search query: @author Neu, D. / total: 9
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| Author: | Neu, D. Warsame, H. Pedwell, K. |
| Title: | Managing public impressions: Environmental disclosures in annual reports |
| Journal: | Accounting, Organizations and Society
1998 : APR, VOL. 23:3, p. 265-282 |
| Index terms: | COMPANY REPORTS ACCOUNTING ENVIRONMENT CORPORATE RESPONSIBILITY PUBLIC RELATIONS DISCLOSURE CANADA |
| Language: | eng |
| Abstract: | Through the juxtaposition of theory and an empirical illustration of the environmental disclosures included in the annual reports of Canadian public companies operating in the mineral extraction, forestry, oil and gas, and chemical industries over the 1982 to 1991 period, a study attempts to increase the understanding of the role and functioning of environmental disclosures. The analysis focuses on three concerns, that is, the influence of external pressure on environmental disclosures in annual reports, the characteristics of environmental disclosure vis-a-vis other social disclosures, and the association btw. environmental disclosures and actual performance. It is questioned whether such disclosures highlight positive environmental actions, obfuscate negative environmental effects or both. |
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