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Environmental Disclosure in the Annual Reports of British Companies: A Research Note

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 September 1991

Abstract

The environmental reporting practices of a group of “good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little consistency in reporting methods is found. A similar finding is seen in respect of a highly regulated sector, the water industry. In conclusion it is suggested that compliance with external standards should be considered as a means of encouraging the development of environmental reporting.

Keywords

Citation

Harte, G. and Owen, D. (1991), "Environmental Disclosure in the Annual Reports of British Companies: A Research Note", Accounting, Auditing & Accountability Journal, Vol. 4 No. 3. https://doi.org/10.1108/09513579110144442

Publisher

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MCB UP Ltd

Copyright © 1991, MCB UP Limited