7GrayR,OwenD,and Maunders K.Corporate Social Reporting. Accounting and Accountability[ London.Prentice hall. 1987.
8Tilt C A. Link environmental activity and environmental disclosure in an organizational change framework. Journal of Accounting & Organizational Change, 2006,2( 1 ).
9Floyd A. Beams, Paul E. Fertig. Pollution Control through Social Cost Conversion. The Journal of Accounting, 1971,132 (11).
10Marlin J.T. Accounting for pollution.Journal of accountancy, 1973,145(2).