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Relevant bibliographies by topics / Environmental reporting

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Academic literature on the topic 'Environmental reporting'

Author: Grafiati

Published: 4 June 2021

Last updated: 9 June 2025

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Journal articles on the topic "Environmental reporting"

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Fallan, Even. "Environmental Reporting Regulations and Reporting Practices." Social and Environmental Accountability Journal 36, no. 1 (January 2, 2016): 34–55. http://dx.doi.org/10.1080/0969160x.2016.1149300.

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Brosowski, Jan, and Christian Lenz. "Customised environmental reporting." International Journal of Environment and Sustainable Development 3, no. 1 (2004): 18. http://dx.doi.org/10.1504/ijesd.2004.004687.

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Wilmshurst, Trevor D., and Geoffrey R. Frost. "Corporate environmental reporting." Accounting, Auditing & Accountability Journal 13, no. 1 (March 1, 2000): 10–26. http://dx.doi.org/10.1108/09513570010316126.

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This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.

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Solomon, Aris. "Could Corporate Environmental Reporting Shadow Financial Reporting?" Accounting Forum 24, no. 1 (March 2000): 30–55. http://dx.doi.org/10.1111/1467-6303.00028.

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He, Christina, and Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, no. 1/2 (April 8, 2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items. Findings – Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries. Research limitations/implications – Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards. Practical implications – As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations. Originality/value – The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.

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Bednárová, Michaela, Roman Klimko, and Eva Rievajová. "From Environmental Reporting to Environmental Performance." Sustainability 11, no. 9 (May 2, 2019): 2549. http://dx.doi.org/10.3390/su11092549.

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This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that the main factors related to actual environmental performance were the region and level of environmental disclosure.

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Toralieva, Gulnura. "Environmental Reporting in Kyrgyzstan." Problems of Post-Communism 58, no. 2 (March 2011): 58–66. http://dx.doi.org/10.2753/ppc1075-8216580205.

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Entman, Robert M. "Reporting Environmental Policy Debate." Harvard International Journal of Press/Politics 1, no. 3 (June 1996): 77–92. http://dx.doi.org/10.1177/1081180x96001003007.

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Steven, Marion. "Standardisation of environmental reporting." International Journal of Environment and Sustainable Development 3, no. 1 (2004): 76. http://dx.doi.org/10.1504/ijesd.2004.004690.

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Fernandez, Daniel P., Christine P. Andrews, and Jacqueline R. Conrecode. "Reporting Contingencies: Environmental Liabilities." Journal of Business Case Studies (JBCS) 8, no. 2 (February 8, 2012): 123–34. http://dx.doi.org/10.19030/jbcs.v8i2.6797.

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Dissertations / Theses on the topic "Environmental reporting"

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Parker, Jonathan Duguid Edward. "Environmental reporting and environmental indices." Thesis, University of Cambridge, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.358483.

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Cowan, Stacey Lynn, and s. cowan@cqu edu au. "Environmental reporting and the impacts of mandatory reporting requirements." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080110.085951.

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This thesis examines the strategic and potentially legitimising nature of voluntary environmental reporting. First, the thesis examines the relationship between emission levels on the National Pollutant Inventory and the quantity of total voluntary environmental disclosures, voluntary emission disclosures and positive voluntary environmental disclosures in annual reports. Second, an examination of changes in the quantity of disclosures discussing compliance with the National Pollutant Inventory and/or disclosures concerning pollution emissions is undertaken. Taking into consideration the findings relating to the strategic nature of voluntary disclosures, the thesis then examines the potential of such disclosures to impact upon the usefulness of mandatory annual report disclosure requirements. This is undertaken by investigating whether significant differences exist between environmental disclosure practices in the voluntary sections of annual reports for corporations reporting non-compliance, and those not reporting non-compliance, in the directors' report pursuant with the requirements of s. 299(1)(f) of the Corporations Law. The findings suggest that, for the sample corporations, a change in environmental regulation may have been an impetus for changes in voluntary environmental disclosure practices in annual reports. Disclosures are identified as being discretionary, and potentially reactive to changes in environmental regulation, with a significant increase in the quantity of voluntary disclosures relating to the National Pollutant Inventory and in the number of corporations making voluntary emission disclosures during the period. Hence, voluntary disclosures, although discretionary, may provide some indication of the corporation's actual environmental activities and provides some support for industry arguments to maintain a voluntary environmental disclosure system. A comparison of the quantity and nature of voluntary disclosures for corporations required to report non-compliance with, and those reporting no non-compliance with, environmental regulations in the directors' report found no significant differences in disclosure practices between the two groups; that is, in contrast to the findings of previous research, those reporting non-compliance had no higher propensity for either greater quantities of voluntary environmental disclosures or positive voluntary environmental disclosures. The findings suggest that the limitations faced by s. 299(1)(f) in its early years may have resulted in it not being perceived as a legitimacy threat by the sample corporations or as a lesser threat than others such as the NPI. Therefore, questions remain as to whether the section is able to produce the outcomes proposed at its inception. Overall, taking into consideration the discretionary nature of voluntary environmental disclosures, and the limitations of s. 299(1)(f), concern remains as to the quality of the Australian annual report environmental reporting system and the potential for the existence of voluntary environmental disclosures in the annual report to reduce the usefulness of a mandatory disclosure system to users. These findings suggest a need for further research into the effect of both mandatory and voluntary environmental disclosures on users' perceptions of corporate environmental performance.

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Crowther, D. E. A. "The dialectics of corporate reporting : a semiotic analysis of corporate financial and environmental reporting." Thesis, Aston University, 1999. http://publications.aston.ac.uk/10733/.

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The central argument to this thesis is that the nature and purpose of corporate reporting has changed over time to become a more outward looking and forward looking document designed to promote the company and its performance to a wide range of shareholders, rather than merely to report to its owners upon past performance. it is argued that the discourse of environmental accounting and reporting is one driver for this change but that this discourse has been set up as in conflicting with the discourse of traditional accounting and performance measurement. The effect of this opposition between the discourses is that the two have been interpreted to be different and incompatible dimensions of performance with good performance along one dimension only being achievable through a sacrifice of performance along the other dimension. Thus a perceived dialectic in performance is believed to exist. One of the principal purposes of this thesis is to explore this perceived dialectic and, through analysis, to show that it does not exist and that there is not incompatibility. This exploration and analysis is based upon an investigation of the inherent inconsistencies in such corporate reports and the analysis makes use of both a statistical analysis and a semiotic analysis of corporate reports and the reported performance of companies along these dimensions. Thus the development of a semiology of corporate reporting is one of the significant outcomes of this thesis. A further outcome is a consideration of the implications of the analysis for corporate performance and its measurement. The thesis concludes with a consideration of the way in which the advent of electronic reporting may affect the ability of organisations to maintain the dialectic and the implications for corporate reporting.

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Melin, Therese, and Lina Webrell. "Environmental Performance Reporting : A study of three companies." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-101968.

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<p>The environment is one of the most significant global issues of today and companies and company leaders have realized its increased importance. In order to improve stakeholder relations and company transparency many companies have started to report their environmental performance through the Global Reporting Initiative (GRI) framework. The purpose of our thesis is thus to examine how companies report their environmental performance in accordance with GRI. We examine the reporting by companies during a three year period to see if there has been a change in the way they report. Further, we intend to examine possible differences between the companies’ reporting. The three companies examined in this thesis all use the GRI framework when making their Sustainability Reports. They however report their environmental work differently as they can choose exactly how to report and what kind of information to add to the reports. The diverse information given in the reports complicates a comparison between the companies environmental reporting. Legislation can make comparison between the companies reporting more credible.</p>

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De, Silva T.-A. "Voluntary environmental reporting: the why, what and how." Lincoln University, 2008. http://hdl.handle.net/10182/928.

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Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, continuing their reluctance to be open and accountable about their environmental impacts. This suggests organisations currently have little understanding of why they should report, what they should report and/or how they should report. For environmental reporting progress to be achieved it is important that we have knowledge of how various factors influence voluntary environmental reporting engagement. This research, in contributing to and extending the body of environmental reporting knowledge, aims to provide an understanding of the Why, What and How of voluntary environmental reporting by specifically examining: why organisations should, and why organisations do, voluntarily report environmental information; what environmental information organisations should, and what environmental information organisations do, voluntarily report; and how organisations should, and how organisations do, voluntarily report environmental information. In using a combination of research methodologies this research extends prior CSR reporting studies – closing the gap between voluntary environmental reporting practice and theory, providing better insights into the underlying reasons and motivations for voluntary environmental reporting, and providing improved knowledge of the considerations made by companies as part of the voluntary environmental reporting process. In doing so, this research presents a more recent examination of voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies. Aspects of voluntary environmental reporting that have not been extensively examined before, particularly in Australasia, are examined. These include a focus on content-quality (as opposed to reporting quantity), an investigation of the effect of public pressure (using a combination of three proxy measures), and, through the use of qualitative research, an expansion of the insights obtained from quantitative data. This research finds that New Zealand and Australian publicly listed companies continue to have an insufficient and incorrect understanding of why they should report, what they should report and/or how they should voluntarily report environmental information. This deficient understanding results in voluntary environmental reporting in their annual reports which is inadequate – the reporting lacks meaning and purpose (i.e. has form but little or no substance), and reflects managers’ incorrect perceptions about the environmental impact of their company’s actions and activities. As a result voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies fails to “… give an understanding, which is not misleading, …” of the environmental consequences of an organisation’s actions and activities (adapted from Alexander & Jermakowicz, 2006, p. 132), providing little accountability to stakeholders, and serving neither external stakeholders nor those reporting well. As the demand for organisations to demonstrate accountability to stakeholders continues to increase over time it is important to develop informed environmental reporting guidance and undertake further examinations of the Why, What and How of environmental reporting.

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Wong, Renfred. "Corporate social and environmental reporting : a user perspective." Thesis, University of Bath, 2012. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.558896.

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Most extant studies of corporate social and environmental reporting (CSER) tend to examine the volume of CSER by companies. In contrast, the significance of this thesis lies in its focus on key stakeholders who are users of CSER and their needs. The perspectives of multiple key stakeholders, including investing, procuring and campaigning stakeholders, are investigated with respect to what they perceive to be valuable social and environmental reporting in supporting decision making. This thesis also goes beyond CSER and examines social and environmental reporting from other sources, including but not limited to reporting arising from private meetings between companies and stakeholders and information about companies’ social and environmental impact or performance from information intermediaries. Stakeholder perceptions on the value and the qualitative characteristics of social and environmental reporting have been sought through semi-structured questionnaire with individuals drawn from the key stakeholder groups. Consistent with stakeholder theory, it is expected that stakeholder needs may vary. The findings in this thesis support a hypothesised relationship between the value of social and environmental reporting and information qualitative characteristics. Other key findings show that the availability of social and environmental reporting affects stakeholders’ extent of use of social and environmental reporting and that the drivers for the value of information and the extent of use of information are different. The findings present important implications for both company managers and policy-makers. Company managers are better informed concerning stakeholder information needs. Thus they are better equipped to make decisions about the extent, scope and form of CSER. Furthermore, this thesis enables policy-makers to assess whether CSER requirements under current regulatory mechanisms reflect stakeholder needs. Finally this thesis has contributed towards enriching literature in the CSER area.

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Poppleton, Lawrence. "Qualitative social inquiry and state of the environment reporting : can qualitative social inquiry make a contribution to the state of the environment reporting? /." Title page, contents and abstract only, 1998. http://web4.library.adelaide.edu.au/theses/09ENV/09envp831.pdf.

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Van, der Hoogen Anthea. "An enterprise architecture for environmental information management and reporting." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021040.

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Organisations globally are communicating their environmental sustainability impact to stakeholders by means of the widely used sustainability report. A key benefit of environmental sustainability reporting is that organisations can gain a positive reputation when these reports are presented to stakeholders. Organisations in South Africa are faced with many challenges regarding managing sustainability information and producing an environmental sustainability report. Two of the primary challenges are the many diverse standards for sustainability reporting and data quality issues. Information Technology (IT) can be used to support and improve the process of sustainability reporting but it is important to align the environmental sustainability strategies with the strategies of business and also with the IT strategy to avoid silos of information and reporting. Enterprise Architecture (EA) can be used to solve alignment problems since it supports business-IT alignment. EA is defined by the International Standards Organisation (ISO) as “The fundamental concepts or properties of a system in its environment embodied in its elements, relationships, and in the principles of its design and evolution”. It can be argued, therefore, that EA can be used to support environmental sustainability information management and the reporting process by means of its support of improved business-IT alignment and ultimately integrated systems. The main objective of this study is to investigate how EA can be used to support environmental information management (EIM) and reporting. A survey study of thirty one prominent South African organisations was undertaken in order to investigate the status of their EA adoption and environmental reporting and EIM processes. An EA for EIM Toolkit and a set of guidelines are proposed which can provide support for EIM through the use of EA. These guidelines were proposed based on best-practice for each of the three process levels of an organisation, namely, the strategic level, the operational level and the technological level. The toolkit and guidelines were derived from theory and the results of the industry survey were then validated by an in-depth analysis of a case study consisting of multiple cases with key employees of seven South African organisations which have proved to be successful at EA and EIM and reporting. The results of the case study show that the EA for EIM Toolkit and related guidelines can assist organisations to align their environmental sustainability strategies with their organisational and IT strategies.

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Rowe, Anna Lee. "Greening corporate dragon's environmental management and reporting in Shanghai." Phd thesis, Australia : Macquarie University, 2006. http://hdl.handle.net/1959.14/26145.

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Thesis (PhD)--Macquarie University, Macquarie Graduate School of Management, 2006.<br>Bibliography: p. 240-276.<br>Introduction -- "Greening" phenomena of corporate environmental management and reporting -- China's environmental management and reporting -- Research theoretical methodology -- "Evolutionary epic" of China's environmental management institutions -- Findings and conceptualisation of CEM and CER -- Further discussion and implications -- Conclusion.<br>What was once the preserve of a 'green' social organisational fringe, Corporate Environmental Management (CEM) and Corporate Environmental Reporting (CER), have increasingly become a core business strategy. Research studies in this arena have been centred on industrialised nations (e.g., Guthrie and Parker, 1990), and until recently, comparatively sparse focus on developing nations (Belal, 2000), particularly in empirical studies on CER in the People's Republic of China (PRC). -- As the most populous nation on earth with one fifth of humanity (1.3 billions), China's astounding economic growth and resource consumption (Economist, 2005), provide 'telescoping' lessons in understanding the embracing of CEM and CER in rapidly developing countries. Motivated by China's unique institutional structure and embryonic stage of environmentalism (Luo and Yuwen, 2001; Chan and Welford, 2005), this field study explored the 'greening' phenomena of CEM and CER as perceived by senior managers in Shanghai. -- Utilising a modified grounded research approach (Strauss and Corbin, 1990; 1994; Whiteley, 2004), the constructivist ontology was chosen to penetrate the social context of the companies interviewed. Grounded in the data and applying interpretive epistemology, this qualitative research elucidated our awareness about the normative assumptions underpinning CEM and CER in Shanghai. The emergent model illuminated our understanding of how Chinese institutions and senior individuals within enterprises responded to the greening challenges, and how senior managers matched their personal beliefs with perceived CEM and CER. -- The results in this study indicated that CEM and CER were influenced and/or constrained by formal institutional rules (e.g., environmental policies and laws) and informal cultural institutional norms (e.g., Guanxi, trust and secrecy). The findings resonate well with institutional theoretical constraints (Powell and DiMaggio, 1991; Fogarty, 1992a) and cognitive dissonance theory (Festinger, 1962). This is attributable to the dilemma of balancing the 'yin and yang' of long term environmental sustainability and short term economic growth.<br>Mode of access: World Wide Web.<br>viii, 289 p. ill

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Ekara, Helfaya Akrum Nasr. "Assessing the measurement of quality of corporate environmental reporting." Thesis, University of Aberdeen, 2012. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=186852.

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An increasing number of companies are reporting their environmental performance, impacts, and activities. The objectives of such reports are many including, in particular, reacting to external pressures from company stakeholders demanding more information about environmental performance. This might also be matched by management requiring information to better run the business - hence an internal requirement for information that would then be available for publication. Because, this environmental reporting serves multiple objectives and satisfies different needs of different readers, it varies in the type of information provided, the scope and depth of material disclosed, presentation formats used, the credibility of the information provided and its overall quality. Although richness of report content, scope of topics covered, presentation and credibility of this content have all been used to assess the quality of corporate environmental reporting (CER), to date most prior studies have looked simply at the volume of and/or the types of information when assessing the quality of CER. Studies have used two main indices to measure disclosure quality; subjective analysts' indices and semi-objective indices. Subjective indices such as the Association of Investment Management and Research (AIMR), formerly the Financial Analysts Federation (FAF) disclosure ratings, are built on corporate disclosures' ratings weighted by a panel of leading analysts in each industry. In semi-objective indices, on the other hand, a pre-determined list of items (topics of disclosure) is developed and tested for their presence (absence ) and/or the richness of their content. It is noted that most disclosure studies adopt this second approach in the form of disclosure index studies, a partial type of content analysis. Other disclosure measures have included textual analysis such as thematic content analysis, readability studies, and linguistic analysis. However, there is no consensus about the best measure for assessing reporting quality. One of the most important limitations encountered in the disclosure literature is the difficulty in assessing the quality of disclosure (Healy and Palepu, 2001; Urquiza et al., 2009). For example, these studies identify three key limitations. Firstly, there is inherent subjectivity involved in the selection of the quality measure and in the coding scheme to assess this 'quality' generally researchers choose their own methods or proxies. Secondly, there is an ignorance of the quality perceptions of preparers and users of corporate disclosure. Hammond and Miles (2004) argue that we cannot assess the quality of disclosure independently of a detailed understanding of users' need of disclosure. Thirdly, it has been common to use annual reports (ARs) to assess the extent and quality of corporate responsibility disclosure, ignoring the other reporting media such as corporate responsibility reports (CRRs), websites, home advertisings, etc (Forst et al., 2005; KPMG, 2011). Thus considering the fact that robust, reliable, and replicable quality assessment is problematic, the objectives of this research are threefold. Firstly, to build a more representative quality model based on the findings of a questionnaire ascertaining the views of both preparers and distinct categories of readers of ARs and/or CRRs. Secondly, to apply this model to FTSE 100 CER in both ARs and CRRs to ascertain whether the proxies frequently used in prior literature yield similar results to those derived from this more complex model. Thirdly, to investigate whether the common use of ARs, rather than more detailed CRRs in assessing CER quality is giving a misleading picture of the level and richness of disclosure available to stakeholders.

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Books on the topic "Environmental reporting"

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Baldarelli, Maria-Gabriella, Mara Del Baldo, and Ninel Nesheva-Kiosseva. Environmental Accounting and Reporting. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50918-1.

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Bagshaw, Katharine. Reporting on environmental issues. London: Accountancy Books, 1999.

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Canadian Institute of Chartered Accountants., ed. Reporting on environmental performance. Toronto: Canadian Institute of Chartered Accountants, 1994.

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McLintock, Kpmg Peat Marwick, ed. UK environmental reporting survey. London: KPMG., 1992.

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Canadian Institute of Chartered Accountants., ed. Reporting on environmental performance. Toronto: Canadian Institute of Chartered Accountants, 1994.

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1950-, Firetog Theodore W., Bale Richard W. 1958-, and Government Institutes, eds. Environmental reporting and recordkeeping requirements. 3rd ed. Rockville, Md: Government Institutes, 1994.

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Chartered Institute of Management Accountants., ed. Managing and reporting environmental performance. London: CIMA, 1990.

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Institute of Chartered Accountants in England and Wales., ed. Environmental issues in financial reporting. [S.l.]: Institute of Chartered Accountants, 1996.

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World Industry Council for the Environment., ed. Environmental reporting: A manager's guide. Paris: WICE, 1994.

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Institutes, Government, ed. Environmental reporting and recordkeeping requirements. 2nd ed. Rockville, Md: Government Institutes, 1992.

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Book chapters on the topic "Environmental reporting"

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Thies, Hans, and Katarina Stanoevska-Slabeva. "Environmental Reporting." In Organizations’ Environmental Performance Indicators, 63–73. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-32720-9_6.

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Allan, Stuart. "Improving environmental reporting." In The Routledge Handbook of Environment and Communication, 208–20. 2nd ed. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003119234-16.

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Dingwerth, Klaus, and Cornis van der Lugt. "Reporting." In Essential Concepts of Global Environmental Governance, 216–18. Second edition. | Abingdon, Oxon; New York: Routledge, 2021.: Routledge, 2020. http://dx.doi.org/10.4324/9780367816681-88.

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Fichter, Klaus, and Jens Clausen. "European Environmental Reporting Scheme." In Schritte zum nachhaltigen Unternehmen, 270–71. Berlin, Heidelberg: Springer Berlin Heidelberg, 1998. http://dx.doi.org/10.1007/978-3-642-72000-0_22.

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Hitchens, David M. W. N., Jens Clausen, and Klaus Fichter. "European Environmental Reporting Scheme." In International Environmental Management Benchmarks, 248–49. Berlin, Heidelberg: Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-642-58442-8_23.

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Lewis, Douglas W., and David McConchie. "Environmental and Scientific Reporting." In Practical Sedimentology, 202–13. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4615-2634-6_10.

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Ghio, Alessandro, and Roberto Verona. "Social and Environmental Reporting." In Contributions to Management Science, 101–48. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-42299-8_4.

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Guthrie, James, and Carol Adams. "Social and Environmental Reporting." In Environmental Management and Decision Making for Business, 159–65. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230524460_16.

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Al-Hamadeen, Radhi. "Environmental accounting and reporting." In Routledge Handbook of Environmental Accounting, 300–314. Milton Park, Abingdon, Oxon; New York, NY: Routledge, 2021.: Routledge, 2021. http://dx.doi.org/10.4324/9780367152369-26.

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Marston, Claire. "Environmental Influences on Accountancy." In Financial Reporting in India, 1–34. London: Routledge, 2025. https://doi.org/10.4324/9781003617655-1.

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Conference papers on the topic "Environmental reporting"

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Ngee, Hui Qian, Asha Ganesh, Muhammad Aizat Noor Azmi, Tiong Yew Tang, Muaadh Mukred, Fathey Mohammed, and Adi Affandi Bin Ahmad. "Environmental. Social and Governance (ESG) Scores Automation in Global Reporting Initiative (GRI) with Natural Language Processing." In 2024 7th International Conference on Internet Applications, Protocols, and Services (NETAPPS), 1–7. IEEE, 2024. https://doi.org/10.1109/netapps63333.2024.10823436.

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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024, 641–48. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a great responsibility for professional accountants to create and communicate comprehensively and transparently the long-term value of organizations. Due to their genuine integrity, backed with ethical behavior and professional expertise, many believe that accountants are best positioned for that role. However, to be able to understand and quantify the environmental, social and corporate related risks, to identify materiality and to prepare quality disclosures for sustainability-related information, professional accountants need to develop their professional skillset. This paper aims at outlining the main effects of sustainability development over the accountancy profession and to highlight the new competences, needed in accountant�s professional profile through the lens of the new sustainability reporting framework. Main implication is that the new elaborate roles within the sustainable organization will enhance their skillset and will place new development opportunities in front of professional accountants. A combination of interpretive and critical scientific research methods has been applied to this study.

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Maj, Jolanta. "ENVIRONMENTAL REPORTING IN POLISH ORGANISATIONS." In 18th International Multidisciplinary Scientific GeoConference SGEM2018. Stef92 Technology, 2018. http://dx.doi.org/10.5593/sgem2018/5.3/s28.044.

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Pavelescu, Cezara, Daniela Panus, and Ilia Neagu. "Environmental, social and governance (ESG) reporting." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.57.

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Raportarea ESG este un aspect inovator care oferă organizațiilor oportunitatea de a identifica, evalua și gestiona riscuri precum schimbările climatice, drepturile omului și practicile slabe de guvernare, pentru a se proteja de viabilitatea și reziliența pe termen lung. Mai mult, ESG este o modalitate reală de a atrage și reține clienți, angajați și, precum și alte părți interesate. Am selectat o serie de surse, cum ar fi link-uri, cărți și unele rapoarte financiare pentru a dezvolta conceptul de ESG în acest raport. Pentru a adăuga, metodologia noastră constă în analiză conceptuală, legislativă, comparativă atât a practicii naționale, cât și internaționale. Vom începe cu descrierea celor trei piloni principali, astfel încât literele care reprezintă ESG vor clarifica și argumenta numele acestuia. În cele din urmă, am ajuns să înțelegem avantajele noțiunii și nevoia acesteia pentru viitorul companiilor. Entitățile trebuie să fie în continuă dezvoltare pentru a exista pe piață și pentru a supraviețui expunerii la risc.

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Shepherd, David D. "Environmental product declarations - transparency reporting for sustainability." In 2016 IEEE-IAS/PCA Cement Industry Technical Conference. IEEE, 2016. http://dx.doi.org/10.1109/citcon.2016.7742664.

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Leitoniene, Sviesa, and Kristina Kundeliene. "Sustainability reporting: the environmental impacts of digitalization." In 2021 IEEE International Conference on Technology and Entrepreneurship (ICTE). IEEE, 2021. http://dx.doi.org/10.1109/icte51655.2021.9584743.

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Kotsiantis, Sotiris, and Dimitris Kanellopoulos. "Applying Machine Learning Techniques for Environmental Reporting." In 2008 Fourth International Conference on Networked Computing and Advanced Information Management (NCM). IEEE, 2008. http://dx.doi.org/10.1109/ncm.2008.119.

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Knežević, Goranka, and Marija Kostić. "ENVIRONMENTAL REPORTING ON THE WORLD WIDE WEB." In Sinteza 2014. Belgrade, Serbia: Singidunum University, 2014. http://dx.doi.org/10.15308/sinteza-2014-537-540.

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Minton, Jacquie. "Development of the Space Operations Incident Reporting Tool (SOIRT)." In International Conference On Environmental Systems. 400 Commonwealth Drive, Warrendale, PA, United States: SAE International, 1996. http://dx.doi.org/10.4271/961613.

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Murphy, Helen, and Bertrand Janus. "Managing HSE Performance Through Sustainability Reporting." In SPE E&P Health, Safety, Security and Environmental Conference-Americas. Society of Petroleum Engineers, 2015. http://dx.doi.org/10.2118/173522-ms.

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Reports on the topic "Environmental reporting"

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Author, Not Given. Federal Environmental Reporting Requirements Handbook. Office of Scientific and Technical Information (OSTI), May 1990. http://dx.doi.org/10.2172/5393479.

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Bayne, C. K., D. D. Schmoyer, and R. A. Jenkins. Practical reporting times for environmental samples. Office of Scientific and Technical Information (OSTI), February 1993. http://dx.doi.org/10.2172/10156753.

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Wentworth, Jonathan. Meaningful environmental and social governance reporting for net zero. Parliamentary Office of Science and Technology, April 2021. http://dx.doi.org/10.58248/hs32.

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Ward, Beverly. Case Studies in Environmental Justice and Public Transit Title VI Reporting. Tampa, FL: University of South Florida, August 2005. http://dx.doi.org/10.5038/cutr-nctr-rr-2004-05.

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Traceski, T. T. Hazardous Substance Release Reporting Under CERCLA, EPCR {section}304 and DOE Emergency Management System (EMS) and DOE Occurrence Reporting Requirements. Environmental Guidance. Office of Scientific and Technical Information (OSTI), June 1994. http://dx.doi.org/10.2172/10162069.

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Huynh, Thomas, and Joseph Kriz. Final Environmental Assessment for Rapid Attack Identification, Detection, and Reporting System - Block 10. Fort Belvoir, VA: Defense Technical Information Center, May 2007. http://dx.doi.org/10.21236/ada640592.

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Arasu, Sibi, and Kaavya Pradeep Kumar. Ways of Telling: A Handbook for Reporting on Climate Change in South India. Indian Institute for Human Settlements, 2021. http://dx.doi.org/10.24943/wthrccsi02.2021.

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Stories around climate change are not easy to tell. They are complex, technical, and develop slowly. In newsrooms where speed is king, accurate and comprehensive reporting on environmental crises often takes a hit. Scientific rigour and accuracy, sensitive representations and consistent reportage on more slow-onset events such as drought and sea-level rise are critical to build public awareness and set the agenda for more ambitious climate policies that cater to the needs of the most vulnerable.

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Gonzalez Diez, Verónica M. OVE's Environmental Performance Review applied to the Energy Sector. Inter-American Development Bank, February 2011. http://dx.doi.org/10.18235/0010449.

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This review evaluates IDB's performance applying environmental safeguards to the energy sector (infrastructure), as well as IDB's review process of the environmental and social assessment conducted by borrowers. The review found consistency issues in the application of safeguards across different types of projects. In general, results show that private sector environmental assessments score better than their public sector counterparts in terms of quality. The realignment process of the IDB in 2007 implied that the same group of environmental and social specialists will be involved in reviewing and monitoring private and public projects, thus providing opportunities for the transference of environmental expertise to public sector operations. Once projects are approved, the IDB reporting system offers limited information regarding the environmental and social follow-up of the ex-ante analyses. It is recommended that the IDB moves beyond the administrative compliance approach to document the environmental and social effects of IDB-funded projects.

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Yang, Jiaqi, Satoru Yamadera, and Shu Tian. Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability: Evidence from Japan. Asian Development Bank, October 2024. http://dx.doi.org/10.22617/wps240467-2.

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To determine environmental, social, and governance (ESG) materiality trends in Japen, this paper analyzes textual data—in eXtensible Business Reporting Language (XBRL) format—from the annual securities reports of over 3,800 listed companies. The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performance of companies.

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Sharma, Bhavna, Bryan Swanton, Joseph Kuo, Kimny Sysawang, Sachi Yagyu, Aneesa Motala, Danica Tolentino, Najmedin Meshkati, and Susanne Hempel. Use of Life Cycle Assessment in the Healthcare Industry: Environmental Impacts and Emissions Associated With Products, Processes, and Waste. Agency for Healthcare Research and Quality (AHRQ), November 2024. http://dx.doi.org/10.23970/ahrqepctb48.

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Objectives. The objective of this Technical Brief is to assess the current use of life cycle assessment (LCA) frameworks in healthcare research and practice, understand the components of those frameworks, review LCA studies that have been conducted, and assess gaps in research and practice to guide future directions. Review methods. A scoping review combined with Key Informant interviews provided the input for the report. We searched a combination of biomedical (PubMed®); environmental (Agricultural & Environmental Science Collection, Environmental Science Database, Environment Index); and technical research (Web of Science, Scopus) databases for this interdisciplinary research topic. Gray literature sources included the research registries ClinicalTrials.gov, National Institutes of Health (NIH) RePORTER, Environmental Protection Agency Health and Environmental Research Online (HERO), European Research Council projects, and the International Clinical Trials Registry Platform (ICTRP) for ongoing research. Citation screening involved two independent reviewers who screened full text, supported by machine learning. Data were abstracted in a pilot-tested database. Key Informants included experts in LCA frameworks, healthcare operations, developers of tools for healthcare organizations/providers, researchers, organizational policy, and industry. Findings. Searches identified 5,430 citations, of which 836 were obtained as full text; 178 publications met eligibility criteria. We identified nine LCA frameworks, the majority of which were adapted rather than developed for healthcare, using existing frameworks for LCA on residential construction, financial reporting, health technology assessment, and handprint analysis. The frameworks were published in the last 5 years and were not found to be applied in any other study. In total, we identified 164 LCAs published in the scientific literature, primarily originating in the United States, United Kingdom, and Australia. Additional literature originated from Canada and Asian, European, and Latin American countries. Approximately a third of the studies were published by U.S.-based researchers. The studies explored a wide range of topics, from medical devices, products, and surgeries, to emissions from healthcare systems. The majority of studies addressed the full life cycle, from cradle to grave. Key Informants emphasized the importance of LCA to support reduction of healthcare emissions and waste, but noted time and resource limitations for conducting LCAs in clinical practice. The registered studies on frameworks and future research is sparse; we identified eight relevant projects. Conclusion. LCA frameworks were mainly adapted for healthcare and there is a need to develop a healthcare-specific LCA framework. Future research may need to focus on less resource intensive LCA methods to address the multitude of timely decisions that need to be made in routine healthcare operations. Future work should focus on developing scalable solutions that can be rapidly adopted and implemented in disparate healthcare settings. To address gaps, research should include development of a healthcare-specific life cycle inventory database, a healthcare-specific LCA methodology, and study reporting guidelines to ensure robustness of the LCA studies. It is critical for healthcare to understand the sector’s role in climate change, to assess the impacts from healthcare delivery, and to address healthcare industry waste and greenhouse gas emissions.

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