Hsiao, P. K., de Villiers, C., Horner, C., & Oosthuizen, H. (2022). A Review and Synthesis of Contemporary Sustainability Accounting Research and the Development of a Research Agenda. Accounting & Finance, 62, 4453-4483.
https://doi.org/10.1111/acfi.12936

has been cited by the following article:

• TITLE: Innovations in Environmental Accounting and Green Taxation: A Narrative Review

  AUTHORS: Georgios L. Thanasas

  KEYWORDS: Environmental Accounting, Green Taxation, Sustainability, Corporate Responsibility

  JOURNAL NAME: Theoretical Economics Letters, Vol.14 No.5, October 29, 2024

  ABSTRACT: This paper examines the intersection of accounting practices and environmental sustainability through the lenses of environmental accounting and green taxation. Drawing upon existing literature and empirical evidence, it explores the role of accounting in facilitating environmental management and analyzes the effectiveness of green taxation policies in promoting sustainability. The study investigates how accounting methods, such as carbon accounting and natural resource accounting, contribute to measuring and reporting environmental costs and benefits. It also assesses the impact of green taxation measures, such as carbon taxes and pollution taxes, on businesses and the environment. Through empirical analysis and case studies, the paper highlights the challenges and opportunities for integrating accounting and green taxation practices. The findings suggest that a synergistic approach between accounting and green taxation is crucial for advancing corporate responsibility and achieving environmental sustainability goals. Recommendations are provided for businesses and policymakers to enhance the integration of accounting and green taxation for sustainable development.