Remuneration and Management Behavior: A Review

Yuliarini, Sarah (2016) Remuneration and Management Behavior: A Review. Open Access Policy. (Unpublished)

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Abstract

Abstract Environmental accounting (EA) practices are developing rapidly in some countries and has a positive impact on their organizations. Sustainability report (SR), as an indicator of EA practices, helps company in improving its reputation, set by the management. However, some countries in ASEAN including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines on environmental practices such as the Global Reporting Initiative (GRI). Another prospect in GRI is remuneration. Remuneration is a part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concerns. This is a review paper that provides discussion on remuneration structure and the consistency of EA practices in the Sustainability Report. Keywords: Component; Environmental Accounting; Global Reporting Initiative; Remuneration; Incentive; Personnel Cost, Sustainability Report. JEL Classification: M4, M1

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Sulimin BP3
Date Deposited:	25 Jan 2023 04:42
Last Modified:	25 Jan 2023 04:42
URI:	http://erepository.uwks.ac.id/id/eprint/13645

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