1-49
ENVIRONMENTAL REPORTING AN INSIGHT
Tracy-Anne De Silva

Lecturer in Accounting

Centre of Accounting Education and Research

Commerce Division

PO Box 84

Lincoln University

Lincoln 7647

New Zealand

Ph: +64 3 325 2811 extn 8262

Fax: +64 3 325 3847

Email: desilvat@lincoln.ac.nz

Environmental reporting is an accounting of how an organisation’s actions and activities impact on the natural environment. Accounting, if used appropriately, can provide organisations with the means to be accountable to all stakeholders. Accounting should provide relevant reliable measures of the discharge of managerial stewardship of enterprise resources and the discharge of social trust. Environmental reporting has a significant role to play in improving environmental awareness – the first step toward improving environmental responsibility and stewardship. Knowledge of why and how organisations engage in environmental reporting is necessary to enhance this discharge.

Eleven New Zealand and Australian companies were interviewed using a semi-structured interview process. The paper avoids preconceived notions about the ideal response and links to theory, so as not to bias the interpretation away from what is to what should be. The evidence provides important insights into why companies engage in environmental reporting and the factors affecting that engagement.

 
Full Paper (.pdf format, 257.0 kb)
Full Paper (.ppt format, 140.0 kb)

All Submissions
8:00 AM-8:00 PM, Friday, June 15, 2007, Oral

The Ontario, Canada 2007 Meeting