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Environmental reporting in South Africa from 1994 to 1999: A research note

Environmental reporting in South Africa from 1994 to 1999: A research note The content of the annual reports of listed South African mining companies from 1994 to 1999 was analysed to determine how many disclose certain environmental information. This number, expressed as a percentage, was compared with the corresponding percentage disclosure among the Financial Mail Top 100 industrial companies for the same years. A greater number of mining companies, when compared to other large companies, disclose environmental information. This finding is consistent with legitimacy, which is the notion that an organisation will not continue to prosper if its aims and methods are in conflict with that of society. Mining companies have a greater need to legitimise their operations by means of environmental disclosure, because their environmental impact is extensive and obvious. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Environmental reporting in South Africa from 1994 to 1999: A research note

Meditari Accountancy Research , Volume 8 (1): 9 – Apr 1, 2000

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Publisher
Emerald Publishing
Copyright
Copyright © 2000 MCB UP Ltd. All rights reserved.
ISSN
1022-2529
DOI
10.1108/10222529200000002
Publisher site
See Article on Publisher Site

Abstract

The content of the annual reports of listed South African mining companies from 1994 to 1999 was analysed to determine how many disclose certain environmental information. This number, expressed as a percentage, was compared with the corresponding percentage disclosure among the Financial Mail Top 100 industrial companies for the same years. A greater number of mining companies, when compared to other large companies, disclose environmental information. This finding is consistent with legitimacy, which is the notion that an organisation will not continue to prosper if its aims and methods are in conflict with that of society. Mining companies have a greater need to legitimise their operations by means of environmental disclosure, because their environmental impact is extensive and obvious.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Apr 1, 2000

Keywords: Environmental reporting; Environmental disclosure; Environmental accounting

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