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Artykuły w czasopismach na temat „Environmental reporting”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 1 czerwca 2024

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1

Fallan, Even. "Environmental Reporting Regulations and Reporting Practices". Social and Environmental Accountability Journal 36, nr 1 (2.01.2016): 34–55. http://dx.doi.org/10.1080/0969160x.2016.1149300.

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Brosowski, Jan, i Christian Lenz. "Customised environmental reporting". International Journal of Environment and Sustainable Development 3, nr 1 (2004): 18. http://dx.doi.org/10.1504/ijesd.2004.004687.

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Wilmshurst, Trevor D., i Geoffrey R. Frost. "Corporate environmental reporting". Accounting, Auditing & Accountability Journal 13, nr 1 (1.03.2000): 10–26. http://dx.doi.org/10.1108/09513570010316126.

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This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.

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Solomon, Aris. "Could Corporate Environmental Reporting Shadow Financial Reporting?" Accounting Forum 24, nr 1 (marzec 2000): 30–55. http://dx.doi.org/10.1111/1467-6303.00028.

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He, Christina, i Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, nr 1/2 (8.04.2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items. Findings – Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries. Research limitations/implications – Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards. Practical implications – As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations. Originality/value – The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.

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Bednárová, Michaela, Roman Klimko i Eva Rievajová. "From Environmental Reporting to Environmental Performance". Sustainability 11, nr 9 (2.05.2019): 2549. http://dx.doi.org/10.3390/su11092549.

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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that the main factors related to actual environmental performance were the region and level of environmental disclosure.

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7

Toralieva, Gulnura. "Environmental Reporting in Kyrgyzstan". Problems of Post-Communism 58, nr 2 (marzec 2011): 58–66. http://dx.doi.org/10.2753/ppc1075-8216580205.

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8

Entman, Robert M. "Reporting Environmental Policy Debate". Harvard International Journal of Press/Politics 1, nr 3 (czerwiec 1996): 77–92. http://dx.doi.org/10.1177/1081180x96001003007.

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Steven, Marion. "Standardisation of environmental reporting". International Journal of Environment and Sustainable Development 3, nr 1 (2004): 76. http://dx.doi.org/10.1504/ijesd.2004.004690.

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Fernandez, Daniel P., Christine P. Andrews i Jacqueline R. Conrecode. "Reporting Contingencies: Environmental Liabilities". Journal of Business Case Studies (JBCS) 8, nr 2 (8.02.2012): 123–34. http://dx.doi.org/10.19030/jbcs.v8i2.6797.

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11

Rusko, Miroslav, Ivana Tureková, Ružena Králiková i Dušan Bevilaqua. "Environmental Reporting of Organisations". Research Papers Faculty of Materials Science and Technology Slovak University of Technology 19, nr 31 (1.01.2011): 69–76. http://dx.doi.org/10.2478/v10186-011-0057-z.

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Environmental Reporting of Organisations Top managers are aware of the necessity of open and honest informing about their environmental activities, which is preconditioned by the development, maintenance and subsequent improvement of the system of environmental informing in the enterprise. Environmental reporting is a tool for providing information about organisation's activities and their impact on environment.

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12

Imam, Shahed. "Environmental reporting in Bangladesh". Social and Environmental Accountability Journal 19, nr 2 (styczeń 1999): 12–14. http://dx.doi.org/10.1080/0969160x.1999.9651615.

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13

Kolk, Ans. "Evaluating corporate environmental reporting". Business Strategy and the Environment 8, nr 4 (lipiec 1999): 225–37. http://dx.doi.org/10.1002/(sici)1099-0836(199907/08)8:4<225::aid-bse206>3.0.co;2-4.

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Sekerez, Vojislav. "Environmental Accounting as a Cornerstone of Corporate Sustainability Reporting". INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 4, nr 1 (2017): 7–14. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.41.1001.

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The major objective of this paper is to stress a role of environmental accounting in developing management’s strategic initiatives in the field of environmental protection. The socially responsible behavior of a company implies undertaking various activities for prevention, removal and minimizing the harmful effects on the environment. Such a responsible strategic approach ultimately leads to numerous cost savings, improvement in profitability and reputation and finally enables corporate sustainable development. In order to achieve its goal, this research will be methodologically based on the qualitative approach of published articles’ content analysis and the analysis of corporate practice in designing environmental accounting systems that allow better identification and control of costs and benefits related to environmental protection activities. Analysis of different accounting practices in producing financial and nonfinancial environmental information requires distinction between environmental financial and management accounting, given the fact that they create different types of information intended for internal and external users. Management needs such information for the purposes of identification and control of environmental protection costs, making decisions about the more efficient use of resources, projecting costs and benefits of further activities and attempts to increase company’s value through a socially responsible behavior. The expected results of this research should confirm the premise that increased awareness of the need of environmental protection and achieving sustainable development motivates companies for more frequently producing obligatory and voluntary external and internal reports about their environmental activities. At the same time, environmental accounting is supporting these initiatives, but we expect that in future new tools will be developed that will improve the quality and scope of its informational offer, which may be the area of potential for further research.

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15

Budeanu, Adriana, i Ake Thidell. "VOLUNTARY ENVIRONMENTAL REPORTING IN ROMANIA". Environmental Engineering and Management Journal 5, nr 3 (2006): 487–508. http://dx.doi.org/10.30638/eemj.2006.038.

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16

Zuchewicz, Joanna. "ENVIRONMENTAL REPORTING OF POLISH MICROENTERPRISES". Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, nr 479 (2017): 185–94. http://dx.doi.org/10.15611/pn.2017.479.16.

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17

Tromans, Stephen. "Environmental Reporting: A UK Perspective". European Energy and Environmental Law Review 5, Issue 8/9 (1.08.1996): 243–47. http://dx.doi.org/10.54648/eelr1996042.

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This article seeks to summarise, principally from a UK perspective, the implications of the growing pressures for companies to report on their environmental performance and on the implications of environmental issues for their financial performance. The article draws a distinction between environmental and financial reporting and considers recent developments nationally and internationally in both areas. The need for common standards is discussed, both in terms of best practice and in applying general principles of financial accounting to environmental matters.

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18

Thomas Connelly, J., i Piman Limpaphayom. "Environmental Reporting and Firm Performance". Journal of Corporate Citizenship 2004, nr 13 (1.03.2004): 137–49. http://dx.doi.org/10.9774/gleaf.4700.2004.sp.000015.

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19

Won, Woo Hyun. "Environmental Reporting in South Korea". Media Asia 19, nr 2 (styczeń 1992): 78–81. http://dx.doi.org/10.1080/01296612.1992.11726381.

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20

Gray, Rob, Reza Kouhy i Simon Lavers. "Corporate social and environmental reporting". Accounting, Auditing & Accountability Journal 8, nr 2 (maj 1995): 47–77. http://dx.doi.org/10.1108/09513579510146996.

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21

Mir, Monir Zaman, Bikram Chatterjee i Ross Taplin. "Political competition and environmental reporting". Asian Review of Accounting 23, nr 1 (5.05.2015): 17–38. http://dx.doi.org/10.1108/ara-02-2014-0027.

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Purpose – The purpose of this paper is to investigate the relationship between “political competition” and “environmental reporting” by New Zealand local governments. Design/methodology/approach – The research method includes a longitudinal analysis of environmental reporting by New Zealand local governments in their annual reports for the financial years 2005-2006 to 2009-2010. “Content analysis” was used to attach scores to the extent of environmental reporting. The “number of candidates divided by the number of available positions at the previous election” was used as the proxy for “political competition”. Findings – The study reports a positive relationship between “political competition” and “environmental reporting” in 2007-2008. The number of local governments reporting voluntary environmental information increased in 2006-2007 and 2007-2008 compared to 2005-2006, followed by a reduction in such numbers following the 2007-2008 financial year. This trend in disclosure can be attributed to the local government elections in October 2007. This finding is consistent with the expectation of “agency theory” and provides insight into the pattern of perceived agency costs. The study also finds a dearth in reporting “monetary” and “bad” news. Originality/value – The study contributes towards the previous literature on environmental reporting by concentrating on the public sector and New Zealand, together with investigating the relationship of such reporting with “political competition” through a longitudinal analysis. The theoretical contribution of this study is the adoption of “agency theory” in the context of public sector voluntary reporting and investigating the significance attached by agents to environmental reporting to minimise agency cost. The practical contribution of the study is in the area of future development of reporting standards in regards to environmental reporting.

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22

Gray, Rob. "Current practice in environmental reporting". Social and Environmental Accountability Journal 13, nr 1 (marzec 1993): 6–8. http://dx.doi.org/10.1080/0969160x.1993.9665778.

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23

Bebbington, Jan. "Coming clean: Corporate environmental reporting". Social and Environmental Accountability Journal 13, nr 2 (wrzesień 1993): 13–14. http://dx.doi.org/10.1080/0969160x.1993.9665794.

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24

Larsen, L. "Strategic Implication of Environmental Reporting". Corporate Environmental Strategy 7, nr 3 (2000): 276–87. http://dx.doi.org/10.1016/s1066-7938(00)80122-0.

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25

Crough, Maukeen M. "SEC reporting requirements: Environmental issues". Environmental Claims Journal 7, nr 2 (grudzień 1994): 41–55. http://dx.doi.org/10.1080/10406029409383813.

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26

Lodhia, Sumit, Kerry Jacobs i Yoon Jin Park. "Driving Public Sector Environmental Reporting". Public Management Review 14, nr 5 (czerwiec 2012): 631–47. http://dx.doi.org/10.1080/14719037.2011.642565.

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27

Sahay, A. "Environmental reporting by Indian corporations". Corporate Social Responsibility and Environmental Management 11, nr 1 (marzec 2004): 12–22. http://dx.doi.org/10.1002/csr.51.

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28

Azzone, Giovanni, Raffaella Manzini i Giuliano Noci. "EVOLUTIONARY TRENDS IN ENVIRONMENTAL REPORTING". Business Strategy and the Environment 5, nr 4 (grudzień 1996): 219–30. http://dx.doi.org/10.1002/(sici)1099-0836(199612)5:4<219::aid-bse69>3.0.co;2-k.

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29

Rikhardsson, Páll M. "DEVELOPMENTS IN DANISH ENVIRONMENTAL REPORTING". Business Strategy and the Environment 5, nr 4 (grudzień 1996): 269–72. http://dx.doi.org/10.1002/(sici)1099-0836(199612)5:4<269::aid-bse72>3.0.co;2-p.

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30

Wyburd, Giles. "Environmental reporting: A manager's guide". Business Strategy and the Environment 3, nr 4 (1994): 33–34. http://dx.doi.org/10.1002/bse.3280030405.

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31

Bullough, Melinda, i Black Sun Plc. "Corporate environmental reporting in practice". Business Strategy and the Environment 4, nr 1 (styczeń 1995): 36–39. http://dx.doi.org/10.1002/bse.3280040106.

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32

Sliusar, Svitlana, i Andriy Butnik. "Basic principles of environmental reporting". University Economic Bulletin, nr 57 (26.05.2023): 84–88. http://dx.doi.org/10.31470/2306-546x-2023-57-84-88.

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The subject of research is the theoretical basis for the formation of environmental reporting. The purpose of the article is aimed at generalizing and deepening theoretical knowledge in the field of organization of accounting and reporting of activities of domestic economic entities. The methodological basis of the study is general scientific and special methods of scientific knowledge used at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systemic approach, induction and deduction, generalization. Results of work. The relevance of this research topic lies in the huge impact of uncontrolled quantitative pollution on the natural environment, for example, due to ecologically unregulated activities, the soil is depleted, the earth is heated and people begin to develop respiratory diseases. Therefore, it is necessary to monitor the activities of the enterprise and form environmental accounting and reporting on its basis in order to reduce the impact on the natural environment, thereby solving the urgent environmental problem. Field of application of results in the activities of enterprises, institutions, organizations. Conclusions. However, in Ukrainian reality, there are gaps in the development and implementation of corporate environmental accounting and reporting, since the government has not defined legislation and other regulatory bodies to reflect the conceptual foundations of environmental accounting and reporting. Concern about environmental responsibility and sustainable industrial development has given rise to a new field of environmental accounting and reporting. Based on this, theoretical foundations of environmental accounting and reporting are studied with a special emphasis on the Ukrainian scenario.

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33

Jyoti Bora, Dr Bhaskar, i Tilak Ch Das. "Environmental Reporting in India: A study of few select Companies". Indian Journal of Applied Research 3, nr 8 (1.10.2011): 109–14. http://dx.doi.org/10.15373/2249555x/aug2013/36.

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34

Friedman, Sharon M., James F. Post, Marcy B. Vogel i William F. Evans. "Environmental Reporting: Reporting on Radon: The Role of Local Newspapers". Environment: Science and Policy for Sustainable Development 29, nr 2 (marzec 1987): 4–45. http://dx.doi.org/10.1080/00139157.1987.9928854.

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35

Abbasabadi, Yaser. "From Environmental Accounting to Integrated Reporting: Towards a New Approach to Environmental Disclosure". Journal of Advances in Environmental Health Research 10, nr 2 (1.04.2022): 95–104. http://dx.doi.org/10.32598/jaehr.10.2.1222.

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To pay attention to environmental issues and problems in today’s modern economy, especially in academia, is a valuable orientation. Cooperation between related organizations about environmental issues is now more important than before. It has covered environmental reporting in several complementary stages. In addition, it has established its new reporting based on the field of environmental disclosure. The latest version of reporting is the integrated reporting, which is the most important environmental disclosure. Usually, any new version on any topic should cover the limitations of the previous version. This paper is a review study. In this study, environmental accounting and its limitations are first explained. Integrated reporting is then discussed as the newest type of financial and non-financial reporting. Finally, the possibility of covering the environmental accounting constraints is examined through integrated reporting. The results showed that the transparency in environmental accounting figures, democratization and information linkages are likely to be achieved through the implementation of integrated reporting. Therefore, it will be effective in covering the limitations of environmental accounting.

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36

Turturea, Mihaela. "Social and Environmental Reporting as a Part of the Integrated Reporting". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, nr 6 (2015): 2161–70. http://dx.doi.org/10.11118/201563062161.

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Turturea, Mihaela. "Social and Environmental Reporting as a Part of the Integrated Reporting". Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 63, nr 6 (2015): 2161–70. http://dx.doi.org/10.11118/actaun201563062161.

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Social and environmental aspects, considered valuable factors in decision making process, play an important role within the nowadays complex business environment. Recent accounting literature reveals that the need for disclosing non-financial information is widely debated based on the fact that considerable decisions cannot be supported only by referring to past financial performances. This paper, organized as an empirical study, aims to provide an overall image upon social and environmental disclosures inside the integrated reports of the companies which have taken part for three consecutive years in the International Integrated Reporting Council (IIRC) Pilot Programme Business Network.The research is conducted among the integrated reports issued by companies belonging to various industries, coming from France, Germany and United Kingdom. The results achieved show that companies fail to present a complete picture regarding their social and environmental performances and implicitly fail to achieve the intended purpose of the IIRC in promoting the accounting for sustainability. An overall result shows that companies coming from Germany disclose the least social and environmental aspects within integrated reports as compared to British and French organizations.

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38

Lee, Jong Hyuk. "Norms of Environmental Reporting from the ‘Environmental Justice’ Perspective". Communication Theories 15, nr 4 (31.12.2019): 44–79. http://dx.doi.org/10.20879/ct.2019.15.4.044.

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CLARKSON, PETER M., MICHAEL B. OVERELL i LARELLE CHAPPLE. "Environmental Reporting and its Relation to Corporate Environmental Performance". Abacus 47, nr 1 (marzec 2011): 27–60. http://dx.doi.org/10.1111/j.1467-6281.2011.00330.x.

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Denney, Dennis. "Environmental Reporting: Toward an Industry Report". Journal of Petroleum Technology 54, nr 07 (1.07.2002): 55–61. http://dx.doi.org/10.2118/0702-0055-jpt.

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Datta, Sukamal. "Environmental Accounting and Reporting in India". Research Bulletin 46, nr 1-2 (31.07.2020): 27. http://dx.doi.org/10.33516/rb.v46i1-2.27-44p.

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Ribeiro, Verónica Paula Lima, i Sónia Maria da Silva Monteiro. "Public and Private Sector Environmental Reporting". Review of Business and Legal Sciences, nr 26 (25.07.2017): 231. http://dx.doi.org/10.26537/rebules.v0i26.1012.

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The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.

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Hossain, Md Moazzem, Mahmood Ahmed Momin, Anna Lee Rowe i Mohammed Quaddus. "Corporate social and environmental reporting practices". Sustainability Accounting, Management and Policy Journal 8, nr 2 (2.05.2017): 138–65. http://dx.doi.org/10.1108/sampj-04-2015-0027.

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Purpose The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh. Design/methodology/approach Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers. Findings The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders. Originality/value To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

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44

Lodhia, Sumit, i Kerry Jacobs. "The practice turn in environmental reporting". Accounting, Auditing & Accountability Journal 26, nr 4 (3.05.2013): 595–615. http://dx.doi.org/10.1108/09513571311327471.

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Adams, Carol A., Wan Ying Hill i Clare B. Roberts. "Social and environmental reporting in Europe". Social and Environmental Accountability Journal 15, nr 1 (kwiecień 1995): 2–3. http://dx.doi.org/10.1080/0969160x.1995.9651506.

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Nuffel, L. V., C. Lefebvre i L. Lin. "External corporate environmental reporting in Belgium". Social and Environmental Accountability Journal 15, nr 1 (kwiecień 1995): 4–6. http://dx.doi.org/10.1080/0969160x.1995.9651507.

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Ljungdahl, Fredrik. "Proposed environmental reporting legislation in Sweden". Social and Environmental Accountability Journal 17, nr 1 (kwiecień 1997): 15–17. http://dx.doi.org/10.1080/0969160x.1997.9651546.

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Lehman, Glen. "Corporate environmental reporting: Some critical thoughts". Social and Environmental Accountability Journal 18, nr 1 (kwiecień 1998): 9–11. http://dx.doi.org/10.1080/0969160x.1998.9651571.

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Bebbington, Jan, i Charlotte Thy. "Compulsory environmental reporting in Denmark:An evaluation". Social and Environmental Accountability Journal 19, nr 2 (styczeń 1999): 2–4. http://dx.doi.org/10.1080/0969160x.1999.9651612.

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Kreander, Niklas, i Raimo Lovio. "Environmental reporting in Finland ‐ 1999 awards –". Social and Environmental Accountability Journal 19, nr 2 (styczeń 1999): 18. http://dx.doi.org/10.1080/0969160x.1999.9651617.

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