The environmental issue on the Dutch political market
Article Abstract:
Company-wide environmental control (CWEC) has been developed in The Netherlands as a means of minimizing the adverse effects of corporate activities on the environment. The CWEC, which is a vital part of the Dutch government's environmental policy, encourages the systematic implementation in business organizations of all measures that would eventually lead to the reduction of corporate pollution. The CWEC consists of the following elements: an environmental policy statement, an environmental program, the inclusion of environmental considerations in normal business practices, measurements and registrations, internal guidance and training, internal and external environmental reporting, and environmental auditing. The potential effects of CWEC on the accounting profession and vice versa are being seriously discussed in the Dutch political market.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1992
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Environmental reporting in Finland: a note on the use of annual reports
Article Abstract:
A study is conducted to investigate changes in corporate environmental reporting practices in a sample consisting of 75 major Finnish companies over the period 1987-92. These firms come from the most environmentally sensitive industries, including chemicals and plastics, energy production, electricity and electronics, industrial conglomerates, metals and metal products, and transportation. Findings revealed significant changes in these companies' environmental reporting practices over the five-year period. For instance, in 1987, only a little more than 25% of the companies in the study included environmental information in their annual reports. Five years later, almost half of the firms disclosed environmental data in their reports.
Publication Name: Accounting, Organizations and Society
Subject: Business
ISSN: 0361-3682
Year: 1995
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