Corporate Environmental Reporting and Disclosure: Comparative Evidence from Norway and China

2014 ◽  
Author(s):  
Xuan Chen ◽  
Knut Bjorn Lindkvist
Keyword(s):  
Environmental Reporting ◽  
Corporate Environmental Reporting

scholarly journals Board characteristic and corporate environmental reporting in Nigeria

2019 ◽  
Vol 4 (1) ◽  
pp. 2-17 ◽  
Author(s):  
Usman Shehu Aliyu
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Significant Relationship ◽  
Board Independence ◽  
Environmental Reporting ◽  
Management Committee ◽  
Content Type ◽  
Quality Reporting ◽  
Corporate Environmental Reporting ◽  
Risk Management Committee

Purpose The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate governance mechanism instills an investor’s confidence and ensures a transparent process that facilitates more disclosures and quality reporting. Precisely, the purpose of this paper is to investigate the relationship between corporate governance variables, namely, board size, board independence, board meeting (BM), risk management committee composition and CER in Nigeria. This study utilized the data obtained from the annual reports of 24 non-financial public listed companies in the Nigeria Stock Exchange comprising three sectors, namely, industrial goods, natural resources and oil & gas for the period of 2011–2015. The model of this study is theoretically based on agency theory. In analyzing data, this study utilized panel data analysis. Based on the Hausman test, the random effect model was used to examine the effect of predictors on CER. The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Finally, the study provides suggestions for future research and several recommendations for regulators, government and accounting professional bodies. Design/methodology/approach The data was analysed using statistics. Findings The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Originality/value There are no prior studies linking risk management committee with CER.

THE STANDARDISATION OF ENVIRONMENTAL PERFORMANCE INDICATORS AND THEIR RELATIONSHIP TO CORPORATE ENVIRONMENTAL REPORTING: WHAT CAN WE LEARN FROM THE UK WATER INDUSTRY?

1999 ◽  
Vol 01 (03) ◽  
pp. 277-296 ◽  
Author(s):  
PETER HOPKINSON ◽  
ANTHONY SAMMUT ◽  
MICHAEL WHITAKER
Keyword(s):  
Performance Indicators ◽  
Environmental Performance ◽  
Water Industry ◽  
Environmental Reporting ◽  
Current Time ◽  
Corporate Environmental Reporting ◽  
The Uk ◽  
Corporate Environmental Reports ◽  
Considerable Experience ◽  
Environmental Performance Indicators

The ability to utilise corporate environmental reports to benchmark environmental performance requires the development and inclusion of standardised environmental performance indicators. Most systems for benchmarking corporate environmental reports are measures of environmental activities rather than performance. The UK Water Industry has considerable experience in measuring and reporting standardised environmental performance indicators to the regulator and publishing corporate environmental reports. An analysis of corporate environmental reports shows that the inclusion of industry standardised environmental performance indicators is patchy and inconsistent. Moreover, slight differences in units of measurement make comparisons very difficult. A new set of standardised environmental performance indicators developed by the water industry itself, shows similar findings when compared against corporate environmental reports. At the current time corporate environmental reports cannot be used to benchmark performance. There is no reason why corporate environmental reports could not be adjusted to include the two sets of standardised environmental performance indicators examined. In their absence there seems to be little purpose in benchmarking corporate environmental reports.

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