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Environmental initiatives: towards triple-bottom line reporting

Raar, Jean 2002, Environmental initiatives: towards triple-bottom line reporting, Corporate communications : an international journal, vol. 7, no. 3, pp. 169-183, doi: 10.1108/13563280210436781.

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Title Environmental initiatives: towards triple-bottom line reporting
Author(s) Raar, Jean
Journal name Corporate communications : an international journal
Volume number 7
Issue number 3
Start page 169
End page 183
Publisher MCB University Press (Emerald)
Place of publication Bradford, England
Publication date 2002
ISSN 1356-3289
Keyword(s) disclosure
environmental audit
reports
Summary The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two-year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple-bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.
Language eng
DOI 10.1108/13563280210436781
Field of Research 140205 Environment and Resource Economics
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2002, MCB UP Limited
Persistent URL http://hdl.handle.net/10536/DRO/DU:30001855

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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