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| Author: | Gibson, K. O'Donovan, G. |
| Title: | Corporate governance and environmental reporting: an Australian study |
| Journal: | Corporate governance
2007 : SEP, VOL.15:5, p. 944-956 |
| Index terms: | corporate governance environmental accounting company reports Australia |
| Language: | eng |
| Abstract: | The best practice recommendations by the Corporate Governance Council (CGC) of the Australian Stock Exchange in 2003 clearly linked corporate regulators' concerns about good governance to the concept of corporate social and environmental (henceforth as: env.) responsibility. This paper reports on the quantity and categories of environmental information (henceforth as: env-info) disclosed in the corporate annual reports (as: ann-repts.) of more than 40 Australian companies across eight industry groups from 1983 to 2003. The results show that an increasing number of companies are disclosing env-info, and the relative volume of such information in ann-repts. is increasing across all categories. |
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