IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v24y2000i1p30-55.html
   My bibliography  Save this article

Could Corporate Environmental Reporting Shadow Financial Reporting?

Author

Listed:
  • Aris Solomon

Abstract

This paper reports the findings of a postal questionnaire survey investigating a possible implicit conceptual framework for corporate environmental reporting (CER) in the UK. Attitudes towards several aspects of a possible conceptual framework are surveyed: users; qualitative characteristics; elements; verification; bearing the cost, and; time period and communication. The empirical findings are used to assess the extent to which CER could shadow corporate financial reporting in the UK. A major aspect of the research is to compare the attitudes of three groups of respondents towards a possible implicit conceptual framework for CER in the UK, namely a normative, interested party and company group. Overall, the empirical findings indicate that CER could shadow financial reporting in terms of its implicit conceptual framework, in relation to users, qualitative characteristics, verification, bearing the cost, and time period and communication. An unavoidable difference between CER and financial reporting may be in the area of elements. A clear policy recommendation following these results is that it would be expedient to encourage the shadowing of financial reporting by CER in order to improve the quality and increase the quantity of CER in the UK.

Suggested Citation

  • Aris Solomon, 2000. "Could Corporate Environmental Reporting Shadow Financial Reporting?," Accounting Forum, Taylor & Francis Journals, vol. 24(1), pages 30-55, March.
  • Handle: RePEc:taf:accfor:v:24:y:2000:i:1:p:30-55
    DOI: 10.1111/1467-6303.00028
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/1467-6303.00028
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1111/1467-6303.00028?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. Jean-Noël Chauvey & Sophie Giordano-Spring, 2007. "L'Hypothese De La Captation Manageriale Du Reporting Societal : Une Etude Empirique Des Societes Du Sbf 120," Post-Print halshs-00543106, HAL.
    2. Jean-Noël Chauvey & Sophie Giordano-Spring & Charles Cho & Dennis Patten, 2015. "The Normativity and Legitimacy of CSR Disclosure: Evidence from France," Journal of Business Ethics, Springer, vol. 130(4), pages 789-803, September.
    3. Hao Yang & Laura Le Luo & Asit Bhattacharyya, 2021. "Mandatory Environmental Reporting in Australia: An In‐depth Analysis of Quantity and Quality," Abacus, Accounting Foundation, University of Sydney, vol. 57(4), pages 737-779, December.
    4. Fatma Baalouch & Salma Damak Ayadi & Khaled Hussainey, 2019. "A study of the determinants of environmental disclosure quality: evidence from French listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 939-971, December.
    5. Kuratko, Donald F. & McMullen, Jeffery S. & Hornsby, Jeffrey S. & Jackson, Chad, 2017. "Is your organization conducive to the continuous creation of social value? Toward a social corporate entrepreneurship scale," Business Horizons, Elsevier, vol. 60(3), pages 271-283.
    6. Darnall, Nicole & Seol, Inshik & Sarkis, Joseph, 2009. "Perceived stakeholder influences and organizations' use of environmental audits," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 170-187, February.
    7. Rowbottom, N. & Lymer, A., 2009. "Exploring the use of online corporate sustainability information," Accounting forum, Elsevier, vol. 33(2), pages 176-186.
    8. Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011. "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-7.

    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:taf:accfor:v:24:y:2000:i:1:p:30-55. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    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.