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Helen Tregidga, M. Milne (2006)
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C. Adams, W. Hill, C. Roberts (1998)
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A. Slater, S. Gilbert (2004)
The evolution of business reporting: Make room for sustainability disclosureEnvironmental Quality Management, 14
D. Wheeler, J. Elkington (2001)
The end of the corporate environmental report? Or the advent of cybernetic sustainability reporting and communicationBusiness Strategy and The Environment, 10
J. Maltby (1997)
Setting its own standards and meeting those standards: voluntarism versus regulation in environmental reportingBusiness Strategy and The Environment, 6
Kolk Kolk, Walhain Walhain, van de Wateringen van de Wateringen (2001)
Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sectorBusiness Strategy and the Environment, 10
K. Ehrenclou (2006)
Corporate Social Responsibility and the Influence of Non-Governmental Organizations : Tactics, mechanisms and legitimacy
D. Owen (2006)
Emerging issues in sustainability reportingBusiness Strategy and The Environment, 15
R. Isenmann, C. Lenz (2002)
Internet use for corporate environmental reporting: current challenges—technical benefits—practical guidanceBusiness Strategy and The Environment, 11
A. Kolk (2004)
A decade of sustainability reporting: developments and significanceInternational Journal of Environment and Sustainable Development, 3
A. Kolk (2003)
Trends in sustainability reporting by the Fortune Global 250Business Strategy and The Environment, 12
R. Gray, Mohammed Javad, D. Power, C. Sinclair (2001)
Social and Environmental Disclosure and Corporate Characteristics: A Research Note and ExtensionJournal of Business Finance & Accounting, 28
P. Sinclair, J. Walton (2003)
Environmental reporting within the forest and paper industryBusiness Strategy and The Environment, 12
A. Kolk, Seb Walhain, Susanne Wateringen (2001)
Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sectorInternational Journal of Modern Physics C
G. Noci (2000)
Environmental reporting in Italy: current practice and future developmentsBusiness Strategy and The Environment, 9
C. Adams, Geoffrey Frost (2006)
Accessibility and functionality of the corporate web site: implications for sustainability reportingBusiness Strategy and The Environment, 15
J. Holgaard, T. Jørgensen (2005)
A decade of mandatory environmental reporting in DenmarkEuropean Environment, 15
T. Donaldson, L. Preston (1995)
The Stakeholder Theory of the Corporation: Concepts, Evidence, and ImplicationsAcademy of Management Review, 20
S. Nyquist (2003)
The legislation of environmental disclosures in three Nordic countries—a comparisonBusiness Strategy and The Environment, 12
A. Midttun, Kristian Gautesen, Maria Gjølberg (2006)
The political economy of CSR in Western EuropeCorporate Governance, 6
Aris Solomon, L. Lewis (2002)
Incentives and disincentives for corporate environmental disclosureBusiness Strategy and The Environment, 11
A. Ball, D. Owen, R. Gray (2000)
External transparency or internal capture? The role of third‐party statements in adding value to corporate environmental reports1Business Strategy and The Environment, 9
Ørstavik Ørstavik (2006)
InterviewOslo
This article explores the influence of societal, political and regulatory characteristics and developments on the quality of corporate sustainability disclosures in Norway. The paper presents an assessment both of mandatory reporting under the Norwegian Accounting Act, and of voluntary reporting in annual and separate non‐financial reports, by the 100 largest firms in Norway. Our results reveal that only 10% of the companies comply with the legal requirements on environmental reporting, while only half of the firms comply with the legal reporting provisions on working environment and gender equality. The vast majority of firms also report unsatisfactorily on non‐financial issues in the voluntary disclosures assessed. Analysing the causes of these results, we contend that the situation is characterized by (1) an apparent lack of political and social drivers for sustainability reporting in Norway and (2) an absence of sufficient monitoring and enforcement of the environmental reporting legislation on the part of Norwegian authorities. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.
Business Strategy and the Environment – Wiley
Published: May 1, 2009
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