Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1004968 | The International Journal of Accounting | 2014 | 10 Pages |
Abstract
This article offers the authors' insights concerning the issues raised by Professor Trevor Wilkins in commentaries on the article “Mandatory environmental disclosures by companies complying with IAS/IFRS: the case of France, Germany, and the UK” (Barbu et al., 2014). As suggested by Professor Wilkins, we demonstrate the utility of the international environmental reporting grid proposed in Barbu et al. (2014, Table 3): (1) for IASB policymakers and other regulatory bodies, (2) for companies to improve their environmental reporting, (3) for further research, and (4) for understanding the economic and financial consequences of IAS/IFRS-compliant environmental information.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Elena M. Barbu, Pascal Dumontier, Niculae Feleaga, Liliana Feleaga,