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Users of environmental financial information and aspects of company reporting

Users of environmental financial information and aspects of company reporting There is a degree of controversy over the identification of users of corporate information. Knowing which industries should report, the types of environmental events that should be disclosed and to whom this information should be directed are therefore important issues. The user groups surveyed were shareholders (explicit), shareholder/environmentalists (explicit) and environmentalists (implicit). The results indicate that with regard to which industries should report there is no distinction between explicit and implicit but shareholders believe differential reporting to be appropriate. There is no distinction between explicit and implicit users with regard to what environmental events companies should report and to whom they should be reported. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Interdisciplinary Environmental Review Inderscience Publishers

Users of environmental financial information and aspects of company reporting

Interdisciplinary Environmental Review , Volume 4 (2) – Jan 1, 2002

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1521-0227
eISSN
2042-6992
DOI
10.1504/IER.2002.054007
Publisher site
See Article on Publisher Site

Abstract

There is a degree of controversy over the identification of users of corporate information. Knowing which industries should report, the types of environmental events that should be disclosed and to whom this information should be directed are therefore important issues. The user groups surveyed were shareholders (explicit), shareholder/environmentalists (explicit) and environmentalists (implicit). The results indicate that with regard to which industries should report there is no distinction between explicit and implicit but shareholders believe differential reporting to be appropriate. There is no distinction between explicit and implicit users with regard to what environmental events companies should report and to whom they should be reported.

Journal

Interdisciplinary Environmental ReviewInderscience Publishers

Published: Jan 1, 2002

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