{"id":"https://openalex.org/W2970657647","doi":null,"title":"Issues on Supply and Demand for Environmental Accounting Information","display_name":"Issues on Supply and Demand for Environmental Accounting Information","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2970657647","mag":"2970657647"},"language":"en","primary_location":{"id":"pmh:oai:econstor.eu:10419/208875","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/208875","pdf_url":"http://hdl.handle.net/10419/208875","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:doctoralThesis"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10419/208875","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5028953716","display_name":"Even Fallan","orcid":"https://orcid.org/0000-0002-7272-1742","observed_orcids":["https://orcid.org/0000-0002-7272-1742"]},"institutions":[{"id":"https://openalex.org/I180519160","display_name":"Copenhagen Business School","ror":"https://ror.org/04sppb023","country_code":"DK","type":"education","lineage":["https://openalex.org/I180519160"]}],"countries":["DK"],"is_corresponding":true,"raw_author_name":"Even Fallan","raw_affiliation_strings":["Department of Accounting","Copenhagen Business School, Department of Accounting, DK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting","institution_ids":[]},{"raw_affiliation_string":"Copenhagen Business School, Department of Accounting, DK","institution_ids":["https://openalex.org/I180519160"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5028953716"],"corresponding_institution_ids":["https://openalex.org/I180519160"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9976000189781189,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.6620000004768372},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.9789999723434448},{"id":"https://openalex.org/keywords/corporate-environmental-disclosure","display_name":"corporate environmental disclosure","score":0.6679999828338623},{"id":"https://openalex.org/keywords/corporate-websites","display_name":"corporate websites","score":0.6629999876022339},{"id":"https://openalex.org/keywords/stakeholder-information-needs","display_name":"stakeholder information needs","score":0.597000002861023}],"concepts":[{"id":"https://openalex.org/C2775997212","wikidata":"https://www.wikidata.org/wiki/Q12366845","display_name":"Environmental accounting","level":2,"score":0.5087061524391174},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4923950433731079},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.48437580466270447},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4608027935028076},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.3388494849205017},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.33604586124420166},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3305383324623108}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:econstor.eu:10419/208875","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/208875","pdf_url":"http://hdl.handle.net/10419/208875","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:doctoralThesis"},{"id":"pmh:oai:openarchive.cbs.dk:10398/8856","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10398/8856","pdf_url":null,"source":{"id":"https://openalex.org/S4306400946","display_name":"OpenArchive@CBS (Copenhagen Business School)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I180519160","host_organization_name":"Copenhagen Business School","host_organization_lineage":["https://openalex.org/I180519160"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"phd"},{"id":"pmh:oai:research-api.cbs.dk:openaire_cris_publications/a7e398c5-1c39-49fd-b9b4-6680ad77209b","doi":null,"is_oa":true,"landing_page_url":"https://research.cbs.dk/en/publications/a7e398c5-1c39-49fd-b9b4-6680ad77209b","pdf_url":null,"source":{"id":"https://openalex.org/S4306401458","display_name":"CBS Research Portal (Copenhagen Business School)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I180519160","host_organization_name":"Copenhagen Business School","host_organization_lineage":["https://openalex.org/I180519160"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Fallan, E 2013, Issues on Supply and Demand for Environmental Accounting Information. PhD series, no. 41.2013, Copenhagen Business School [Phd], Frederiksberg.","raw_type":"info:eu-repo/semantics/other"},{"id":"mag:2970657647","doi":null,"is_oa":false,"landing_page_url":"https://research.cbs.dk/en/publications/issues-on-supply-and-demand-for-environmental-accounting-informat","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:econstor.eu:10419/208875","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/208875","pdf_url":"http://hdl.handle.net/10419/208875","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:doctoralThesis"},"sustainable_development_goals":[{"score":0.522599995136261,"id":"https://metadata.un.org/sdg/12","display_name":"Responsible consumption and production"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2970657647.pdf","grobid_xml":"https://content.openalex.org/works/W2970657647.grobid-xml"},"referenced_works_count":107,"referenced_works":["https://openalex.org/W1494352630","https://openalex.org/W1506593051","https://openalex.org/W1509139032","https://openalex.org/W1511798052","https://openalex.org/W1512717756","https://openalex.org/W1515624008","https://openalex.org/W1547562990","https://openalex.org/W1556481782","https://openalex.org/W1587407128","https://openalex.org/W1600945138","https://openalex.org/W1607283152","https://openalex.org/W1871607141","https://openalex.org/W1905298264","https://openalex.org/W1963871020","https://openalex.org/W1967808358","https://openalex.org/W1968627762","https://openalex.org/W1969753996","https://openalex.org/W1972527354","https://openalex.org/W1981603452","https://openalex.org/W1982862420","https://openalex.org/W1983225314","https://openalex.org/W1983876445","https://openalex.org/W1984604704","https://openalex.org/W1984657505","https://openalex.org/W1986934271","https://openalex.org/W1986978939","https://openalex.org/W1990021135","https://openalex.org/W1992498289","https://openalex.org/W1992905204","https://openalex.org/W1993006443","https://openalex.org/W1993663609","https://openalex.org/W1999071200","https://openalex.org/W2000137275","https://openalex.org/W2002336448","https://openalex.org/W2006009694","https://openalex.org/W2007248040","https://openalex.org/W2008047669","https://openalex.org/W2008366299","https://openalex.org/W2012363474","https://openalex.org/W2013387701","https://openalex.org/W2013696463","https://openalex.org/W2014940487","https://openalex.org/W2016053499","https://openalex.org/W2016264827","https://openalex.org/W2017358961","https://openalex.org/W2020490327","https://openalex.org/W2022822313","https://openalex.org/W2023787025","https://openalex.org/W2025422497","https://openalex.org/W2028840291","https://openalex.org/W2028936493","https://openalex.org/W2029099917","https://openalex.org/W2030309935","https://openalex.org/W2030502096","https://openalex.org/W2030576315","https://openalex.org/W2032375295","https://openalex.org/W2034177167","https://openalex.org/W2036415215","https://openalex.org/W2046901183","https://openalex.org/W2049646041","https://openalex.org/W2057897933","https://openalex.org/W2061836752","https://openalex.org/W2069043250","https://openalex.org/W2069857911","https://openalex.org/W2071977930","https://openalex.org/W2072330923","https://openalex.org/W2073902916","https://openalex.org/W2074492816","https://openalex.org/W2078186726","https://openalex.org/W2078435892","https://openalex.org/W2082517066","https://openalex.org/W2082835445","https://openalex.org/W2083705605","https://openalex.org/W2084054718","https://openalex.org/W2084552291","https://openalex.org/W2084947686","https://openalex.org/W2090186525","https://openalex.org/W2090561572","https://openalex.org/W2099174916","https://openalex.org/W2101310046","https://openalex.org/W2107347353","https://openalex.org/W2108260689","https://openalex.org/W2115063705","https://openalex.org/W2119817602","https://openalex.org/W2132431464","https://openalex.org/W2135105835","https://openalex.org/W2138122541","https://openalex.org/W2159387419","https://openalex.org/W2164271653","https://openalex.org/W2164935665","https://openalex.org/W2320315155","https://openalex.org/W2411240275","https://openalex.org/W2441016250","https://openalex.org/W2499863058","https://openalex.org/W2563358864","https://openalex.org/W2581898403","https://openalex.org/W2584421587","https://openalex.org/W2606463359","https://openalex.org/W2900656925","https://openalex.org/W3023108121","https://openalex.org/W3121472304","https://openalex.org/W3122727044","https://openalex.org/W3122901669","https://openalex.org/W3124423437","https://openalex.org/W3124432361","https://openalex.org/W3124537702","https://openalex.org/W4252413120"],"related_works":["https://openalex.org/W650443068","https://openalex.org/W4244561330","https://openalex.org/W3138406273","https://openalex.org/W2383092153","https://openalex.org/W2365520817","https://openalex.org/W123856721","https://openalex.org/W2914971315","https://openalex.org/W2583557024","https://openalex.org/W2995433105","https://openalex.org/W2752593001"],"abstract_inverted_index":{"Environmental":[0],"accounting":[1],"information":[2,69,120,144,149,200],"(environmental":[3],"disclosure)":[4],"is":[5,145],"the":[6,26,99,106,112,151,174,183,219],"main":[7],"topic":[8],"of":[9,109,203,214,223,227,229],"this\\ndissertation.":[10],"It":[11],"started":[12],"out":[13,226],"as":[14,74],"sporadic":[15],"disclosure":[16,48,115,156],"in":[17,25,33,51,70,81,121],"company":[18,152,161,175,184],"staff":[19],"newspapers,":[20],"press":[21,133],"releases":[22,134],"etc.,\\nand":[23],"developed":[24],"1970s":[27],"to":[28,85,166,206],"become":[29],"more":[30],"often":[31],"incorporated":[32],"annual":[34,53,72],"reports":[35,54,73],"for":[36,124],"US":[37],"and\\nNorthern-":[38],"and":[39,55,195],"Central":[40],"European":[41],"companies":[42,61],"(Lessem,":[43],"1979).":[44],"Since":[45],"then,":[46],"environmental":[47,68,114,119,129,141,143,224],"has\\nbecome":[49],"common":[50],"both":[52],"on":[56,63,98],"corporate":[57,140,155],"web":[58,131],"sites.":[59],"All":[60],"listed":[62],"Oslo\\nStock":[64],"Exchange":[65],"(OSE)":[66],"disclosed":[67],"their":[71],"from":[75],"year":[76],"2000\\n(Fallan,":[77],"2007).\\n\u201cThe":[78],"concept":[79],"\u201cenvironmental\u201d":[80],"this":[82,110,230],"context":[83],"refers":[84,116],"those":[86],"disclosures":[87],"where":[88],"an\\norganizational":[89],"process":[90,94],"or":[91,168,209,216],"a":[92,160],"production":[93],"may":[95],"have":[96],"impact":[97],"natural":[100],"environment\u201d":[101],"(Fallan\\nand":[102],"Fallan,":[103],"2007).":[104],"In":[105,136],"four":[107],"papers":[108],"thesis,":[111],"term":[113],"to\\ncompanies\u2019":[117],"self-reported":[118],"media":[122,191],"intended":[123],"widespread":[125],"distribution\\n(annual":[126],"reports,":[127,130,194],"separate":[128],"sites,":[132],"etc.).":[135],"addition":[137],"to\\npublicly":[138],"available":[139,172],"disclosure,":[142],"also":[146],"supplied":[147,179],"as\\nprivate":[148],"by":[150,180],"itself":[153,185],"(private":[154],"\u2013":[157,188],"e.g.":[158,189],"when":[159],"have\\nmeetings":[162],"with":[163],"one":[164],"stakeholder":[165],"provide":[167],"discuss":[169],"information);":[170],"publicly":[171],"information\\nabout":[173],"(and":[176],"its":[177],"surroundings)":[178],"others":[181],"than":[182],"(public":[186],"noncorporate\\ninformation":[187],"news":[190],"coverage,":[192],"research":[193],"public":[196],"databases);":[197],"and\\nprivate":[198],"non-corporate":[199],"(e.g.":[201],"use":[202],"independent":[204],"experts":[205],"take":[207],"water":[208],"soil":[210],"samples":[211],"and\\nsatellite":[212],"monitoring":[213],"land":[215],"water).":[217],"However,":[218],"three":[220],"latter":[221],"types":[222],"information\\nare":[225],"scope":[228],"thesis.":[231]},"counts_by_year":[{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-09-05T00:00:00"}