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A growing concern for environmental issues has resulted in calls for improvement in corporate environmental performance. In Australia, as elsewhere, this has involved the discussion as to the role of accounting and accountants in environmental management (Burritt and Gibson, 1993; Hrisak, 1995). This paper reports on the adoption of environmental accounting practices by Australian companies. Using a survey instrument, information was collected on the existence and development of environmental accounting processes within Top 500 Australian companies. The results indicate that many companies are utilising internal systems for the generation of environmental accounting data; however there appears to be a limited translation of the internal accounting information into external environmental reporting, despite a belief by many respondents that such information is useful to users of the annual report.

This paper analyses the link between the importance, as stated by reporters, of specific factors in the decision to disclose environmental information and actual reporting practices. Through a mail survey, chief finance officers (CFOs) of selected Australian companies rated the perceived importance of specific factors in the decision to disclose environmental information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine if relationships existed between actual reporting practices and ratings of importance assigned to various factors. The results indicate some significant correlations between the perceived importance of a number of factors and environmental reporting practices. The results of the analysis provide limited support for legitimacy theory as an explanatory link between identified influential factors in management’s decision process and actual environmental disclosure.

The purpose of the study is to examine the use of the web as a means of stakeholder engagement and as part of a strategy for communicating to stakeholders particularly on social and environmental performance.

A postal questionnaire was sent to over one hundred companies in Australia, Germany and in the UK and interviews were conducted with six companies (two British, one German and three Australian) identified as adopting best practice.

A key finding was the limited understanding of the advantages of using the web as part of a communication strategy on all aspects of corporate performance. The study also found that the lack of resources made available for web‐based communication limited its potential.

Web technologies provide the possibility of communicating on performance with a broad group of stakeholders. This is particularly relevant to reporting on social and environmental performance which is of interest to a broader group of stakeholders than financial reporting. Stakeholder involvement is important in developing organisational change strategies aimed at improving social and environmental performance.

The findings have implications for companies developing strategies to enhance their communication with key stakeholder groups.

The paper considers the use of the web as part of a communication strategy to a broad group of stakeholders. This is particularly relevant to reporting on social and environmental performance which is aimed at a broader group of stakeholders than traditional financial reporting.

Since the first Volume of this Bibliography there has been an explosion of literature in all the main areas of business. The researcher and librarian have to be able to uncover specific articles devoted to certain topics. This Bibliography is designed to help. Volume III, in addition to the annotated list of articles as the two previous volumes, contains further features to help the reader. Each entry within has been indexed according to the Fifth Edition of the SCIMP/SCAMP Thesaurus and thus provides a full subject index to facilitate rapid information retrieval. Each article has its own unique number and this is used in both the subject and author index. The first Volume of the Bibliography covered seven journals published by MCB University Press. This Volume now indexes 25 journals, indicating the greater depth, coverage and expansion of the subject areas concerned.

Under this heading are published regularly abstracts of all Reports and Memoranda of the Aeronautical Research Council, Reports and Technical Memoranda of the United States National Advisory Committee for Aeronautics and publications of other similar Research Bodies as issued

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

OUR readers are sure to find the New Year, which we hope will be a prosperous one for them and for librarianship,an interesting one in many ways. From the standpoint of the Library Association it will see the attractive experiment of an Annual Conference which for the first time is to be held in June. Margate, the venue of this, can be spartan in that month; on the other hand, she can be delightful, and the crystal, bracing air of the town, unequalled anywhere in our isles, and the long days, which should be sunny, ought to send librarians back invigorated to the common work of libraries. The objection that June cannot be combined with late summer holidays, that it cuts across school and university terms, and so on, is sound enough, but the advantages seem to be equally clear. At any rate we hope that Margate will be a bumper conference.

THE June conference at Margate is so near that we must needs be pre‐occupied with it at the moment although two months ago we were able to give an anticipatory description of the programme. The protracted and cold winter, culminating in the most “perishing” April of the century, possibly of any century since the Great Ice Age, seems on the threshold of May to have dissolved at last in warmer weather. Margate is a lady in the sun, but perhaps something else under cloud, and wise people take warm clothes when they visit her. We hope, however, that they will not be necessary and that for some hundreds of our readers Margate air will be an invigorating experience.

LIBRARIES of late have not had the radio publicity that was agreeably frequent at an earlier time. Occasionally there are broadcasts that are useful and, we believe, effective. A good example was that given by Mr. Charles Nowell on the centenary celebrations on September 2 of the Manchester Public Libraries. He told in a familiar conversational manner of the achievements of the past and the work now being done, with what seemed to this listener to be excellent effect, his voice being, like his manner, admirable for the microphone. Another useful, well balanced broadcast was that given on October 8th on the Home Service programme by Mr. Daniel George on the National Central Library in which an outline of the part played in the library life of the country was put over with simplicity and, again, confidential familiarity. We hope the L.A. and others who can influence the matter will keep the advantages of radio still well in mind. There is also T.V. and what that may do for libraries, or reading in connection with the use of libraries.

ONLY a mild flutter in the dovecotes was felt by the discovery, made public in the Justce of the Peace, one, that fines for the detention of library books were unauthorised by Law and, two, that readers who declined to pay them could not be refused access to their own libraries. It is possible that this was known long ago to librarians and is not the reason why a very few libraries do not exact fines. Hewitt, however, tells us that although the practice of charging is universal no machinery exists for the recovery of fines. He does say that while recourse to the courts for their recovery is not to be recommended, exclusion from the use of the library would be admissible. Without arguing for or against fines, the fact that they persist and are in the view of many a commonsense and necessary way of ensuring the return of books, and that the Acts give authority for the making of byelaws for the good management of libraries, there appears to be a case for getting the matter settled one way or other. No librarian wants to act in disregard of law, but it is difficult to get a case heard as, for the sake of the small sum involved in a fine and remembering the relatively large sum involved in a court action, few borrowers will be found to challenge fines. It is our own business to see that our ways are legal.