IDEAS home Printed from https://ideas.repec.org/a/eme/aaajpp/09513579710367485.html
   My bibliography  Save this article

The materiality of environmental information to users of annual reports

Author

Listed:
  • Craig Deegan
  • Michaela Rankin

Abstract

Keywords: Company reports, Australia, Environment, Information, Materiality, User studies

Suggested Citation

  • Craig Deegan & Michaela Rankin, 1997. "The materiality of environmental information to users of annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 10(4), pages 562-583, October.
    • Handle: RePEc:eme:aaajpp:09513579710367485
    DOI: 10.1108/09513579710367485
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513579710367485/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/09513579710367485/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/09513579710367485?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
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

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


    Cited by:

    1. Lorenzo Leto & Diletta Vito, 2023. "Il contributo dei sistemi di RM e PM alla sostenibilit? integrata: il caso B&C Speakers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 113-139.
    2. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
    3. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
    4. Lance Wentzel & Julius Ayodeji Fapohunda & Rainer Haldenwang, 2023. "A Corporate Social Responsibility (CSR) Model to Achieve Sustainable Business Performance (SBP) of SMEs in the South African Construction Industry," Sustainability, MDPI, vol. 15(13), pages 1-28, June.
    5. Petra F. A. Dilling & Peter Harris & Sinan Caykoylu, 2024. "The Impact of Corporate Characteristics on Climate Governance Disclosure," Sustainability, MDPI, vol. 16(5), pages 1-31, February.
    6. Chen, Hong & Wu, Xuying & Zhang, Mengyun, 2024. "Does a coin have only two sides? -The inverted U-shaped relationship between corporate digital transformation and carbon information disclosure and its flip-flopping," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 1324-1339.
    7. Yingxue Gao & Yan Chen, 2024. "Watchdogs or Enablers? Analyzing the Role of Analysts in ESG Greenwashing in China," Sustainability, MDPI, vol. 16(11), pages 1-28, May.

    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:eme:aaajpp:09513579710367485. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Emerald Support (email available below). General contact details of provider: .

    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.