TY - JOUR
T1 - Global climate change and corporate disclosure: Pedagogical tools for critical accounting?
AU - Sales de Aguiar, Thereza Raquel
AU - Fearfull, Anne
PY - 2010/9
Y1 - 2010/9
N2 - Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students' critical accounting perspectives.This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice.
AB - Global Climate Change (GCC) is the most significant environmental concern of our current age and studies such as those by IPCC (2001b); Stern (2006), and IPCC (2007a), have demonstrated the pace with which policies on GCC issues are moving and affecting all parts of society, including organisations that, as a result of existing work, can be held accountable for their actions. The literature on accounting education suggests that the use of social and environmental reporting as a pedagogical tool could spearhead emancipation from superficial educational accounting practices. Thus, the main objective of this article is to suggest a practical exercise using GCC disclosure to develop students' critical accounting perspectives.This article suggests a checklist with which to analyse GCC disclosure. This checklist was developed from our examination of relevant literature on GCC. We illustrate how the checklist may be used in practice.
U2 - 10.1080/0969160X.2010.9651824
DO - 10.1080/0969160X.2010.9651824
M3 - Article
SN - 2156-2245
VL - 30
SP - 64
EP - 79
JO - Social and Environmental Accountability Journal
JF - Social and Environmental Accountability Journal
IS - 2
ER -