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Environmental initiatives: towards triple‐bottom line reporting

205 citations0/0 files storedCorporate Communications An International Journal

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Environmental Sustainability in Business

Abstract

The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two‐year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple‐bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

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References

1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1999Cannibals with forks: the triple bottom line of 21st century business 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1970Content Analysis for the Social Sciences and Humanities.1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 1955Reliability of Content Analysis: The Case of Nominal Scale Coding

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