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Environmental accounting: the Portuguese case

Environmental accounting: the Portuguese case Argues that the quality of the environment, and of course of human and non‐human life, depends on everybody's behaviour (men and companies). Laws are needed but above all it is essential that nature conservation is everybody's goal – governments, companies and anonymous citizens. In companies it is the administration's duty to make decisions and it is accounting's duty to present relevant information about patrimonial realities that help in the decision‐making process of every user. Does accounting have the duty to reveal what is being done with the natural resources? Yes. Aims to find out what Portuguese companies have been doing about this matter. The annual reports and accounts, from 1997 to 2001, of a group of ten Portuguese companies representative of their industrial sectors, were scrutinised. The companies were chosen because of their undoubted environmental impacts. All were asked: are they presenting environmental information? Where is this information presented ? What kind of information is being presented? How are they presenting it? http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Management of Environmental Quality: An International Journal Emerald Publishing

Environmental accounting: the Portuguese case

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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1477-7835
DOI
10.1108/14777830410560665
Publisher site
See Article on Publisher Site

Abstract

Argues that the quality of the environment, and of course of human and non‐human life, depends on everybody's behaviour (men and companies). Laws are needed but above all it is essential that nature conservation is everybody's goal – governments, companies and anonymous citizens. In companies it is the administration's duty to make decisions and it is accounting's duty to present relevant information about patrimonial realities that help in the decision‐making process of every user. Does accounting have the duty to reveal what is being done with the natural resources? Yes. Aims to find out what Portuguese companies have been doing about this matter. The annual reports and accounts, from 1997 to 2001, of a group of ten Portuguese companies representative of their industrial sectors, were scrutinised. The companies were chosen because of their undoubted environmental impacts. All were asked: are they presenting environmental information? Where is this information presented ? What kind of information is being presented? How are they presenting it?

Journal

Management of Environmental Quality: An International JournalEmerald Publishing

Published: Dec 1, 2004

Keywords: Business ethics; Social responsibility; Accountancy; Financial reporting; Portugal; Business policy

References