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Study On Environmental Reporting By Companies


Study On Environmental Reporting By Companies
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Study On Environmental Reporting By Companies


Study On Environmental Reporting By Companies
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Author : Kathryn Jones
language : en
Publisher:
Release Date : 2000

Study On Environmental Reporting By Companies written by Kathryn Jones and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Business & Economics categories.




Sustainable Measures


Sustainable Measures
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Author : Martin Bennett
language : en
Publisher: Routledge
Release Date : 2017-09-08

Sustainable Measures written by Martin Bennett and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-08 with Business & Economics categories.


Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:The standardization and comparability of environmental and social performance measuresMeasuring and reporting on sustainable businessEco-points and other means of evaluating product impactsThe implementation of measurement and reportingBest practice in corporate environmental and social reportingNew means of communicating environmental dataEnvironmental performance evaluation in developing countries



A Study Of Corporate Environmental Disclosure Practices Of Companies Doing Business In India


A Study Of Corporate Environmental Disclosure Practices Of Companies Doing Business In India
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Author : Barnali Chaklader
language : en
Publisher:
Release Date : 2013

A Study Of Corporate Environmental Disclosure Practices Of Companies Doing Business In India written by Barnali Chaklader and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.


There is a growing pressure from the stakeholders, particularly government and international funding agencies to publish environmental report. Environmental reporting and disclosure practices are means of communicating to the stakeholders about the impact of the organisation's actions on the environment. The reporting can be done in the form of financial or non financial reporting. We have conducted a study on 50 companies on the basis of turnover from the list brought out by ET 500. We have studied the environmental disclosure practices of Indian companies and also the impact of different independent variables on environmental disclosure index (EDI). Based on review of literature, we have identified the independent variables as profitability, size, type of industry, financial leverage, multinational status and environmental certification. We have constructed year wise pooled regression model with EDI as dependent variables and profitability, size, type of industry, financial leverage, multinational status and environmental certification as independent variables. We find that in all the four years, size and environmental certification are statistically significant at 1% level and is positively associated with EDI. This indicates that bigger sized companies and the environmentally certified companies by an external agency disclose more of environmental information. Environmental certification reduces the agency cost as it reduces the monitoring cost since the firms voluntarily follow a set of externally set of measured objectives. No other variable was found to be significant. We have tried to link our findings with legitimacy theory and agency theory.



Sustainability Reporting In Central And Eastern European Companies


Sustainability Reporting In Central And Eastern European Companies
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Author : Péter Horváth
language : en
Publisher: Springer
Release Date : 2017-06-12

Sustainability Reporting In Central And Eastern European Companies written by Péter Horváth and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-12 with Business & Economics categories.


This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.



Environment Management And Corporate Disclosures


Environment Management And Corporate Disclosures
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Author : G. S. Batra
language : en
Publisher: Deep and Deep Publications
Release Date : 2007

Environment Management And Corporate Disclosures written by G. S. Batra and has been published by Deep and Deep Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Environmental management categories.


Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.



Integrated Sustainability Reporting


Integrated Sustainability Reporting
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Author : Laura Bini
language : en
Publisher: Springer Nature
Release Date : 2019-08-19

Integrated Sustainability Reporting written by Laura Bini and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-19 with Business & Economics categories.


This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.



Voluntary Environmental Reporting Practices


Voluntary Environmental Reporting Practices
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Author : Jason D. Mitchell
language : en
Publisher:
Release Date : 2014

Voluntary Environmental Reporting Practices written by Jason D. Mitchell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.


We investigate the relationship between 'poor' environmental performance and voluntary environmental disclosures in annual reports of Australian listed companies. 'Poor' environmental performance is defined as those instances where companies have been subject to a successful Environmental Protection Agency (EPA) prosecution at any time between 1994 and 1998. This area of research is important as the Parliamentary Joint Statutory Committee for Corporations and Securities (PJSC) recently concluded that a voluntary system of environmental disclosure would encourage 'better' companies to achieve 'best practice' in this area. Consequently this study investigates what disclosure is in fact made in the period leading up to the mandatory requirements. Results reveal that violating firms' annual reports are limited to copious amounts of positive environmental disclosures of a general nature, with virtually no disclosure about the actual EPA violations. We conclude there has been no improvement in environmental disclosures since the previous study of Deegan and Rankin (1996). Accordingly, it is unlikely that voluntary environmental reporting creates a situation of adequate and appropriate disclosure for poor environmental performers let alone encouraging 'better' firms to achieve 'best practice'



Sustainability Environmental Performance And Disclosures


Sustainability Environmental Performance And Disclosures
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Author : Marty Freedman
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-01-13

Sustainability Environmental Performance And Disclosures written by Marty Freedman and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-13 with Business & Economics categories.


Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.



External Environmental Disclosure And Reporting By Large European Companies


External Environmental Disclosure And Reporting By Large European Companies
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Author : Christopher James Hibbitt
language : en
Publisher: Rozenberg Publishers
Release Date : 2004

External Environmental Disclosure And Reporting By Large European Companies written by Christopher James Hibbitt and has been published by Rozenberg Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Europe categories.




Disclosure Of Environmental Reporting Practices


Disclosure Of Environmental Reporting Practices
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Author : shagufta khan
language : en
Publisher:
Release Date : 2017

Disclosure Of Environmental Reporting Practices written by shagufta khan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.


The quantitative management of environmental conservation activities is an effective way of achieving and maintaining sustainable business management. Disclosure of environmental accounting information is a key process indicator of business accountability and achieving sustainability. In addition, companies and other organizations are required to have accountability to stakeholders, such as consumers, business partners and investors. Review of previous research found limited studies on environmental reporting practices by Indian companies (Jose and Lee, 2007; and Chatterjee and Mir, 2008). The present study attempts to bridge this gap by analyzing reporting practices among select companies of cement and mineral industry in Rajasthan, India. As a state, Rajasthan is rich in minerals and has about 2 LAKH registered small, medium and large units. The major findings reveal that environmental reporting is mostly guided by standard guidelines and does not have any standards designed for such disclosure.