کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10491672 | 939753 | 2005 | 15 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The Role of Environmental Initiatives in Encouraging Companies to Engage in Environmental Reporting
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار و مدیریت بین المللی
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چکیده انگلیسی
A number of studies have indicated that the environmental disclosure of corporations is still at a very low level even though they are faced with increasing pressures from diverse stakeholder groups, including governmental agencies, to address environmental concerns. In spite of the substantial contingent financial exposure created by the superfund legislation in the US for chemical and similar firms, disclosures of liabilities are a relatively recent phenomenon (Milne and Patten, 2002). In an attempt to encourage and help corporations to engage in environmental reporting, some international organisations have produced environmental initiatives. This study considers a range of these initiatives, put forward by different organisations as an attempt to aid the development of social and environmental disclosures. The question, which the study attempts to answer, is whether these initiatives help corporations to overcome the obstacles preventing the production of more detailed environmental reports.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: European Management Journal - Volume 23, Issue 6, December 2005, Pages 702-716
Journal: European Management Journal - Volume 23, Issue 6, December 2005, Pages 702-716
نویسندگان
Robert Dixon, Gehan A. Mousa, Anne Woodhead,