alternative in terms of the production process and also the material used. This evaluation provides detailed information to the producer and also to the consumer about the alternative production routes to use less energy and raw material, and also to decrease the environmental impacts while sustaining the economic feasibility. Besides, alternative solutions are offered to reach sustainability goals by considering the economic and environmental life cycle impacts of these materials. Hence, an increase in awareness about the printing industry and service channels is expected. Moreover, this study is also important in presenting the applicability of sustainability assessments in the printing industry.

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“…Bu etkileşim sonucunda kaçınılmaz olarak fiziksel çevre zarar görmekte ve hava, su ve toprağın zamanla niteliğinin bozulmasıyla kullanılabilirlik özelliğini kaybetmesi, insanoğlunun ihtiyaçları için bilinçsizce tüketildiği için bitki ve hayvan türlerinin yok olmaya başlaması gibi çevre sorunları ortaya çıkmaktadır. Çevre sorunları sadece bugünün insanları ve ülkeleri için değil, gelecek nesiller için de tehdit oluşturduğu için küresel ısınma, sanayileşme, doğal kaynakların aşırı tüketimi, çevre kirliliği faktörleri bir bütün olarak ele alınması gereken bir konudur (Kaypak, 2013); (Tıraş, 2012); (Akdoğan ve Hiçyorulmaz, 2015).…”

Section: Introductionunclassified

Çevrenin Sürdürülebilirliğinde İç Denetimin Rolünün Turizm Sektörü Kapsamında İncelenmesi

Süklüm

2020

Uluslararası Türk Dünyası Turizm Araştırmaları Dergisi

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Turizm sektörünün doğası gereği çevreyle iç içe olması ve bu durumun çevreye zarar vermesi çevrenin sürdürülebilirliği konusunu daha da önemli hale getirmektedir. Bu nedenle turizm sektöründeki otel işletmelerinin çevreyi etkileyen faaliyetlerinin denetlenmesi önemlidir. Çevresel denetimin daha çok iç denetim yöntemi ile yapılması turizm sektöründe çevrenin sürdürülebilirliğinin sağlanmasında iç denetimin ne kadar önemli olduğunu göstermektedir. Çalışmada turizm sektörü açısından çevrenin sürdürülebilirliğinde iç denetimin rolünün kavramsal olarak incelenmesi amaçlanmıştır. Bu amaçla çalışmada ikincil veri toplama yöntemi kullanılmış ve çalışma teorik olarak ele alınmıştır. Çalışma sonucunda, çevrenin korunması amacıyla otel işletmelerinin faaliyetlerinin iç denetim yoluyla denetlenmesinin önemli olduğu düşünülmektedir. Ayrıca, çevrenin sürdürülebilirliğinin sağlanmasında iç denetimin önemli olduğu konusunda otel işletmelerinin yöneticilerine ve çalışanlarına yönelik zaman zaman bilinçlendirme eğitimleri düzenlenmesinin gerektiği düşünülmektedir.

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The Importance of the Sustainability of Environmental Accounting

Cited by 9 publications

References 1 publication

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Mediating Role of Environmental Management Accounting and Control System between Top Management Commitment and Environmental Performance: A Legitimacy Theory

Sustainable cardboard label production

Çevrenin Sürdürülebilirliğinde İç Denetimin Rolünün Turizm Sektörü Kapsamında İncelenmesi

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