Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge
Article Abstract:
A case study of resource concern Falconbridge, based in Ontario, Canada, has been used to consider the role of accounting in an organizational and social context. From a political economy perspective, this case study highlights the relationship between corporate activity, science, public opinion and government regulation. The company's approach to disclosure changed over time from the late 1960s, when it became clear that sulphur dioxide emissions were damaging. Eventually, Falconbridge focused on changing corporate activities, rather than using disclosure to influence social standards or the distribution of income wealth and power.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1998
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An examination of social and environmental reporting strategies
Article Abstract:
The environmental and social reporting strategies of Canadian electric utilities are analyzed. The electric utilities evaluated are BC Hydro, Hydro-Quebec and Transalta.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2001
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