IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v4y1995i2p73-85.html
   My bibliography  Save this article

Not paying for our past: Government, business and the debate on contaminated land in the UK

Author

Listed:
  • Josephine Maltby

Abstract

It is difficult to overemphasize the extent to which battles over the availability of information played a fundamental role in environmental controversy (Hays, 1987: 537). Since the 1990 Environmental Protection Act, there has been controversy in the UK about the extent to which businesses should be required to identify and clean up contaminated land. This paper examines the controversy in the context of wider debates about the function of corporate social reporting.

Suggested Citation

  • Josephine Maltby, 1995. "Not paying for our past: Government, business and the debate on contaminated land in the UK," Business Strategy and the Environment, Wiley Blackwell, vol. 4(2), pages 73-85, April.
    • Handle: RePEc:bla:bstrat:v:4:y:1995:i:2:p:73-85
    DOI: 10.1002/bse.3280040204
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/bse.3280040204
    Download Restriction: no
    File URL: https://libkey.io/10.1002/bse.3280040204?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    2. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Josephine Maltby, 1997. "Setting its own standards and meeting those standards: voluntarism versus regulation in environmental reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 6(2), pages 83-92, May.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Souhir Khemir, 2010. "Analyse Des Déterminants De La Divulgation Sociétale Dans Les Rapports Annuels Des Entreprises Tunisiennes Cotées," Post-Print hal-00479515, HAL.
    2. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    3. Cho, Charles H. & Roberts, Robin W., 2010. "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 1-16.
    4. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    5. Carlos Serrano-Cinca & Mar Rueda-Tomás & Pilar Portillo-Tarragona, 2009. "Factors Influencing E-Disclosure in Local Public Administrations," Environment and Planning C, , vol. 27(2), pages 355-378, April.
    6. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    7. Malcolm Smith & Khadijah Yahya & Ahmad Marzuki Amiruddin, 2007. "Environmental disclosure and performance reporting in Malaysia," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 15(2), pages 185-199, April.
    8. Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
    9. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    10. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    11. repec:dau:papers:123456789/577 is not listed on IDEAS
    12. Bullock Graham, 2015. "Signaling the credibility of private actors as public agents: transparency, independence, and expertise in environmental evaluations of products and companies," Business and Politics, De Gruyter, vol. 17(2), pages 177-219, August.
    13. Azlan Amran & S. Susela Devi, 2008. "The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(4), pages 386-404, April.
    14. Muhammad Nadeem, 2021. "Corporate Governance and Supplemental Environmental Projects: A Restorative Justice Approach," Journal of Business Ethics, Springer, vol. 173(2), pages 261-280, October.
    15. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2017. "Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises," Review of Managerial Science, Springer, vol. 11(3), pages 633-659, July.
    16. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    17. A. J. Stagliano, 2017. "Carbon Trading Reporting: The Case of Spanish Companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(2), pages 231-243, May.
    18. Frédérique Dejean & Isabelle Martinez, 2008. "Communication environnementale et coût des fonds propres : Le cas des entreprises du SBF120," Post-Print halshs-00525815, HAL.
    19. Patten, Dennis M. & Zhao, Na, 2014. "Standalone CSR reporting by U.S. retail companies," Accounting forum, Elsevier, vol. 38(2), pages 132-144.
    20. Daniel Kouloukoui & Ângelo Marcio Oliveira Sant'Anna & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Pieter de Jong & Asher Kiperstok & Ednildo Andrade Torres, 2019. "Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 791-804, July.
    21. Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:bstrat:v:4:y:1995:i:2:p:73-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-0836 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.