Social and environmental accounting: A practical demonstration of ethical concern?

How is Business Adapting to Climate Change Impacts Appropriately? Insight from the Commercial Port Sector

“…In other words, when they decide how and when to invest in climate adaptation planning, they take into account all the costs but only part of the benefits, thus inducing an investment lower than the socially optimal level. This is similar to the environmental concern in the general business literature (e.g., see Mathews, 1995;Asgary and Mitschow, 2002;Cambra-Fierro et al, 2008), and would potentially cause a similar dilemma. Horizontally, ports are not standalone fortresses, but nodes in a complex trade and logistics network (Ng and Liu, 2014).…”

Trends and determinants of corporate non-financial disclosure in Greece

“…Such a stance towards NFD is aggravated by the recent economic downturn of the national economy. Mathews (1995) argues that the volume of corporate social disclosure varies with economic conditions and that survival can be placed ahead of all other considerations (such as 'extensive reporting') in periods of economic stress. In this regard, the slump in the economy will most likely have a mediating effect in the diffusion of CSR in Greece and consequently affect the endorsement of NFD practices while such an effect will probably be more profound on companies which have adopted a superficial approach towards responsible business behavior (i.e.…”

The Circular Economy: An Interdisciplinary Exploration of the Concept and Application in a Global Context

“…At times these may stand in tension with environmental and economic pillars (Gray, et al, 2014;Mathews, 1995), but the social is explicit as a dimension. Moreover, the concept of sustainable development previously defined as 'development which meets the needs of the present without compromising the ability of future generations to meet their own needs' (WCED, 1987, p. 43), introduces the notion that development ought to aim at delivering some form of equity across and through the generations of people who presently, and who will in the future, populate our planet.…”