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Tekijä:Niskala, M.
Pretes, M.
Otsikko:Environmental reporting in Finland: a note on the use of annual reports
Lehti:Accounting, Organizations and Society
1995 : AUG, VOL. 20:6, p. 457-466
Asiasana:FINLAND
COMPANY REPORTS
ENVIRONMENT
Kieli:eng
Tiivistelmä:This paper analyses changes in corporate environmental reporting practices among large Finnish firms in the past five years. Using content analysis of annual reports, the authors analysed the willingness of firms to disclose environmental information in the years 1987 and 1992. Their sample consisted of 75 Finnish corporations drawn from the largest firms in the most environmentally sensitive industries. The results indicate marked changes in environmental reporting practices between 1987 and 1992.
SCIMA tietueen numero: 139802
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