scholarly journals Public and Private Sector Environmental Reporting

2017 ◽  
pp. 231
Author(s):  
Verónica Paula Lima Ribeiro ◽  
Sónia Maria da Silva Monteiro
Keyword(s):  
Private Sector ◽  
Information Disclosure ◽  
Ad Hoc ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Public And Private ◽  
Public And Private Sector

The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.

scholarly journals Determinants of Environmental Disclosure in Thai Corporate Annual Reports

2012 ◽  
Vol 2 (1) ◽  
pp. 99 ◽  
Author(s):  
Muttanachai Suttipun ◽  
Patricia Stanton
Keyword(s):  
Information Disclosure ◽  
Stock Exchange ◽  
Developed Countries ◽  
Environmental Information ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Industry Group ◽  
Common Location ◽  
Simple Sampling

This study investigated the extent and content of environmental information disclosure provided in the annual reports of companies listed on the Stock Exchange of Thailand (SET), and tested whether there were any relationships between the amount of environmental disclosure and a number of company characteristics used in previous studies conducted in more developed countries. By using a simple sampling method, 75 listed companies were selected for inclusion in the study based on their 2007 annual reports. The findings indicate that 62 companies (83%) provided environmental information in their annual reports. Companies in the resources industry group made the most disclosure of environmental information, while the least disclosure was made by companies in the agricultural and food industries group. The most common location of environmental reporting in annual reports was under the topic of corporate governance. The most common themes of disclosures were environmental policy, environmental activities, and waste management. There was a positive relationship between the amount of environmental disclosures and size of company.

Corporate Social Reporting Practices In India

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Dr Vipin Bihari Srivastava ◽  
Dr Manoj Kumar Mishra ◽  
Dr Wogari Negari
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Social Information ◽  
Social Reporting ◽  
Annual Reports ◽  
Public And Private ◽  
Reporting Practices ◽  
Corporate Social Reporting ◽  
Public And Private Sector ◽  
Corporate Social

"This paper aims to examine the extent of corporate social reporting practices in the annual reports of companies in India and to ascertain the differences if any, between public sector and private sector companies and to investigate what were the determinants of corporate social reporting . The study intends to answer the research questions which include: a) what variables could represent a Conceptual Model of Corporate Social Reporting consists of dependent variables and Independent variables? b) What are the factors of Corporate Social Reporting (COSOR) and how valid and reliable are these factors? c) What is the degree of COSOR by factors in public and private sector companies? d) What are the determinants of COSOR? What is the level of their influence on COSOR? A sample of 120 listed companies of National Stock Exchange of India was chosen and they were stratified in to public and private sector companies. A Corporate social reporting Index was constructed for data collection through content analysis from the annual reports. The results of the study revealed that social accounting information were disclosed in company’s annual reports, chairman’s speech, directors’ reports, notes to accounts, schedule to accounts and auditor’s report. The degree of corporate social reporting varies between public sector and private sector companies. The public sector companies have disclosed more corporate social reporting information than the private sector companies. The study found that higher the level of capital employed, earnings before depreciation and taxes, total assets and total sales higher was the level of corporate social reporting. However, the degree of influence of determinants on corporate social reporting was different among public and private sector companies. Most of the companies have disclosed corporate social information on voluntary basis. To improve the understandably, uniformity, and comparability of corporate social information, this study suggests making it mandatory. A standard format for disclosure of corporate social information shall be prescribed by the Ministry of Corporate Affairs by amending the Indian Companies Act. The concept of social accounting is relatively new in India. This study suggests to include it in the commerce curriculum and also in the curriculum of CA/CWA/CS. Corporate Social Reporting is such a vast area of research that no single study can cover different dimensions related to it. Though some studies including the present study have been conducted on Corporate Social Reporting Practices in India, but still there is much potential of research in this area. Future research in this area will hopefully bring more brightening result measuring and analysing social costs and benefits data by manager as well as by other concerned. Since the subject is in the primary stage, an in-depth research is needed to be done in different sectors such as banking information technology, manufacturing etc. The results are specifically applicable to sample companies and generalisations can be made with caution. The results of the study are based on the data collected from published annual reports of sample companies using content analysis method. Corporate social reporting in company websites, brochures etc are not covered. Social cost and benefit analysis is not covered in this study.

scholarly journals Quality assessment model of environmental information disclosure

2014 ◽  
pp. 76-87
Author(s):  
Inga Karlonaitė ◽  
Kristina Rudžionienė
Keyword(s):  
Quality Assessment ◽  
Social Life ◽  
Information Disclosure ◽  
Economic Value ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Assessment Model ◽  
Environmental Disclosure ◽  
Environmental Information Disclosure ◽  
Increasing Demand

In last decades, environmental issues: pollution, climate change, sing of non-renewable resources, has influenced the economic value of nature and the protection of the environment has become an important goal for institutions and corporations. Increasing concern to environmental problems causes increasing demand for environmental disclosure of environmental related information. Responding to the increasing demand for such type of information, interest of environmental accounting and reporting is growing too. It is especially needed for the disclosed information to be useful and in high quality. Purpose of this work –prepare and adjust quality assessment model of environmental information disclosure. Case study indicates that this model is suitable for Baltic countries companies. Companies mostly disclose information about environmental costs, waste, pollution, programs, projects or activities in social life and regulations they follow. Lithuanian companies are most improved in this area, because 93,75% of companies discloses that information in financial reports, separate reports or internet pages.

Complying with the Americans with Disabilities Act: Assessing the Costs of Reasonable Accommodation

1995 ◽  
Vol 24 (2) ◽  
pp. 149-157 ◽  
Author(s):  
John Hollwitz ◽  
Deborah F. Goodman ◽  
Dean Bolte
Keyword(s):  
Private Sector ◽  
Americans With Disabilities Act ◽  
Ad Hoc ◽  
Job Analysis ◽  
Assessment System ◽  
Reasonable Accommodation ◽  
Cost Assessment ◽  
Public And Private ◽  
Private Sector Organizations ◽  
Public And Private Sector

The Americans With Disabilities Act poses unique challenges for public and private sector organizations. The Act requires reasonable accommodation for a variety of physical and emotional disabilities, but it does not specify what constitutes “reasonable.” If organizations rely on ad hoc decisions regarding protected individuals, they risk unsystematic decisions and exposure to liability under the law. This paper describes a way to systematize decisions about A.D.A. An accommodation cost assessment system, based on a job analysis, can help guarantee that employment and promotion decisions are fair and defensible under the Act.

scholarly journals The Impact of Environmental Information Disclosure Quality on Loan Scale for Enterprises in China’s Heavy Polluting Industries

2021 ◽  
Vol 261 ◽  
pp. 04018
Author(s):  
Jianfei Shen ◽  
Yidan Chen
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Bank Loans ◽  
Economic Consequences ◽  
Bank Loan ◽  
Disclosure Quality ◽  
Environmental Disclosure ◽  
Environmental Information Disclosure ◽  
The Impact

In view of the importance of environmental accounting to ecological governance, this article attempts to study the economic consequences of environmental information disclosure quality (EID) from the perspective of bank financing. We assume that good environmental information disclosure quality can help companies obtain bank loan, and then test this conjecture through empirical methods. The data of 330 listed companies in China’s heavy polluting industries were collected, and then analysed by SPSS for regression. The result shows that EID is positively related to the scale of corporate bank loan, which means the improvement of EID can bring convenience when companies need bank loans. The research clarifies the financial consequences of EID and provides some enlightenment for the improvement of corporate environmental disclosure quality.

Corporate environmental reporting

2000 ◽  
Vol 13 (1) ◽  
pp. 10-26 ◽  
Author(s):  
Trevor D. Wilmshurst ◽  
Geoffrey R. Frost
Keyword(s):  
Mail Survey ◽  
Environmental Information ◽  
Influential Factors ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Perceived Importance ◽  
Specific Factors ◽  
Corporate Environmental Reporting

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.

scholarly journals The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia

2010 ◽  
Vol 4 (2) ◽  
pp. 115 ◽  
Author(s):  
Sharifah Buniamin
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Quality Disclosure ◽  
Environmentally Sensitive Areas ◽  
Environmental Information Disclosure ◽  
High Level

Business organisations are facing the challenge of disseminating environmental information as the public concerns regarding these issues have increased. This study examines the environmental reporting practices in the annual reports of 243 companies listed on the Main Board of<br />Bursa Malaysia for the year 2005. Content analysis approach was utilized to determine the quantity and quality of the environmental information disclosure in annual reports. The results indicated that only 28% of the companies reported this information in their annual reports and merely five sentences were dedicated for these reports. It was also revealed that the average quality of environmental reporting per company is 3.24%. In addition, it was discovered that larger companies and companies in environmentally sensitive areas published more information as well as provided higher quality disclosure. Additionally, it was also revealed that companies with high level of quantity environmental reporting are also having high level of quality environmental reporting.<br /><br /><br /><br />

scholarly journals Extent Of Measurement And Disclosure Of Environmental Information In Financial Reports Under (IFRS & IAS) For Yemeni

2021 ◽  
Vol 319 ◽  
pp. 01079
Author(s):  
ali abdo Dhaif Allah ◽  
Salmane Bourekkadi ◽  
Aziz Babounia ◽  
Saliha Elhakmi
Keyword(s):  
Accounting Standards ◽  
Financial Statements ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Measurement Tool ◽  
International Accounting ◽  
Accounting System ◽  
International Accounting Standards ◽  
Environmental Disclosure

The study aims to determine the requirements for the disclosure of environmental information in the financial statements in light of international accounting standards and to study and determine the degree and nature of disclosure of environmental information in the financial statements of the sample companies, and the importance of environmental information in making decisions about setting plans and objectives and drawing policies that aim to protect and sustain the environment as It represents the comprehensive container of the elements of natural wealth, based on the information announced in the annual reports of the sample companies, which include an industrial and forestry company, and it was selected from the most environmentally sensitive sectors and the most impacting on the environment. Using the content analysis method, which will be the main measurement tool for the research, where the disclosure scale will be prepared using this method and in a similar way to the scale (1982, Wiseman), which includes 18 axes of environmental disclosure within 6 main axes covering all aspects of the environmental performance of the company. The results of the study showed that disclosure in the sample companies is restricted by what is imposed by the standard accounting system with regard to the disclosure of fuel or production waste, as the environmental accounting applications in industrial and strategic companies in Yemen did not take sufficient attention, and this comes as a result of the lack of awareness of industrial companies and their weak contribution to the responsibilities that should be borne in the field of environmental protection and society. This study represents the theoretical framework for understanding the nature of environmental accounting and reporting by providing a detailed review of environmental accounting, in addition to understanding the nature of environmental disclosures for industrial and extractive companies in Yemen and the extent of their application to international accounting standards. The research recommends the necessity of obligating industrial and extractive companies to environmental disclosure due to its low levels in the annual reports they issue, which reflect a state of lack of interest and awareness by the majority of Yemeni companies of their environmental role and responsibilities towards society.

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