Articles
The Burden of Due Diligence in Disclosing Environmental Matters on Companies whose Stock is Traded on the Market
The Accountant - Journal of the Institute of Certified Public Accountants in IsraelTzvi Levinson, Adv. August 2008
The article surveys contemporary initiatives to promote "green" accounting on both the national and international levels. The article touches on the following issues: The position of the IASC(International Accounting Standards Committee); What is a CER(Corporate Environmental Report); European contests of CERs. Criticisms of CERs - the need to take account of social dimensions and of the effect demand-side economics; The UN's GRI(Global Reporting Initiative); The Dutch NAMEA(National Accounts Matrix including Environmental Accounts).