Environmental Costs Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida



Environmental Cost Main Page | Social Accounting Main Page

Achenbach, J. 2015. Why do many reasonable people doubt science? National Geographic (March).

Adler, P. S. 2015. Book review essay: The Environmental Crisis and Its Capitalist Roots: Reading Naomi Klein with Karl Polanyi - Naomi Klein: This Changes Everything: Capitalism vs. the Climate. Administrative Science Quarterly 60(2): NP13-NP25.

Aerts, W. and D. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34(1): 1-27.

Agrawal, V. V., M. Ferguson, L. B. Toktay and V. M. Thomas. 2012. Is leasing greener than selling? Management Science (March): 523-533.

Ahinful, G. S. and V. Tauringana. 2019. Environmental management practices and financial performance of SMEs in Ghana.  Advances in Environmental Accounting & Management: Environmental Reporting and Management in Africa. (8): 127-157.

Al-Tuwaijri, S. A., T. E. Christensen and K. E. Hughes II. 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29(5-6): 447-471.

Alawattage, C. and S. Fernando. 2017. Postcoloniality in corporate social and environmental accountability. Accounting, Organizations and Society (60): 1-20.

Alciatore, M. L. and C. C. Dee. 2006. Environmental disclosures in the oil and gas industry. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 49-75.

Aldy, J. E. and G. Gianfrate. 2019. Future-proof your climate strategy. Harvard Business Review (May/June): 86-97.

Alewine, H. C. and T. C. Miller. 2016. How balanced scorecard format and reputation related to environmental objectives influence performance evaluations. Advances in Management Accounting (27): 123-165.

Alewine, H. C., C. D. Allport and W. M. Shen. 2016. How measurement framing and accounting information system evaluation mode influence environmental performance judgments. International Journal of Accounting Information Systems (23): 28-44.

Andeobu, L., C. S. Wright and S. Hettihewa. 2017. Insights on how extractive industry firms enhance stakeholder confidence and comfort. Cost Management (September/October): 6-18.

Andreou, N. and M. Besharov. 2022. Rethinking how we measure companies on social and environmental impact. MIT Sloan Management Review (Fall): 1-4.

Anders, S. B. 2016. World Business Council for Sustainable Development. The CPA Journal (June): 80-81.

Anders, S. B. 2022. B corporation resources. The CPA Journal (July/August): 76-77. (Certified B corporations meet the highest standards of verified social and environmental performance, public transparency, and legal accountability to balance profit and purpose).

Anderson, U. L. 1992. The new federal sentencing guidelines: Implications for the internal audit function. Internal Auditing 8(2): 71-77.

Andersson, L. M. and T. S. Bateman. 2000. Individual environmental initiative: Championing natural environmental issues in U.S. business organizations. The Academy of Management Journal 43(4): 548-570.

Annala, C. and J. Howe. 2004. Trading solutions for lowering air pollution. Strategic Finance (September): 40-44. (Emissions trading markets add flexibility and risks).

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Aragón-Correa, J. A. 1998. Strategic proactivity and firm approach to the natural environment. The Academy of Management Journal 41(5): 556-567.

Arias-Maldonado, M. 2007. An imaginary solution? The green defence of deliberative democracy. Environmental Values 16(2): 233-252.

Arnold, M. C., R. M. Gillenkirch and R. L. Hannan. 2019. The effect of environmental risk on the efficiency of negotiated transfer prices. Contemporary Accounting Research 36(2): 1122-1145.

Aronsson, T. Editor. 2011. Handbook on Environmental Accounting. Edward Elgar Pub.

ASCE. 2021. 2001, 2003, 2005, 2009, 2013, 2017, 2021 Report Cards for America's Infrastructure.  (Summary).

Ashcroft, P. A. 2012. Extent of environmental disclosure of U.S. and Canadian firms by annual report location. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 279-292.

Asheim, G. B. 2002. Green national accounting for welfare and sustainability: A taxonomy of assumptions and results. Center for Economic Studies and Ifo Institute for Economic Research Working Paper Series Nr. 827.

Asheim, G. B. 2000. Green national accounting: Why and how? Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 25-48.

Askarany, D. and A. W. Franklin-Smith. 2014. Cost benefit analyses of organic waste composting systems through the lens of time driven activity-based costing. Journal of Applied Management Accounting Research (Summer): 59-74.

Askham, T. 2019. Water-related disclosures by food producer companies in South Africa. Advances in Environmental Accounting & Management: Environmental Reporting and Management in Africa. (8): 91-125.

Assadourian, E. and T. Prugh. 2013. State of the World 2013. Is Sustainability Still Possible? Island Press.

Bailey, R. W. and R. Clarke. 2000. Global macroeconomic sustainability: A dynamic general equilibrium approach. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 177-194.

Balezentis, T., S. Blancard, Z. Shen and D. Streimikiene. 2021. Analysis of environmental total factor productivity evolution in European agricultural sector. Decision Sciences 52(2): 483-511.

Ballou, B., D. L. Heitger, C. E. Landes and M. Adams. 2006. The future of corporate sustainability reporting. Journal of Accountancy (December): 65-72.

Ballou, B., R. J. Casey, J. H. Grenier and D. L. Heitger. 2012. Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons (June): 265-288.

Bansal, P. 2011. Book review: Business and Public Policy: Responses to Environmental and Social Protection Processes by J. E. Rivera. Administrative Science Quarterly 56(3): 474-476.

Bansal, P. and K. Roth. 2000. Why companies go green: A model of ecological responsiveness. The Academy of Management Journal 43(4): 717-736.

Barlas, S. 2020. A boost for climate change reporting. Strategic Finance (December): 9.

Barnett, M. L. 2004. Are globalization and sustainability compatible? A review of the debate between the world business council for sustainable development and the International Forum on Globalization. Organization & Environment (November): 523-532.

Barnett, M. L. 2004. Kicking the black box around: A review of 'The Corporation'. Organizational Analysis 12(4): 419-422.

Barney, J. B., F. L. Edwards and A. H. Ringleb. 1992. Organizational responses to legal liability: Employee exposure to hazardous materials, vertical integration, and small firm production. The Academy of Management Journal 35(2): 328-349.

Barry, J. S. 2016. Leading the way on sustainability. The CPA Journal (June): 5.

Bartelmus, P. 1994. Environment, Growth and Development: The concepts and strategies of sustainability. New York: Routledge.

Barth, M. E. and M. F. McNichols. 1994. Estimation and market valuation of environmental liabilities relating to superfund sites. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 177-209.

Barth, M. E., M. F. McNichols and G. P. Wilson. 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2(1): 35-64.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Barton, T. L. and J. B. MacArthur. 2011. A new hue of green for the management accountant. Strategic Finance (March): 36-41.

Bateson, G. 1991. Sacred Unity: Further Steps to an Ecology of Mind. Harper Collins.

Bateson, G. 2000. Steps to an Ecology of Mind: Collected Essays in Anthropology, Psychiatry, Evolution, and Epistemology. University of Chicago Press.

Bateson, G. 2002. Mind and Nature: A Necessary Unity (Advances in Systems Theory, Complexity, and the Human Sciences). Hampton Pr. (Originally published in 1980).

Battilana, J., A. Pache, M. Sengul and M. Kimsey. 2019. The dual-purpose playbook: What it takes to do well and do good at the same time. Harvard Business Review (March/April): 124-133.

Bayou, M. E. and J. B. Nachtman. 1992. Costing for manufacturing wastes. Journal of Cost Management (Summer): 53-62. (Summary).

Bearse, A. W. 1971. Air pollution: A case study. Management Accounting (September): 16-18.

Beasley, M. S. and D. S. Showalter. 2015. ERM and sustainability: Together on the road ahead. Strategic Finance (March): 32-39.

Bebbington, J. and C. Larrinaga. 2014. Accounting and sustainable development: An exploration. Accounting, Organizations and Society 39(6): 395-413.

Bebbington, J. and I. Thomson. 2013. Sustainable development, management and accounting: Boundary crossing. Management Accounting Research (December): 277-283.

Beets, S. D. and C. C. Souther. 1999. Corporate environmental reports: The need for standards and an environmental assurance service. Accounting Horizons (June): 129-145.

Beiman, I. 2008. Economic and environmental sustainability: A modest proposal - Part II. Cost Management (September/October): 18-28.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bekefi, T. and M. J. Epstein. 2008. Transforming social and environment risks into opportunities. Strategic Finance (March): 42-47.

Bekefi, T. and M. J. Epstein. 2016. 21st Century sustainability. Strategic Finance (November): 28-37.

Beller, A. L. 2018. Keynote address: The future of sustainability reporting standards. The CPA Journal (August): 36-41.

Bernotat, W. H. 2007. Take responsibility for climate change. Harvard Business Review (July-August): 58-59.

Berns, M., A. Townend, Z. Khayat, B. Balagopal, M. Reeves, M. S. Hopkins and N. Kruschwitz. 2009. The business of sustainability: What it means to managers now. MIT Sloan Management Review (Fall): 20-26.

Berrone, P. and L. R. Gomez-Mejia. 2009. Environmental performance and executive compensation: An integrated agency-institutional perspective. The Academy of Management Journal 52(1): 103-126.

Berrone, P., C. Cruz, L. R. Gomez-Mejia and M. Larraza-Kintana. 2010. Sociemotional wealth and corporate responses to institutional pressures: Do family-controlled firms pollute less? Administrative Science Quarterly 55(1): 82-113.

Bertini, M., J. Pineda, A. Petzke and J. Izaret. 2021. Can we afford sustainable business? Taking a creative approach to pricing can benefit society, the environment - and your company. MIT Sloan Management Review (Fall): 25-33.

Bewley, K. and T. Schneider. 2013. Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study. Accounting and the Public Interest (13): 105-131.

Bewley, K. and Y. Li. 2000. Disclosure of environmental information by Canadian manufacturing companies: A voluntary disclosure perspective. Advances in Environmental Accounting & Management (1): 201-226.

 Bhattacharya, C. B. and P. Polman. 2017. Sustainability lessons from the front lines. MIT Sloan Management Review (Winter): 71-78.

Blacconiere, W. G. and D. M. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics (November): 357-377.

Boe, E. S. 1970. Environmental management: The role of the CPA. The Journal of Accountancy (November): 82.

Boeker, W. 1991. Organizational strategy: An ecological perspective. The Academy of Management Journal 34(3): 613-635.

Boer, G., M. Curtin and L. Hoyt. 1998. Environmental cost management. Management Accounting (September): 28-30, 32, 34, 36 and 38. (Summary).

Bonson, E. and M. Bednarova. 2015. YouTube sustainability reporting: Empirical evidence from Eurozone-listed companies. Journal of Information Systems (Fall): 35-50.

Borkowski, S., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A case study on sustainability reporting. IMA Educational Case Journal 3(2): 1-15.

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Borkowski, S. C., M. J. Welsh and K. Wentzel. 2010. Johnson & Johnson: A model for sustainability reporting. Strategic Finance (September): 28-37.

Boulianne, E. and S. L. Keddie. 2018. Where is sustainability within the Canadian COA education program? Advances in Environmental Accounting & Management: Sustainability Accounting: Education, Regulation, Reporting and Stakeholders. (7): 71-112.

Boulton, W. R., W. M. Lindsay, S. G. Franklin and L. W. Rue. 1982. Strategic planning: Determining the impact of environmental characteristics and uncertainty. The Academy of Management Journal 25(3): 500-509.

Bourgeois, M., K. Breaux, M. Chiasson and S. Mauldin. 2010. Tax incentives of going green. The CPA Journal (November): 18-24.

Bouten, L. and S. Hoozee. 2013. On the interplay between environmental reporting and management accounting change. Management Accounting Research (December): 333-348.

Bradford, M., J. Earp and P. Williams. 2014. Sustainability reports: What do stakeholders really want? Management Accounting Quarterly (Fall): 13-18. (Six dimensions or categories of activities in sustainability reports).

Brandes, J. L. 1977. Identifying and recording environmental plant costs. Management Accounting (April): 27-31.

Brands, K. 2019. Taking the lead on sustainability efforts. Strategic Finance (November): 17-18.

Bremser, W. G. 2014. A growing interest in sustainability. The CPA Journal (March): 15-17.

Bremser, W. G., E. K. Jermakowicz and A. Reinstein. 2022. Sustainability reporting insights: The case of Ford Motor Company. Issues in Accounting Education (February): 125-139.

Brinker, B. J. 1995. Environmental cost management. Journal of Cost Management (Summer): 3.

Broido, A., R. J. McConnen and W. G. O'Regan. 1965. Some operations research applications in the conservation of wildland resources. Management Science (July): 802-814.

Brokaw, L. 2009. Does sustainability change the talent equation? MIT Sloan Management Review (Fall): 33-34.

Brown, D. L., J. F. Dillard and R. S. Marshall. 2005. Strategically informed, environmentally conscious information requirements for accounting information systems. Journal of Information Systems (Fall): 79-103.

Brown, D. L., R. P. Guidry and D. M. Patten. 2010. Sustainability reporting and perceptions of corporate reputation: An analysis using Fortune. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 83-104.

Brown, J. and H. Tregidga. 2017. Re-politicizing social and environmental accounting through Ranciere: On the value of dissensus. Accounting, Organizations and Society (61): 1-21. ("The aim of this paper is to demonstrate the value and potential of Jacques Ranciere's writings in developing social and environmental accounting (SEA) in ways that help revitalize democratic politics.").

Brown, L. R. 2001. Eco-Economy: Building an Economy for the Earth. Earth Policy Institute.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Buhr, N. 2013. Book review: Environmental Management Accounting: Case Studies of South-Eat Asian Companies by Christian Herzig, Tobais Viere, Stefan Schaltegger, Roger L. Burritt. The Accounting Review (September): 1857-1860.

Buhr, N. and S. Reiter. 2006. Ideology, the environment and one world view: A discourse analysis of Noranda's environmental and sustainable development reports. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 1-48.

Burnett, R. D. and D. R. Hansen. 2008. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society 33(6): 551-581.

Burnett, R. D., C. J. Skousen and C. J. Wright. 2011. Eco-effective management: An empirical link between firm value and corporate sustainability. Accounting and the Public Interest (11): 1-15.

Burnett, R. D., D. R. Hansen and O. Quintana. 2007. Eco-efficiency: Achieving productivity improvements through environmental cost management. Accounting and the Public Interest (7): 66-92.

Burritt, R. L. and S. Welch. 1997. Australian Commonwealth entities: An analysis of their environmental disclosures. Abacus 33(1): 69-87.

Burritt, R. L., S. Schaltegger, M. Bennett, T. Pohjola and M. Csutora, Editors. 2011. Environmental Management Accounting and Supply Chain Management. Springer.

Burt, O. R. 1964. Optimal resource use over time with an application to ground water. Management Science (September): 80-93.

Busco, C., G. Fiori, M. L. Frigo and A. Riccaboni. 2017. Sustainable development goals: Integrating sustainability initiatives with long-term value creation. Strategic Finance (September): 28-37. (Summary).

Busco, C., M. L. Frigo, E. L. Leone and A. Riccaboni. 2010. Cleaning up: Using management control systems in implementing sustainability can profit the earth as well as a corporation. GE and P&G show how. Strategic Finance (July): 29-37.

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2013. Redefining corporate accountability through integrated reporting. Strategic Finance (August): 31-41. (The International Integrated Reporting Council's (IIRC) mission is to create a globally accepted integrated reporting framework that brings together financial, environmental, social and governance information in a clear, concise, consistent and comparable format to help companies make more sustainable decisions and enable investors and other stakeholders to understand how an organization is really performing).

Busco, C., M. L. Frigo, P. Quattrone and A. Riccaboni. 2014. Leading practices in integrated reporting. Strategic Finance (September): 22-32.

Butcher, D. 2021. Guided by responsible sustainability. Strategic Finance (July): 15-16.

Butcher, D. 2022. Leading the way on sustainability: The CFOs of HP and Accenture stress the need for finance professionals to prioritize global sustainability standards and goals. Strategic Finance (April): 25-27.

Butler, J. B., S. C. Henderson and C. Raiborn. 2011. Sustainability and the balanced scorecard: Integrating green measures into business reporting. Management Accounting Quarterly (Winter): 1-10.

Butterworth, S., N. Subramaniam and M. M. S. Phang. 2015. Carbon risk management: A comparative case study of two companies within the Australian energy sector. Journal of Applied Management Accounting Research (Winter): 9-40.

Cairns, R. D. 2000. Sustainability accounting and green accounting. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 49-54.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Cantor, D. E., P. C. Morrow and J. Blackhurst. 2015. An examination of how supervisors influence their subordinates to engage in environmental behaviors. Decision Sciences 46(4): 697-729.

Cao, J., R. Faff, J. He and Y. Li. 2022. Who's greenwashing via the media and what are the consequences? Evidence from China. Abacus 58(4): 759-786.

Castelluccio, M. 2022. Technology workbook: Can climate technology slow warming? David Wallace-Wells's The Uninhabitable Earth has been described by the peer-reviewed publication Nature as "Powerfully argued...a masterly analysis of why - with a world of solutions -we choose doom." Strategic Finance (April): 57-58.

Challagalla, G. and F. Dalsace. 2022. Moving the needle on sustainability: You can't just get the product right - you may need to change consumer behavior too. Harvard Business Review (November/December): 130-137.

Chalos, P. and R. E. Weigand. 1996. Constrained cost determination under the 1994 GATT antidumping code. Advances in Management Accounting (5): 83-98.

Chapple, L., P. M. Clarkson and D. L. Gold. 2013. The cost of carbon: Capital market effects of the proposed Emission Trading Scheme (ETS). Abacus 49(1): 1-33.

Chen, H., P. Letmathe and N. Soderstron. 2021. Reporting bias and monitoring in clean development mechanism projects. Contemporary Accounting Research 38(1): 7-31.

Chen, J. C., J. C. Chen and D. M. Patten. 2014. Manipulative environmental disclosure: Further analysis of corporate projections of environmental capital spending. Accounting and the Public Interest (14): 87-109.

Chen, K. H. and R. W. Metcalf. 1980. The relationship between pollution control record and financial indicators revisited. The Accounting Review (January): 168-177.

Cheng, M. M., W. J. Green and J. C. Wa Ko. 2015. The impact of strategic relevance and assurance of sustainability indicators on investors' decisions. Auditing: A Journal of Practice & Theory 34(1): 131-162.

Cho, C. H. and D. M. Patten. 2010. Social and environmental accounting in North America: A Research Note. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 161-177.

Cho, C. H. and R. W. Roberts. 2010. Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11(1): 1-16.

Cho, C. H., G. Michelon and D. M. Patten. 2012. Impression management in sustainability reports: An empirical investigation of the use of graphs. Accounting and the Public Interest (12): 16-37.

Cho, C. H., M. Laine, R. W. Roberts and M. Rodrigue. 2015. Organized hypocrisy, organizational facades, and sustainability reporting. Accounting, Organizations and Society (40): 78-94.

Cho, C. H., R. P. Guidry, A M. Hageman and D. M. Patten. 2012. Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society 37(1): 14-25.

Cho, C. H., R. W. Roberts and D. M. Patten. 2010. The language of US corporate environmental disclosure. Accounting, Organizations and Society 35(4): 431-443.

Chouinard, Y., R. Jib and R. Ridgeway. 2011. The sustainable economy. Harvard Business Review (October): 52-62.

Christensen, H. B., L. Hail and C. Leuz. 2021. Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies 26(3): 1176-1248.

Christmann, P. 2000. Effects of "best practices" of environmental management on cost advantage: The role of complementary assets. The Academy of Management Journal 43(4): 663-680.

Christmann, P. 2004. Multinational companies and the natural environment: Determinants of global environmental policy. The Academy of Management Journal 47(5): 747-760.

Ciplet, D., J. T. Roberts and M. R. Khan. 2015. Power in a Warming World: The New Global Politics of Climate Change and the Remaking of Environmental Inequality. The MIT Press.

Clarkson, P. M., M. B. Overell and L. Chapple. 2011. Environmental reporting and its relation to corporate environmental performance. Abacus 47(1): 27-60.

Clarkson, P. M., Y. Li and G. D. Richardson. 2004. The market valuation of environmental capital expenditures by pulp and pager companies. The Accounting Review (April): 329-353.

Clarkson, P. M., Y. Li, G. D. Richardson and F. P. Vasvari. 2008. Revising the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33(4-5): 303-327.

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Committee on Environmental Effects of Organizational Behavior: Report. 1973. The Accounting Review (Supplement): 75-119. Committee members are listed in the Front matter.

Cong, Y. and M. Freedman. 2011. Corporate governance and environmental performance and disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 223-232.

Cong, Y., M. Freedman and J. D. Park. 2014. Measuring environmental performance: Is Newsweek's Green Ranking the solution? Advances in Environmental Accounting & Management (5): 49-79.

Cong, Y., M. Freedman and J. D. Park. 2014. Tone at the top: CEO environmental rhetoric and environmental performance. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 322-327.

Contrafatto, M. 2014. The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society 39(6): 441-432.

Contrafatto, M. and J. Burns. 2013. Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research (December): 349-365.

Cook, A. 2009. Emission rights: From costless activity to market operations. Accounting, Organizations and Society 34(3-4): 456-468.

Coppock, R. 1977. Life among the environmentalist: An elaboration on Wildavsky's "economics and environmental/rationality and ritual". Accounting, Organizations and Society 2(2): 125-129.

Cordano, M. and I. H. Frieze. 2000. Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior. The Academy of Management Journal 43(4): 627-641.

Cortes, J. D., J. D. Villabona, J. M. Godoy-Bejarno and D. F. Tellez-Falla. 2022. Environmental factors, mission statements, and innovation-financial performance. Management Accounting Quarterly (Fall): 10-20.

Corvellec, H., R. Ek, P. Zapata and M. J. Z. Campos. 2018. Acting on distances: A topology of accounting inscriptions. Accounting, Organizations and Society (67): 56-65.

Cowie, D. 2012. P&L pioneer: German sports apparel maker Puma is the first major company to quantify and report the monetary cost of its environmental impact in a formal profit and loss statement. CGMA Magazine (Inaugural issue): 44-48.

Creel, T. S. 2010. Environmental reporting practices of the largest U.S. companies. Management Accounting Quarterly (Fall): 13-19.

Crisostomo, V. L., P. d. A. Prudencio and H. C. Forte. 2017. An analysis of the adherence to GRI for disclosing information on social action and sustainability concerns. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 69-103.

Crumbley, D. L. and D. L. Ariail. 2021. BP's oil spill, disastrous settlement agreement, and subsequent buyer's remorse: How not to negotiate a damage claim. Journal of Forensic & Investigative Accounting 13(1): 63-72.

Cummings, M. E. 2021. Book review: Teresa Kramarz. 2020: Forgotten Values: The World Bank and Environmental Partnerships. Administrative Science Quarterly 66(3): NP26-NP28.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230.

Da Motta, R. S. and C. A. Do Amaral. 2000. Estimating timber depreciation in the Brazilian Amazon. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 129-142.

Dai, J., N. He and H. Yu. 2019. Utilizing blockchain and smart contracts to enable Audit 4.0: From the perspective of accountability audit of air pollution control in China. Journal of Emerging Technologies in Accounting 16(2): 23-41.

Daily, G. C. and K. Ellison. 2002. The New Economy of Nature: The Quest to Make Conservation Profitable, Island Press.

D'Aquila, J. 2012. Integrating sustainability into the reporting process and elsewhere: Obstacles and best practices for CPAs. The CPA Journal (April): 16-24.

D'Aquila, J. M. 2018. The current state of sustainability reporting: A work in progress. The CPA Journal (July): 44-50.

Darnall, N., I. Seol and J. Sarkis. 2009. Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society 34(2): 170-187.

Dasgupta, P. and K. Mäler. 2000. Net national product, wealth, and social well-being. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 69-93.

Datt, R., L. Luo, Q. Tang and G. Mallik. 2018. An international study of determinants of voluntary carbon assurance. Journal of International Accounting Research 17(3): 1-20.

Dauvergne, P. and J. Ravenhill. 2001. Loggers and Degradation in the Asia-Pacific: Corporations and Environmental Management (Cambridge Asia-Pacific Studies). Cambridge University Press.

Davidson, E. D. 2000. You Can't Eat GNP: Economics as if Ecology Mattered. Perseus Publishing.

Davis, D. 2002. When Smoke Ran Like Water: Tales of Environmental Deception and the Battle Against Pollution. Basic Books.

Davis, G. A. and D. J. Moore. 2000. Valuing mineral stocks and depletion in green national income accounts. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 109-127.

Day, G. S. and P. J. H. Schoemaker. 2011. Innovating in uncertain markets: 10 lessons for green technologies. MIT Sloan Management Review (Summer): 37-45.

De Carvalho, P. L., A. L. C. Callado. 2017. Financial performance of stocks of companies participating in the Carbon Efficient Index (ICO2). Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 105-132.

De Carvalho, P. L. and O. S. Martins. 2017. Performance of sustainability and negotiability indexes in the Brazilian stock market. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 133-158.

De Anquita, P. M. and J. E. Wagner. 2010. Environmental Social Accounting Matrices: Theory and Applications. Routledge.

De Graaff, B. 2022. Sustainable business management: Companies must make strategic, sustainable business decisions to create long-term value for all stakeholders. Strategic Finance (April): 28-35.

De Rosnay, J. 1979. The Macroscope: A New World Scientific System. Translated from French by Robert Edwards. Harper & Row. (Link to the web edition).

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