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Author : Joanne Wiseman
Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (851 download)
Download or read book An evaluation of environmental disclosures made in corporate annual reports written by Joanne Wiseman and published by . This book was released on 1982 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Suzanne Burrows
Publisher :
ISBN 13 :
Total Pages : 154 pages
Book Rating : 4.:/5 (222 download)
Download or read book An Evaluation of Environmental Disclosure Made in Australian Corporate Annual Reports written by Suzanne Burrows and published by . This book was released on 1995 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin Freedman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (19 download)
Download or read book Advances in Environmental Accounting and Management written by Martin Freedman and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khondkar Karim
Publisher : Bloomsbury Publishing USA
ISBN 13 : 0313053588
Total Pages : 146 pages
Book Rating : 4.3/5 (13 download)
Download or read book Environmental Disclosure Practices and Financial Performance written by Khondkar Karim and published by Bloomsbury Publishing USA. This book was released on 2004-10-30 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Author : G. S. Batra
Publisher : Deep and Deep Publications
ISBN 13 : 9788176299947
Total Pages : 192 pages
Book Rating : 4.2/5 (999 download)
Download or read book Environment Management and Corporate Disclosures written by G. S. Batra and published by Deep and Deep Publications. This book was released on 2007 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.
Author : Jong-Seo Choi
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book An Investigation of the Initial Voluntary Environmental Disclosures Made in Korean Semi-Annual Financial Reports written by Jong-Seo Choi and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1997, a group of Korean companies listed on the Korean Stock Exchange disclosed environmental information in their 1997 semi-annual financial reports, which was the first incidence of corporate social and environmental disclosure made in financial reports in Korea. The purpose of this study is to examine these initial environmental disclosures in terms of their quality and quantity and to test for possible relationships between the propensity to disclose and a variety of corporate characteristics. Content analysis is conducted to evaluate the overall standards of disclosure and then a variety of association tests are performed to determine whether the propensity to disclose is associated with selected corporate characteristics. Using a sample of disclosing and non-disclosing firms, I find that industry type and firm size are significantly associated with the propensity to disclose. When the analysis is confined within the discloser group only, financial leverage emerges as a significant explanatory variable for the level of disclosure especially in high-profile industries.
Author : Vicky Joan Eidson
Publisher :
ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.:/5 (212 download)
Download or read book An Analysis of Environmental Disclosures Made in Corporate Financial Statements written by Vicky Joan Eidson and published by . This book was released on 1998 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : Nordic Council of Ministers
ISBN 13 : 9289316543
Total Pages : 79 pages
Book Rating : 4.2/5 (893 download)
Download or read book Reporting environmental information in annual reports written by and published by Nordic Council of Ministers. This book was released on 2007 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James Guthrie
Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (129 download)
Download or read book Current Professional Responses to Corporate Environmental Accounting written by James Guthrie and published by . This book was released on 2014 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private sector and public sector organizations, including private listed companies, government departments, statutory authorities and government business enterprises are under increasing pressure to disclose information about the organization's interaction with the natural and physical environment. In some instances, changes have been demanded by parliamentary committees which signal increasing scrutiny of environmental disclosures in annual reports.Australian professional pronouncements and research studies into environmental disclosures in the private and public sector are scarce and therefore little guidance exists on how this information should be disclosed.This paper seeks to address this deficiency by: providing a synthesis of research on environmental disclosures in annual reports; report on a recent survey of environmental disclosure in Australian public and private sector entities; and provide the germane of a benchmark reference for the evaluation of environmental disclosures in private public sector annual reports.
Author : Habiba Al-Shaer
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (13 download)
Download or read book Do Financial Analysts Care About Environmental Disclosures in Corporate Annual Reports? written by Habiba Al-Shaer and published by . This book was released on 2015 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper examines the role of environmental disclosures and their effect on the accuracy of financial analysts' forecasts. Specifically it examines and compares the effects of the volume and quality of disclosure. In doing so, it distinguishes between 'greenwash' and more specific, quantified and comparable disclosures that have the potential to provide more effective market signals. The paper demonstrates that there is a significant negative relationship between the quality of disclosure and analyst forecast error. The mere volume of disclosure meanwhile only adds to forecast accuracy in the absence of quality, and to a lesser degree. Disclosure quality therefore is valuable for investment decision makers when evaluating the financial consequences of firm level environmental policies, and potentially in wider contexts.
Author : Sumita J. Shroff
Publisher :
ISBN 13 :
Total Pages : 17 pages
Book Rating : 4.:/5 (13 download)
Download or read book Environmental Reporting of Market Leaders written by Sumita J. Shroff and published by . This book was released on 2018 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the light of global warming and environmental concerns across the globe, environmental accounting and reporting has now become an emerging reality and necessity of the corporate world. Considering the same, the present paper is based on an exploratory study carried out to have an understanding of the nature and extent of environmental reporting practices followed by the market leaders (MLs). An attempt has been made to analyse the annual reports of the selected companies in order to examine their environmental disclosure practices with reference to the type of the disclosure, section where such disclosure is made and the extent of mandatory and voluntary disclosures made. An index of environmental disclosure, listing 23 items of information, was constructed after surveying the literature to find out the nature of disclosure practices in these companies. This index was further sub-divided into three groups to find out the thrust of environmental disclosures by the sample companies. It was found that majority of the MLs reported the mandatory environmental information in the 'Director's Report', whereas the voluntary information was disclosed either in the 'Highlights' or in the 'Dedicated Section' of the annual report, followed by the 'Management Discussion Analysis' and the 'Corporate Governance Report' sections. A growing trend of reporting environmental information voluntarily was observed. Almost all the MLs have had environmental management systems in place by 2013. All except one ML prepared the business responsibility report, as mandated by the Securities Exchange Board of India. Further, neither the firm nor the governance characteristics had any significant impact on the environmental performance of the MLs. Hence, it was concluded that steps taken by the MLs towards environmental conservation was independent of board independence, size, leverage or profitability and that MLs were committed to the cause of environmental sustainability.
Author : Adrian Dempsey
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (141 download)
Download or read book An Investigation of the Environmental Disclosure Needs of the Users of Corporate Annual Reports written by Adrian Dempsey and published by . This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christopher James Hibbitt
Publisher : Rozenberg Publishers
ISBN 13 : 9051707754
Total Pages : 373 pages
Book Rating : 4.0/5 (517 download)
Download or read book External Environmental Disclosure and Reporting by Large European Companies written by Christopher James Hibbitt and published by Rozenberg Publishers. This book was released on 2004 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kathryn Jones
Publisher :
ISBN 13 :
Total Pages : 214 pages
Book Rating : 4.3/5 ( download)
Download or read book Study on Environmental Reporting by Companies written by Kathryn Jones and published by . This book was released on 2000 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Herbert W. Hildebrandt, Kathryn Rood
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.L/5 ( download)
Download or read book Social Responsibility Disclosures--Communication in Selected Annual Reports written by Herbert W. Hildebrandt, Kathryn Rood and published by . This book was released on 1981 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yingjun Lu
Publisher : Routledge
ISBN 13 : 1317753526
Total Pages : 248 pages
Book Rating : 4.3/5 (177 download)
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
Author : C. Gregory Rogers
Publisher : John Wiley & Sons
ISBN 13 : 0471746959
Total Pages : 407 pages
Book Rating : 4.4/5 (717 download)
Download or read book Financial Reporting of Environmental Liabilities and Risks after Sarbanes-Oxley written by C. Gregory Rogers and published by John Wiley & Sons. This book was released on 2005-10-13 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Reporting of Environmental Liabilities and Risks is a complete guide to developing the underlying business systems to successfully report environmental matters in audited financial statements and reports filed with the Securities Exchange Commission (SEC). It sets forth relevant reporting and internal control standards and discusses important issues affecting reporting entities, accountants, lawyers, and environmental professionals.
