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

conference contribution
posted on 2001-01-01, 00:00 authored by Grace Raar
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.


Title of proceedings

Collected papers of APIRA Adelaide 2001 : The Third Asia Pacific Interdisciplinary Research in Accounting Conference


Asia Pacific Interdisciplinary Research in Accounting Conference (3rd : 2001, Adelaide, South Australia)


1 - 26


University of Adelaide, School of Commerce


Adelaide, South Australia

Place of publication

Adelaide, S. Aust.

Start date


End date




Publication classification

E1 Full written paper - refereed

Copyright notice

2008 The University of Adelaide


L Parker