Environmental Reporting as a Communications Tool: A Question of Enforcement?

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dc.contributor.author Bubna-Litic, K
dc.date.accessioned 2010-05-28T09:56:53Z
dc.date.issued 2008-01
dc.identifier.citation Journal of Environmental Law, 2008, 20 (1), pp. 69 - 85
dc.identifier.issn 0952-8873
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/10502
dc.description.abstract This article examines the effect of mandatory corporate environmental reporting in the context of corporate accountability. It asks the question whether such reporting can be an effective communications tool, both internally and externally and whether this will lead to a greater awareness of environmental issues throughout an organisation, resulting in improved corporate decisions, practices and outcomes. In order to answer this question, the author draws on longitudinal research examining the performance of the top 100 Australian companies. The article then looks at the role of the regulator, arguing that mandatory environmental reporting should be coupled with guidance and enforcement by a regulating authority. The lack of this enforcement in Australia has resulted in the quality of the reporting being less than optimal. Throughout the article, the author has compared the Australian experience with that of Norway, which has similar mandatory corporate environmental reporting laws.
dc.publisher OUP
dc.relation.isbasedon 10.1093/jel/eqm038
dc.title Environmental Reporting as a Communications Tool: A Question of Enforcement?
dc.type Journal Article
dc.parent Journal of Environmental Law
dc.journal.volume 1
dc.journal.volume 20
dc.journal.number 1 en_US
dc.publocation Oxford, UK en_US
dc.identifier.startpage 69 en_US
dc.identifier.endpage 85 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 940006
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords corporate environmental reporting; mandatory; regulators; corporate governance; environmental law en_US
dc.description.keywords corporate environmental reporting
dc.description.keywords mandatory
dc.description.keywords regulators
dc.description.keywords corporate governance
dc.description.keywords environmental law
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
utslib.copyright.status Closed Access
utslib.copyright.date 2015-04-15 12:17:09.805752+10
utslib.collection.history Uncategorised (ID: 363)
utslib.collection.history Closed (ID: 3)

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