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| Author: | Yapa, P.W.S. Harvey, D. Ellis, G. |
| Title: | Disclosure of corporate environmental policies in annual reports: Further evidence incorporating a national ideology - an Australian study |
| Journal: | Journal of Asia-Pacific Business
2005 : VOL 6:1, p. 75-90 |
| Index terms: | Environmental accounting Company reports Information Disclosure Australia |
| Language: | eng |
| Abstract: | Using content analysis, this study examines a sample of public companies listed on the ASX (Australian Stock Exchange) in 2000 and the reporting nexus btw. these companies' Corporate Environmental Policies (CEPs) and their annual reports. The results show that environmentally (here as: env-ly., for 'environmental' as: env-al.) sensitive companies are disclosing more env-al. information than other companies. This study shows that companies involved in the survey adopted some disclosure on env-al. issues based on the ideological belief in such env-al. issues. There are currently only limited requirements for any formal identification or reporting as to env-al. assets, liabilities or contingencies in Australia. The research has shown that env-ly. sensitive companies provided a significantly greater amount of voluntary positive env-al. disclosures than the non-sensitive companies. |
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