A study of the environmental disclosure practices of Australian corporations

Article Abstract:

An investigation into the extent to which Australian companies publicise environmental issues is reported. Annual reports of sample industries in addition to questionnaires were used to establish whether disclosure reporting has improved in recent years, whether it is objective and to what extent it is influenced by current environmental concern. The study concludes that disclosure is subjective and minimal, because of an absence in legal regulation.

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The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory

Article Abstract:

Evidence suggests that the media has a significant influence over the way companies are perceived by the public with respect to environmental performance. Intense media focus on company activities generally results in a greater number of environmental disclosures in public reports. It would appear that corporations respond directly to a significant level of media interest by making voluntary environmental disclosures.

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Environmental performance evaluation and reporting for private and public organisations: an overview

Article Abstract:

The environmental performance evaluation report for the New South Wales Environmental Protection Agency is presented for the interest of accountants. Its publication is intended to increase awareness in practical issues inherent in evaluating and reporting on environmental performance.

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