Environmental initiatives: towards triple‐bottom line reporting

Environmental initiatives: towards triple‐bottom line reporting The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two‐year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple‐bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Corporate Communications: An International Journal Emerald Publishing

Environmental initiatives: towards triple‐bottom line reporting

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Publisher
Emerald Publishing
Copyright
Copyright © 2002 MCB UP Ltd. All rights reserved.
ISSN
1356-3289
DOI
10.1108/13563280210436781
Publisher site
See Article on Publisher Site

Abstract

The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two‐year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple‐bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Journal

Corporate Communications: An International JournalEmerald Publishing

Published: Sep 1, 2002

Keywords: Environmental audit; Reports; Disclosure

References

  • Determinants of the corporate decision to disclose social information
    Belkaoui, A.; Karpik, P.G.
  • Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge
    Buhr, N.
  • Australian Commonwealth entities: an analysis of their environmental disclosures
    Burritt, R.L.; Welch, S.

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