Download or read book Environmental Disclosure by Australian Companies written by Carol Ann Tilt and published by . This book was released on 2001 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 Comparative Analysis Study of Environmental Disclosure by Publicly Listed Malaysian and Australian Companies written by Li Lin Khoo and published by . This book was released on 1997 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Factors Associated with the Social and Environmental Reporting of Australian Companies written by Asit Bhattacharyya and published by . This book was released on 2016 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The objective of this study is twofold. Firstly, to examine the extent of social and environmental reporting in Australia, selected Global Reporting Initiative (GRI, 2002) social and environmental reporting guidelines were used to determine the extent; secondly, to analyse the association between firm characteristics and Levels of Social and Environmental reporting (SER), regression analysis was used to test the hypotheses.Design/methodology/approach: This study investigated SER practices of 47 small and large Australian companies drawn from five industries. Using seventeen social and eighteen environmental disclosure indicators, the study evaluates disclosure information presented in annual reports. Regression analysis was used to empirically examine the determinants of SER.Findings: The results indicated that the extent of SER by Australian Companies was fairly low and the extent of total disclosure was significantly higher for large organisations in the Industrial Transport industry. Companies with negative return on total assets reported significantly higher social information. The extent of total disclosure was unrelated to an organisation's age and external auditor size.Originality/value: The study provided a detailed analysis of the SER from the developing economy perspective using GRI social and environmental performance indicators.Research limitations/implications: The study was limited by the use of selected GRI social and environmental indicators.Practical and Social implications: The paper argues for greater social and environmental accounting researcher engagement with SEA practice. The study showed the gap and challenge still lies ahead in improving the quantity and quality of SEA from a developed economy perspective.

Download or read book Voluntary Environmental Disclosure by Australian Listed Mineral Mining Companies written by Yanan Xia and published by . This book was released on 2011 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 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 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:

Download or read book A study of the environmental disclosure practices of Australian corporations written by Craig Deegan and published by . This book was released on 1996 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Taylor & Francis. This book was released on 2024-11-01 with total page 254 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 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 the 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 reputations and that the CEO/chairman duality negatively influenced firms’ 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.

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.

Download or read book Corporate Environmental Disclosure written by Neal Lance Bertram and published by . This book was released on 1999 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the need to standardise the content and format of corporate environmental reports as present practices exhibit a wide variation between reporting entities and also from industry to industry, specifically three large Australian corporations operating in South Australia; Western Mining Corporation Ltd.; ETSA Corporation; and, Santos Ltd,. with particular reference to major projects undertaken by each at Roxby Downs, Leigh Creek and Coongie Lakes.

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 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.

Download or read book The State of Corporate Environmental Disclosure Practices in Australia and Abroad written by and published by . This book was released on 1999 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: