Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/the-auditing-profession-and-the-valdez-principles-l0WLj0nc50
References (5)
-
J. Wiseman (1982)
An evaluation of environmental disclosures made in corporate annual reportsAccounting Organizations and Society, 7
-
R. Ingram (1978)
INVESTIGATION OF THE INFORMATION-CONTENT OF (CERTAIN) SOCIAL-RESPONSIBILITY DISCLOSURESJournal of Accounting Research, 16
-
A. Belkaoui (1976)
THE IMPACT OF THE DISCLOSURE OF THE ENVIRONMENTAL EFFECTS OF ORGANIZATIONAL BEHAVIOR ON THE MARKETFinancial Management, 5
-
Jan‐Erik Gröjer, A. Stark (1977)
Social accounting: A Swedish attemptAccounting Organizations and Society, 2
-
Joanne Rockness (1985)
AN ASSESSMENT OF THE RELATIONSHIP BETWEEN US CORPORATE ENVIRONMENTAL PERFORMANCE AND DISCLOSUREJournal of Business Finance & Accounting, 12
- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 0268-6902
- DOI
- 10.1108/02686909110140823
- Publisher site
- See Article on Publisher Site
Abstract
A consortium of environmental groups and pension fund managers inthe United States have recently announced a set of corporate guidelinescalled the Valdez Principles. One guideline calls forfirms to prepare annual environmental reports, which would beindependently audited. Accountants have a comparative advantage inperforming such audits, as well as preparing the underlying reports.This advantage is explained the potential pitfalls which may hamper theprofession are also addressed.
Journal
Managerial Auditing Journal – Emerald Publishing
Published: May 1, 1991