A literature review on Environmental Reporting

Finance & Accounting
Pages 20 (5020 words)
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Order#: 522707 Topic: A literature review on Environmental Reporting Introduction Environmental reporting can be defined as a catch-all term that describes the various means by which companies disclose information on their environmental activities. The term corporate environmental reports differs considerably with Environmental reporting.


Basically, there are three types of environmental reporting that include involuntary disclosures, mandatory disclosure and voluntary disclosure (Porritt, 2005). Involuntary disclosure is whereby a company’s information about its environmental activities is disclosed without its consent and against its will. A good example of these kinds of disclosures is press and media exposes. Mandatory disclosure is whereby companies are required by law to disclose information concerning their environmental activities. Finally, voluntary disclosure is whereby a company voluntarily avails information concerning its environmental activities to the general public (Gray, 2000). There are two forms of voluntary disclosures including confidential and non-confidential disclosures. The former are the disclosures which are required by consumers, banks and insurers that are not available to the general public while the latter comprise of all environmental information a business organization voluntarily avails to the general public. History of environmental reporting Even though voluntary disclosure of environment information by businesses has possibly existed as long as there have been companies, it is only in the last two decades we have seen significance in this direction. ...
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