Could corporate environmental reporting shadow financial reporting?

Article Abstract:

Findings of a UK postal-questionnaire survey investigating implicit conceptual frameworks for corporate environmental reporting (CER) are presented and used to assess to what extent CER shadows corporate financial reporting. Issues surveyed include attitudes toward several aspects of such a framework ranging from qualitative characteristics to verification and time period. Empirical findings overall indicate that CER is likely to shadow financial reporting in terms of nearly all implicit concepts, although there may be an unavoidable difference between the two reports in the area of elements

United Kingdom, Financial Management, Innovations, Financial analysis, Business reports

---

Investors' perceptions of the relative importance of investment issues

Article Abstract:

Results of a survey of Australian equity investors regarding the relative importance of issues ranging from good business practice to whether goods are locally made are presented. The issues are categorized broadly into those concerning ethics and corporate governance. Among governance issues, investors are most concerned with how corporate directors behave and less concerned with social and environmental audits. There is a relative perceived lack of interest in ethical issues. Several investor demographic variables are considered; gender, education and income predominate

Beliefs, opinions and attitudes, Investors, Surveys, Surveys (Studies)

---

Environmental audits in local government: a useful means to progress in sustainable development

Article Abstract:

Many in the business world have criticized the proliferation of non-financial 'audits,' especially environmental audits, as lacking objectivity and encouraging non-professional expertise. The criticism tends to be rooted in a narrow, accounting-based view of the nature of auditing. Data from a longitudinal study of environmental audits conducted by local authorities in the UK is presented along with an investigation of the potential of such audits for enabling and evaluating progress in sustainable development

Government expenditures, Government regulation, Public Administration, Local Government, Management, Sustainable development

Similar abstracts:

• Abstracts: Comprehensive income reporting and analysts' valuation judgments. Write-offs: manipulation or impairment?
• Abstracts: Radio successfully used to promote New Life section. Annual Sentinel sports show appeals to outdoor lovers
• Abstracts: Expanding the future financial corporate reporting package. From the theory of financial intermediation to segment reporting: the case of German banks

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.