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Evolutionary Trends In Environmental Reporting

Author

Listed:
  • Giovanni Azzone
  • Raffaella Manzini
  • Giuliano Noci

Abstract

The growing concern of stakeholders about ‘green’ issues has forced many managers to produce environmental reports aimed at providing information on the environmental consequences of a firm's activities. Unfortunately, there are no definite rules about the form, structure and content of environmental reports. The development of the environmental reports of 14 leading companies over the last few years is considered to determine the most common evolutionary trends.

Suggested Citation

  • Giovanni Azzone & Raffaella Manzini & Giuliano Noci, 1996. "Evolutionary Trends In Environmental Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 5(4), pages 219-230, December.
    • Handle: RePEc:bla:bstrat:v:5:y:1996:i:4:p:219-230
    DOI: 10.1002/(SICI)1099-0836(199612)5:43.0.CO;2-K
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    References listed on IDEAS

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    Cited by:

    1. Eugenio D'Amico & Daniela Coluccia & Stefano Fontana & Silvia Solimene, 2016. "Factors Influencing Corporate Environmental Disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 25(3), pages 178-192, March.
    2. Jyrki Niskanen & Terhi Nieminen, 2001. "The objectivity of corporate environmental reporting: a study of Finnish listed firms' environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 10(1), pages 29-37, January.
    3. Otto Andersen, 2003. "Environmental reporting and transport – the case of a public transport company," Business Strategy and the Environment, Wiley Blackwell, vol. 12(6), pages 386-399, November.
    4. Giuliano Noci, 2000. "Environmental reporting in Italy: current practice and future developments," Business Strategy and the Environment, Wiley Blackwell, vol. 9(4), pages 211-223, July.
    5. Anselm Schneider & Erika Meins, 2012. "Two Dimensions of Corporate Sustainability Assessment: Towards a Comprehensive Framework," Business Strategy and the Environment, Wiley Blackwell, vol. 21(4), pages 211-222, May.
    6. Julia Walton, 2000. "Should monitoring be compulsory within voluntary environmental agreements?," Sustainable Development, John Wiley & Sons, Ltd., vol. 8(3), pages 146-154.
    7. Güler Aras & David Crowther, 2009. "Corporate Sustainability Reporting: A Study in Disingenuity?," Journal of Business Ethics, Springer, vol. 87(1), pages 279-288, April.
    8. Irene Pollach, 2014. "Corporate Environmental Reporting and News Coverage of Environmental Issues: an Agenda‐Setting Perspective," Business Strategy and the Environment, Wiley Blackwell, vol. 23(5), pages 349-360, July.
    9. M. R. Mathews, 2001. "Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 335-352.
    10. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.

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