TY  - JOUR
AB  - A consortium of environmental groups and pension fund managers in
the United States have recently announced a set of corporate guidelines
called the “Valdez Principles”. One guideline calls for
firms to prepare annual environmental reports, which would be
independently audited. Accountants have a comparative advantage in
performing such audits, as well as preparing the underlying reports.
This advantage is explained; the potential pitfalls which may hamper the
profession are also addressed.
VL  - 6
IS  - 5
SN  - 0268-6902
DO  - 10.1108/02686909110140823
UR  - https://doi.org/10.1108/02686909110140823
AU  - Stevens William P.
PY  - 1991
Y1  - 1991/01/01
TI  - The Auditing Profession and the “Valdez Principles”
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/04/25
ER  -