Download or read book Environmental Legislation and Voluntary Environmental Disclosure by Australian Firms written by J. D. S. Jones and published by . This book was released on 1996 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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:

Download or read book The Relationship Between Environmental Performance and Environmental Disclosure written by Aries Widiarto Sutantoputra and published by . This book was released on 2012 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The link between environmental performance and environmental disclosure is not clear, and previous studies in the U.S. and Canada have found mixed relationships. This studyresearched the disclosure behaviour of 53 Australian listed companies. Quantitative andqualitative research approaches were employed to provide explanations of the relationship between environmental performance and disclosure as the disclosure of environmental information still remains largely voluntary in Australia. Firms have the discretion to disclose additional information, which also gives them flexibility to determine the breadth and depth of their environmental reporting in the non-regulated sections of their annual report, and in other mediums such as environmental reports, sustainability reports and their websites. The quantitative relationship between environmental performance and disclosure was examined first, followed by interviews with company representatives and a review of each company's publicly available documents relating to environmental performance and disclosure. The findings from the quantitative component of the study revealed that environmentalperformance, measured by emissions divided by sales and Corporate Monitor environmental ratings, has no statistically significant association with environmental disclosure. In addition, the study also found that levels of environmental disclosure were generally low, and there was greater reliance on the use of soft or un-verifiable types of environmental disclosure than on hard or verifiable information. However, industry classifications, company size and capital intensity were found to affect the level of environmental disclosure. Firms may disclose environmental information if they belong to high polluting industries, are large and have outlayed considerable capital expenditure, as has been suggested by voluntary disclosure theory. However, disclosing firms were not found to receive perceived financial benefits such as lower cost of capital (equity), increased share price, better future financial performance, or lower cost of debts. This may suggest either that the financial market in Australia does not value environmental information in the same way that it values financial information, or that firms do not receive significant pressure from the financial market to disclose. Environmentaldisclosure may thus be limited as firms see the perceived costs as higher than the perceived financial benefits. Further, the findings from the qualitative study highlighted the different drivers of environmental disclosure across four groups, based on perceptual mapping of environmental performance and environmental disclosure. The study found that the high level of environmental disclosure for Greenwashing (poor performance and high disclosure) and Green Companies (good performance and high disclosure) was influenced by the demand of financial markets. In addition, for Green Companies, customers appear to have also demanded more transparency over firms' environmental practices. The low level of environmental disclosure for the Silent Con-panies (poorperformance and low disclosure) and Silent Achiever (good performance and low disclosure) groups may have been caused by low demand from their stakeholder base. Stakeholder theory is able to explain the environmental disclosure phenomena in Australia where firms tend to react to stakeholder groups' demands for environmental information. Disclosure can then be seen as a function of stakeholders' demands or pressures, and in the absence of such demand firms may disclose little or stay silent. This may suggest that they use disclosure practices as a public relations tool to satisfy stakeholder needs for information. The low level of environmental disclosure across the sample companies shows that Australian businesses do not appear to believe there is a strong business case to disclose environmental information. The study also revealed that the previous, largely voluntary, requirements for environmental disclosure enabled Australian businesses to disclose environmental information selectively, and this may not necessarily reflect their actual environmental performance. As a consequence, the users of these firms" environmental information may need to interpret the information carefully. The findings of this study also suggest regulators should avoid using a "one size fits all" approach. By understanding the drivers of disclosure, regulators can design regulations which cover all possible behaviours within the environmental performance and environmental disclosure relationship. Regulators may also need to endorse the development of an environmental reporting standard and mandatory audited environmental disclosure for Australian listed firms.

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.

Download or read book Leaders and Laggards written by Neil Gunningham and published by Routledge. This book was released on 2017-09-08 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consensus is growing internationally that traditional command-and-control approaches to environmental regulation have borne much of their low-hanging fruit. Yet it is far from clear what should complement or replace them. Regulatory agencies and policy-makers are struggling with a lack of information about regulatory reform, about what works and what doesn't, and about how best to harness the resources of both government and non-government stakeholders. Progress is being impeded unnecessarily by a lack of shared knowledge of how similar agencies elsewhere are meeting similar challenges and by a lack of data on the success or otherwise of existing initiatives. Despite recent and valuable attempts to deal with such problems in the European Union and North America, these remain islands of wisdom in a sea of ignorance. For example, when it comes to dealing with small and medium-sized enterprises, very little is known, and what is known is not effectively distilled and disseminated. Much the same could be said about the roles of third parties, commercial and non-commercial, as surrogate regulators, and more broadly of many current initiatives to reconfigure the regulatory state. Based on the authors' work for the OECD, Victorian Environmental Protection Authority and the Western Australian Department of Environment Protection, Leaders and Laggards addresses these problems by identifying innovative regulatory best practice internationally in a number of specific contexts, evaluating empirically the effectiveness of regulatory reform and providing policy prescriptions that would better enable agencies to fulfil their regulatory missions. Focusing primarily on the differing requirements for both corporations and small and medium-sized enterprises in North America and Europe, the book aims to complement existing initiatives and to expand knowledge of regulatory reform by showing: how existing experience can best be put to practical use "on the ground"; by drawing lessons from experiments in innovative regulation internationally; by reporting and extrapolating on original case studies; and by advancing understanding on which instruments and strategies are likely to be of most value and why. The authors argue that the development of theory has outstripped its application. In essence, Leaders and Laggards aims to ground a myriad of theory on the reinvention of environmental regulation into practice. The book will be essential reading for environmental policy-makers, regulatory and other government officials responsible for policy design and implementation, academics and postgraduate students in environmental management, environmental law and environmental policy, and a more general readership within environmental policy and management studies. It will also be of interest to those in industry, such as environmental managers and corporate strategists, who are considering the use of more innovative environmental and regulatory strategies, and to environmental NGOs.

Download or read book Triple Bottom Line Reporting in Australia written by Australian Government - Department of the Environment and Heritage and published by . This book was released on 2003 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: This guide is intended to support voluntary reporting on environmental performance by organisations in Australia. It does not represent a step forward towards regulation of TBL reporting in Australia. It aims to provide: guidance on selecting suitable environmental indicators ; simple methodologies, which where possible incorporate existing Australian initiatives and enfable organisations to determine performance in relation to selected indicators, and are consistent with the Global Reporting Inititive's environmental indicators ; and links to other resources to assist with preparing TBL reports.

Download or read book Do Australian companies report environmental news objectively written by Craig Deegan and published by . This book was released on 1996 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Effects on Social and Environmental Disclosure written by Veronica Norman and published by . This book was released on 2015 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis focuses on the impact of Chinese foreign direct investment on the voluntary social and environmental reporting (SER) of Australian mining companies. The study is motivated by the speed, extent and nature of Chinese foreign direct investment (FDI) in Australia and the resulting negative media reports and governmental attitudes. This research uses content analysis of annual reports and corporate websites to observe changes in SER after Chinese acquisition, in comparison to disclosure changes in a similar group of Australian domestic acquisitions. A thematic checklist of SER indicators is developed to identify and code disclosures related to environmental management, health and safety, employment diversity and community involvement. A sentence count identifies differences in the volume of disclosures, and the nature of the disclosures is evaluated qualitatively using an interpretive framework based on Suchman's (1995) model of legitimacy. It is found that Chinese targets have a greater propensity to disclose information that is aligned with societal values (moral legitimacy), while domestic targets disclose information that appeals to specific stakeholder constituents (pragmatic legitimacy). The difference in legitimation strategies are consistent with the greater legitimacy threat faced by Chinese targets. This has implications for legitimacy theory, Chinese FDI literature, and Australian foreign investment policy.

Download or read book Environmental Regulation Through Financial Organisations Comparative Perspectives on the Industrialised Nations written by Benjamin Richardson and published by Kluwer Law International B.V.. This book was released on 2002-02-13 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes a comparative perspective of practice in the European Union, North America, Japan and Australasia, arguing that existing legal reforms to promote sustainable development are unlikely to be successful unless environmental policy can be diffused and embedded in the financial services sector. This sector plays a crucial role in creating the financial conditions that allow much economic development to proceed. Financial markets are already highly regulated in pursuance of various public policy objectives, and there is scope to adapt existing regulation to incorporate environmental aspects into the financial services sector. In terms of specific reforms, the book focuses on the role of corporate environmental reporting, economic instruments and liability rules to provide a proper context for engaging financial organisations with the environment, as well as reforms to the system of prudential regulation that currently governs this sector. Beyond the focus on the financial services sector, the book raises complex questions regarding the relationship between the state and market institutions in environmental policy, and will appeal to scholars from a wide range of disciplines interested in problems of environmental governance.

Download or read book A Research Annual written by Jeff E. Biddle and published by JAI Press Incorporated. This book was released on 2005-03-01 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents two articles on Adam Smith, one on his use of the concept of the invisible hand, and another on his use of Isaac Newton's methodology. This book also includes an article on rival conceptions of distribution in the 20th century and introductory notes to the study of the history of economic thought.

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:

Download or read book Voluntary Approaches for Environmental Policy Effectiveness Efficiency and Usage in Policy Mixes written by OECD and published by OECD Publishing. This book was released on 2003-06-18 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report assesses the use of voluntary approaches by building on a number of new case studies and an extensive search of the available literature.

Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.

Download or read book Sustainability Environmental Performance and Disclosures written by Marty Freedman and published by Emerald Group Publishing. This book was released on 2010-01-13 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.

Download or read book Accounting for the Environment written by Martin Freedman and published by Emerald Group Publishing. This book was released on 2014-10-10 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Environmental Accounting and Management aims to enhance the understanding of global environmental issues and improve environmental performance and disclosures.

Download or read book The Oxford Handbook of Business and the Natural Environment written by Pratima Bansal and published by Oxford University Press. This book was released on 2011-11-24 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental issues now loom large on the social, political, and business agenda. Over the past four decades, "corporate environmentalism" has emerged and been constantly redefined, from regulatory compliance to more recent management conceptions such as "pollution prevention", "total quality environmental management", "industrial ecology", "life cycle analysis", "environmental strategy", "environmental justice," and, most recently, "sustainable development." As a result, understanding the intersection of business activity and environmental protection has become increasingly complex, and there has emerged a focus in academic research on business decision-making, firm behavior, and the protection of the natural environment. This Handbook reviews the state of the field as it grows into a mature area of study within management science, its achievements, and its future avenues of research. It brings together original contributions in the field along several lines of enquiry. The first six focus on disciplines as delineated in contemporary business schools: business strategy; policy and non-market strategies; organizational theory and behavior; operations and technology; marketing; and accounting and finance. The seventh section reviews emergent and associated perspectives, whilst a concluding section, written by long-standing leaders in the field, discusses the future outlook for research.

Download or read book Ask a Manager written by Alison Green and published by Ballantine Books. This book was released on 2018-05-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together