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Environmental Disclosure in the Annual Reports of British Companies: A Research Note

Environmental Disclosure in the Annual Reports of British Companies: A Research Note The environmental reporting practices of a group of “good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little consistency in reporting methods is found. A similar finding is seen in respect of a highly regulated sector, the water industry. In conclusion it is suggested that compliance with external standards should be considered as a means of encouraging the development of environmental reporting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Environmental Disclosure in the Annual Reports of British Companies: A Research Note

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Publisher
Emerald Publishing
Copyright
Copyright © 1991 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579110144442
Publisher site
See Article on Publisher Site

Abstract

The environmental reporting practices of a group of “good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little consistency in reporting methods is found. A similar finding is seen in respect of a highly regulated sector, the water industry. In conclusion it is suggested that compliance with external standards should be considered as a means of encouraging the development of environmental reporting.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Sep 1, 1991

Keywords: Green issues; Disclosure; Company reports; Environment; Pollution; Accounting

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