search query: @author Holland, L. / total: 3
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| Author: | Holland, L. Foo, Y. B. |
| Title: | Differences in environmental reporting practices in the UK and the US: the legal and regulatory context |
| Journal: | British Accounting Review
2003 : MAR, VOL. 35:1, p. 1-18 |
| Index terms: | STAKEHOLDERS ENVIRONMENT DISCLOSURE USA |
| Language: | eng |
| Abstract: | The paper examines current corporate environmental reporting practices within UK and US annual reports and suggests that elements of the legal and regulatory framework of each country which regulate environmental activity, and so influence environmental performance, determine the types of disclosures made. The environmental management context is examined to present an explanation of recent developments and to suggest what influences on reporting practice may be important. Theoretical considerations are examined to establish whether the types of disclosure arising from regulatory pressures demonstrate that accountability exists in the disclosure of environmental information, and to what extent the disclosure discharges the organisation's accountability to the users of such information. |
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