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Information drives the environmental profession — and the Internet contains increasing amounts of environmental information, with direct access for anyone in the world. This paper describes the scope and some limitations of the applied environmental information available through the Internet. Specific Internet sites are identified for their value to environmental and safety professionals, including: legislation; regulations; technical resources; business opportunities; and environmental experts. Considerations are provided for evaluating strengths of specific environmental resources, as well as identifying their weaknesses and limitations. Some business and non‐environmental uses of environmental information are also identified to allow the full importance of such data to be recognized. The paper concludes with considerations about how the Internet's increased information access is becoming a force for change within the environmental profession.

The contents of the annual reports of listed mining companies as well as of the Top 100 industrial companies in South Africa were analysed to determine how the disclosure of environmental information has changed over time. Disclosure of general environmental information increased until 1999 and then stabilised at that level. The initial increase in the disclosure of specific environmental information, such as measurable objectives and environmental performance, was followed by a decrease from 1998 onwards. A possible explanation could be that the lack of legal requirements with regard to the reporting of environmental information enables companies to decide what to report and what the extent of the reporting should be. They can therefore elect not to report specific and sometimes sensitive information, because stakeholders could perceive such information to be negative and it could therefore have a negative impact on the corporate image.

The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model.

The various social and environmental accounting methods are classified and discussed on the basis of various criteria such as the types of accounting principles and the content and information units utilized.

Current social and environmental accounting methods utilize different criteria, measurement units and principles, a fact that makes the information provided ambiguous and problematic for a reliable business‐society dialogue under a common and understandable context. A new classification is presented based on specific criteria in the prospect of developing a new accounting model.

The proposed new classification aiming to develop a new accounting model is a theoretical proposition which should be validated and tested in practice with a series of case studies before it can be recommended as an alternative to current accounting methods.

The paper attempts to highlight the drawbacks of the current social and environmental accounting methods and proposes a new classification for the development of a new accounting model.

This study aims to analyse the environmental scanning and information sources used by Jordanian firms. Furthermore, the relationship between environmental scanning and organisational characteristics (firm size and industry type), as well as organisational performance, is explored.

The empirical research was coordinated via a survey of 190 Jordanian publicly quoted firms. The results of the survey provided a rich source of data in relation to a variety of practices associated with environmental scanning in these firms.

The findings of this study show that scanning focus was higher for the general environmental sectors than the task environmental sectors. The results also demonstrate that these firms rely more on internal sources of information. Larger firms have more scanning activities, while smaller firms tend to focus on different sources of information. Additionally, some differences in the industry sector in terms of scanning behaviour were identified. This study also supports the literature regarding the positive relationship between environment scanning and organisational performance by providing new empirical evidence from the context of Middle East countries.

This paper provides empirical evidence on the nature and the practice of environmental scanning and its value for organisational performance in business firms in a Middle East context. From a theoretical perspective, this study engages in the “convergence versus divergence” debate regarding managers’ scanning behaviour around the world.

This study aims to examine the disclosure determinants of environmental performance indicators (EPIs) for a sample of US firms to understand if these disclosures are reliable or whether they are biased towards the reporting of positive information.

The study uses a panel data analysis to examine the association between firms’ EPIs disclosures and their environmental performances, and other economic and legitimacy factors.

The results show that firms’ disclosures are not associated with the level of environmental performance and that firms continue to provide EPI information even if they witness a decline in their environmental performance. The evidence suggests that firms’ environmental disclosures are reliable and indicative of their environmental performance.

The findings suggest that mandating EPI disclosures may increase the level of the information reported and reduce firms’ discretion over the disclosure of such information.

Reporting of EPIs is directly linked to firms’ environmental performances. By examining the association between EPI disclosures and environmental performance, the study contributes to the ongoing debate about firms’ reporting and whether it is informative to its stakeholders or whether firms use this type of information to legitimize their operations and portray it in a positive light.

The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008.

Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental disclosures, audit opinions and audit fees with difference in difference models. In addition, we also consider the influence of media attention, the polluting industry and internal control on the audit effect of environmental disclosure.

The results show that the level of environmental disclosure is significantly negatively correlated with the possibility of issuing non-standard audit opinions and audit fees after measure is implemented, especially hard environmental information. Further evidence indicates that the auditing effect of environmental disclosures is stronger on firms that receive less media attention, in firms with better internal controls, and in firms belonging to industries with heavy pollution.

In the Chinese setting, a high level of environmental information disclosures can effectively reduce the audit risk and lead to a high possibility of standard audit opinions and low audit fees. This effect is pronounced after issuing Measure. The conclusions suggest that measure and increasing environmental disclosure have an obvious positive audit effect and that firms should be forced or encouraged to disclose more environmental information from the perspective of auditors in China.

The purpose of this paper is to survey the research methods employed in the extant environmental accounting literature, finding few experimental studies. The need for more experimentation in the literature is discussed, as well as how experiments' unique methodological advantages can help address important environmental accounting issues. These issues culminate in a proposed model for conducting experimental environmental accounting research.

A synthesis of the environmental accounting literature emphasizes the research methods, and, advantages and disadvantages of each method, as well as why and how experimental designs can contribute to the environmental accounting literature. Finally, the paper proposes and analyzes a framework for conducting environmental accounting experiments.

Experiments can provide unique contributions to the environmental accounting literature. Relative to traditional accounting information, environmental accounting information comprises lower levels of user familiarity which may hinder effective processing of these non‐traditional data. These characteristics make the organizational display of these data, and their combination with non‐environmental metrics, a particular and unique concern. The proposed model considers the impact of environmental strategy on the implementation of environmental information systems, which in turn influences evaluation effectiveness of decisions based on environmental accounting information. Stakeholder influences, management communication of environmental issues, and evaluation scales also influence these relationships.

The model assumes environmental information generates from within the entity (i.e. private firms, public agencies, etc.). Future research can enhance and/or modify the framework to include information design and capture from non‐entity end‐users (e.g. stakeholders), as well as empirically test the model's relationships.

The framework provides factors to consider to design more effective environmental accounting information systems. Also, the model's factors should aid researchers in developing robust experimental designs for environmental accounting studies.

This is the first paper to propose a framework for conducting experimental environmental accounting research.

Whilst many studies consider labelling as means of aggregated communication of environmental product features, the presentation of detailed product information seems a promising alternative. However, the mechanisms through which detailed product information takes effect on consumers requires better understanding. The purpose of this paper is to empirically develop a framework that focuses on consumers’ perceived usefulness of, and trust in, detailed product information, whilst also considering the role of environmental self-identity. This understanding will help businesses to further stimulate eco-friendly consumption.

Structural equation modelling and conditional process analysis are utilised to test hypotheses based on a sample of 279 respondents to a German online survey.

Results show that the perceived usefulness of product information (PUPI) has a positive effect on purchase intention, and this effect is intensified by an individual’s environmental self-identity. Furthermore, for consumers with high environmental self-identity, the effect of PUPI on purchase intention is mediated in turn by trust in detailed product information and resistance to negative information.

This study contributes to the debate on the role of product information in ethical consumption by showing how detailed product information gives rise to favourable behavioural outcomes. When detailed information is perceived as being useful, it can affect purchase intention through greater trust and an increased resistance to negative information. Further, detailed product information appears beneficial for both, the mass market and specific segments with high environmental self-identity. Hence, this study empirically establishes the effects of detailed product information on consumer decision making, thus informing sustainability-related marketing theory and practice.

This paper aims to provide insight into how environmental information is reflected in the market value of listed Italian companies. In particular, it investigates the value relevance of voluntary environmental information disclosed by companies and the influence of environmental policies assurance.

The method used is the accounting-based valuation model used by Cormier and Magnan (2007), analogue to the one developed by Ohlson (1995), which considers market value of equity as a function of book value, accounting earnings and environmental indicators as provided by Bloomberg. The analysis in this paper is based on the environmental disclosure score (i.e. proxy of a company’s transparency in reporting environmental information) and the assurance practice (i.e. whether or not the company’s environmental policies were subject to an independent assessment for the reporting period).

Results partially support initial conjectures, i.e. the environmental voluntary disclosure represents value-relevant information positively correlated with firms’ market value. Furthermore, when such information is subject to an independent assessment for the reporting period, an incremental benefit deriving from the assurance of such information cannot be found. This is similar to the findings of Cho et al. (2014), i.e. the market perceptions on assurance may need to be developed before the environmental report assurance market in Italy can develop.

Limitations are related to the small sample located in a single country, meaning that results may not be generalisable. The implications are that other methods may provide further value, but these may need to be based either on different data or larger samples (i.e. cross-country analysis).

The increasing importance of environmental issues for economic decision-making and the presence of ethical investors create incentives for environmental information disclosure, which is becoming increasingly significant for comprehensive firm valuation. However, for this information to serve its role, disclosure must be credible. Hence, there are many companies that resort to voluntary assurance of environmental policies, motivated by a need to demonstrate credibility with external stakeholders. Notwithstanding, the influence of verification practice over environmental disclosure on a low regulation country has not yet been completely explored. This paper aims to fill this gap.

Discusses case studies of general enquiry services in 20 high‐profile national voluntary environmental organizations. Highlights public concern about the environment and the important role these services play in meeting demand for environmental information. Shows that they supply many different categories of enquirer with a wide range of environmental information, and that in doing so they both serve organizational aims and raise general awareness of environmental issues. This often means striking a delicate balance between what information can be provided free and what requires a charging policy. Found that some organizations increasingly employ marketing techniques to establish a recognizable profile in the minds of the public, their enquiry services working closely with publicity and membership departments. Also found some confusion in the minds of the public regarding which organization(s) to contact, and overlap and duplication of material. Suggests further research to look at ways of overcoming these problems.