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Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance

Raar, Jean 2001, Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance, in Collected papers of APIRA Adelaide 2001 : The Third Asia Pacific Interdisciplinary Research in Accounting Conference, University of Adelaide, School of Commerce, Adelaide, S. Aust., pp. 1-26.

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Title Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance
Author(s) Raar, Jean
Conference name Asia Pacific Interdisciplinary Research in Accounting Conference (3rd : 2001, Adelaide, South Australia)
Conference location Adelaide, South Australia
Conference dates 15-17 July 2001
Title of proceedings Collected papers of APIRA Adelaide 2001 : The Third Asia Pacific Interdisciplinary Research in Accounting Conference
Editor(s) Parker, Lee D.
Publication date 2001
Start page 1
End page 26
Publisher University of Adelaide, School of Commerce
Place of publication Adelaide, S. Aust.
Keyword(s) GRI guidelines
reporting categories
quality and quantity of environmental reporting
content analysis
Summary This objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of the top 500 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, and drawing heavily on the research of Gamble et al (1995), 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
Field of Research 150103 Financial Accounting
HERDC Research category E1 Full written paper - refereed
Copyright notice ©2008 The University of Adelaide
Persistent URL http://hdl.handle.net/10536/DRO/DU:30004486

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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