Assessment of the waste management reporting in the electricity sector

Maia, Rodrigo Gomes Távora; Ottoni, Marianna; Barros, Joelma; Santos, Marco Aurélio dos

doi:10.1016/j.clrc.2021.100031

Cited by 8 publications

(16 citation statements)

References 34 publications

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“…Various approaches to assessing energy facilities’ impact on water resources are presented in [ 36 , 38 , 63 ], but specific indicators that simplify the assessment procedure are not used by those authors.…”

Section: Resultsmentioning

confidence: 99%

Screening of Factors for Assessing the Environmental and Economic Efficiency of Investment Projects in the Energy Sector

Karaeva

Magaril²,

Kiselev³

et al. 2022

IJERPH

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In view of the current agenda in the field of climate and environmental conservation, the requirements for environmental project appraisal are being tightened: the evaluation of environmental indicators of project implementation should be carried out on a par with indicators of its economic performance. Current approaches to the assessment of environmental and economic efficiency do not completely cover the negative environmental impacts of a project’s implementation, and this reduces the effectiveness of the evaluation. Therefore, it is necessary to develop a system of environmental indicators that will address the specifics of the industry. This is made possible on the basis of determining a list of key factors that should be included in the evaluation system. The purpose of this study is to determine the most significant factors for establishing a simple yet thorough assessment framework to evaluate the efficiency of energy investment projects. Research methodology includes an a priori ranking method and analysis of interrelations between factors. Based on the results obtained, the authors have formed a list of key factors that could become the basis of a future system of environmental indicators for the efficiency assessment of energy projects.

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Section: Resultsmentioning

confidence: 99%

Screening of Factors for Assessing the Environmental and Economic Efficiency of Investment Projects in the Energy Sector

Karaeva

Magaril²,

Kiselev³

et al. 2022

IJERPH

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“…Therefore, the proposal and methodology applied can be considered adequate. However, caution is required when using SR data to draw conclusions on the actual performance of organisations (Maia et al, 2021), due to the lack of patterns and diversity in the reporting practices identified in Section 4.3.…”

Section: Discussionmentioning

confidence: 99%

“…To this end, different frameworks have been developed in recent years, such as the Social Responsibility Guide (ISO 26000, 2010), Global Report Initiative (GRI, 2019), Economy of the Common Good (ECG, 2017), UNEP-SETAC (UNEP, 2020) or AA1000 (2018). Of them, the GRI (2019) is the one most used to communicate organisational information related to the environmental and social performance (Hamad et al, 2020;Istudor and Suciu, 2020;Maia et al, 2021;Thijssens et al, 2016). In fact, as Karaman et al (2021) concluded, reports based on the GRI (2019) framework were more likely to obtain external assurance because of the better quality of the process and guidance.…”

Section: Introductionmentioning

confidence: 99%

“…In addition, a lack of homogeneity in the way that information is communicated in the SR is clearly observed, both in the content, format or indicators (Adams and Frost, 2008;CNMV, 2018;Contreras-Pacheco and Claasen, 2017;Fonseca et al, 2014;Maia et al, 2021;Roca and Searcy, 2012). Some progress has been made in this regard (Hahn and Kühnen, 2013) with the aim of identifying communication patterns (Putri et al, 2020) or gaps in the information disclosed (Tarquinio et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

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How do organisations communicate aspects related to their social performance? A proposed set of indicators and metrics for sustainability reporting

Ibáñez-Forés

Martínez-Sánchez²,

Valls-Val³

et al. 2023

Sustainable Production and Consumption

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“…The literature review reveals that environmental accounting is a broad area, and many studies are now focusing on the specific dimensions of the environment, such as biodiversity accounting, waste accounting, carbon accounting and climate change accounting (Adler et al, 2018; Maia et al, 2021; Marrone et al, 2020; Qian et al, 2011; Rankin et al, 2011). In a similar vein, this study focuses on waste reporting, a significant domain of environmental accounting (Marrone et al, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Accounting for waste: Waste reporting in Australian metals and mining companies

Ha,

Mansi

2023

Accounting & Finance

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Australian metals and mining companies are the focus of this study because mining activities are a significant source of waste products on a global scale, and to date, there has been no systematic review or comparison of how these companies report their waste management practices. Recognising that waste management is an important issue with future implications, this study is guided by one primary research question: What is the nature and extent of waste management disclosures by the top metals and mining companies in Australia?

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Assessment of the waste management reporting in the electricity sector

Cited by 8 publications

References 34 publications

Screening of Factors for Assessing the Environmental and Economic Efficiency of Investment Projects in the Energy Sector

Screening of Factors for Assessing the Environmental and Economic Efficiency of Investment Projects in the Energy Sector

How do organisations communicate aspects related to their social performance? A proposed set of indicators and metrics for sustainability reporting

Accounting for waste: Waste reporting in Australian metals and mining companies

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