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Belal Ataur Rahman - Advances in environmental accounting et management, volume 6: social and environmental accounting in Brazil

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Belal Ataur Rahman Advances in environmental accounting et management, volume 6: social and environmental accounting in Brazil

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ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT: SOCIAL AND ENVIRONMENTAL ACCOUNTING IN BRAZIL

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT

Series Editors: Ataur Belal and Stuart Cooper

Recent Volumes:

Volume 5:

Accounting for the Environment: More Talk and Little Progress, 2014

Volume 4:

Sustainability, Environmental Performance and Disclosures, 2010

Volume 3:

Environmental Accounting: Commitment or Propaganda, 2006

Volume 2:

Advances in Environmental Accounting and Management, 2003

Volume 1:

Advances in Environmental Accounting and Management, 2000

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENTVOLUME 6

ADVANCES IN ENVIRONMENTAL ACCOUNTING & MANAGEMENT: SOCIAL AND ENVIRONMENTAL ACCOUNTING IN BRAZIL

SERIES EDITORS

ATAUR BELAL

Aston University, Birmingham, UK

STUART COOPER

University of Bristol, Bristol, UK

GUEST EDITOR

FTIMA DE SOUZA FREIRE

University of Braslia, Brazil

United Kingdom North America Japan India Malaysia China Emerald Publishing - photo 1

United Kingdom North America Japan
India Malaysia China

Emerald Publishing Limited

Howard House, Wagon Lane, Bingley BD16 1WA, UK

First edition 2017

Copyright 2017 Emerald Publishing Limited

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No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center. Any opinions expressed in the chapters are those of the authors. Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters suitability and application and disclaims any warranties, express or implied, to their use.

British Library Cataloguing in Publication Data

A catalogue record for this book is available from the British Library

ISBN: 978-1-78635-376-4 (Print)

ISBN: 978-1-78635-375-7 (Online)

ISBN: 978-1-78714-629-7 (Epub)

ISSN: 1479-3598 (Series)

Advances in environmental accounting et management volume 6 social and environmental accounting in Brazil - image 2Advances in environmental accounting et management volume 6 social and environmental accounting in Brazil - image 3
CONTENTS

Martin Freedman and Bikki Jaggi

Ftima de Souza Freire

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

Vicente Lima Crisstomo, Priscila de Azevedo Prudncio and Hyane Correia Forte

Patrcia Lacerda de Carvalho and Aldo Leonardo Cunha Callado

Patrcia Lacerda de Carvalho and Orleans Silva Martins

Jos Venncio Ferreira Neto, Snia Maria da Silva Gomes, Adriano Leal Bruni and Jos Maria Dias Filho

EDITORIAL ADVISORY BOARD

Professor David Campbell

Newcastle University, UK

Professor Charles Cho

ESSEC Business School, France

Professor Aracli Cristina de S. Ferreira

Universidade Federal do Rio de Janeiro, Brazil

Professor Maisa de Souza Ribeiro

University of Sao Paulo, Brazil

Professor Charl de Villiers

University of Auckland, New Zealand

Professor Martin Freedman

Towson University, USA

Dr. Suzana Grubnic

Loughborough University, UK

Professor Christian Herzig

University of Kassel, Germany

Professor Mike Jones

University of Bristol, UK

Dr. Matias Laine

University of Tampere, Finland

Professor Carlos Larrinaga-Gonzalez

Universidad de Burgos, Spain

Professor Glen Lehman

University of South Australia, Australia

Professor Collins Ntim

University of Sothampton, UK

Professor Carlos Noronha

University of Macau, Macau

Professor Brendan ODwyer

University of Amsterdam, The Netherlands

Professor Lee D. Parker

RMIT University, Australia

Professor Dennis Patten

Illinois State University, USA

Professor Robin Roberts

University of Central Florida, USA

Professor Stefan Schaltegger

Leuphana University Lneburg, Germany

Dr. Javed Siddiqui

University of Manchester, UK

Professor Chris van Staden

Auckland University of Technology, New Zealand

LIST OF CONTRIBUTORS

Aldo Leonardo Cunha Callado

Federal University of Paraba, Paraba, Brazil

David Bernard Carter

Faculty of Business, Government and Law, University of Canberra, Canberra, Australia

Patrcia Lacerda de Carvalho

Federal University of Pernambuco, Pernambuco, Brazil

Vicente Lima Crisstomo

Department of Accounting, Federal University of Cear, Cear, Brazil; University of Valladolid, Valladolid, Spain

Snia Maria da Silva Gomes

Federal University of Bahia, Bahia, Brazil; Federal University of Santa Catarina, Florianpolis, Brazil

Jos Maria Dias Filho

Federal University of Bahia, Bahia, Brazil; University of So Paulo, So Paulo, Brazil

Jos Venncio Ferreira Neto

Federal University of Bahia, Bahia, Brazil

Hyane Correia Forte

Federal University of Cear, Cear, Brazil

Martin Freedman

Towson University, Towson, MD, USA

Ftima de Souza Freire

Departamento de Cincias Contbeis e Aturias, Faculdade de Administrao, Contabilidade e Economia, Universidade de Braslia, Braslia, Brazil

Bikki Jaggi

Rutgers University, New Brunswick, NJ, USA

Adriano Leal Bruni

Federal University of Bahia, Bahia, Brazil; University of So Paulo, So Paulo, Brazil

Orleans Silva Martins

Federal University of Paraba, Paraba, Brazil

Priscila de Azevedo Prudncio

Federal University of Cear, Cear, Brazil

Bruno Meirelles Salotti

School of Economics, Business and Accounting, University of So Paulo, So Paulo, Brazil

Barbara de Lima Voss

School of Economics, Business and Accounting, University of So Paulo, So Paulo, Brazil

LIST OF REVIEWERS

Aracli Cristina de S. Ferreira

Federal University of Rio de Janeiro UFRJ, Rio de Janeiro, Brazil

Andr Luiz Bufoni

Federal University of Rio de Janeiro UFRJ, Rio de Janeiro, Brazil

Maisa de Souza Ribeiro

University of So Paulo USP, So Paulo, Brazil

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