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Environmental reporting in annual reports: an examination of Australian state government departments

Lynch, Barbara 2007, Environmental reporting in annual reports: an examination of Australian state government departments, International journal of knowledge, culture and change, vol. 7, no. 3, pp. 47-59.

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Title Environmental reporting in annual reports: an examination of Australian state government departments
Author(s) Lynch, Barbara
Journal name International journal of knowledge, culture and change
Volume number 7
Issue number 3
Start page 47
End page 59
Publisher Common Ground
Place of publication Altona, Vic.
Publication date 2007
ISSN 1447-9524
1447-9575
Keyword(s) government environmental reporting
legitimacy theory
Summary The nature and extent of environmental reporting within the annual reports of four Australian state government departments over a six year period from 2000-2006 is examined in this study. The Victorian Government Department of Sustainability and Environment (DSE), the New South Wales Department of Energy, Utilities and Sustainability (DEUS), the South Australian Department for Environment and Heritage (DEH) and the Tasmanian Department of Primary Industries, Water and Environment (DPIWE) have been selected. These departments are responsible for environmentally sensitive areas such as conservation, water management and public land management. The nature of these areas is a factor which might potentially affect disclosure practices so it might be expected that these departments disclose more environmental information than departments in less environmentally and politically sensitive areas. These departments also have a number of politically active stakeholder groups, including Aboriginal communities and organisations, environmental groups and forest and timber industries. This study found a reduction in environmental reporting after a five year period of increases.
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2007, Common Ground
Persistent URL http://hdl.handle.net/10536/DRO/DU:30007239

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