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| Author: | Thompson, P. Cowton, C.J. |
| Title: | Bringing the environment into bank lending: implications for environmental reporting |
| Journal: | British Accounting Review
2004 : JUN, VOL. 36:2, p. 197-218 |
| Index terms: | Banking Corporate responsibility Environmental accounting |
| Language: | eng |
| Abstract: | This article examines the extent to which banks use environmental considerations in their corporate lending decisions, and the sources from which the required information is gathered. The data is from banks engaged in corporate lending in the UK. The results indicate that banks tend not to require more comprehensive forms of environmental disclosure such as a separate corporate environmental report. |
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