publication . Article . Research . 2001

Environmental Issues and Financial Reporting Trends: A Survey in the Chemical and Oil & Gas Industries

Roberta Salomone;
  • Published: 01 Jan 2001
Abstract
As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders. Given this pressure there is a definite trend among leading companies to report their environmental performances within the financial statements, but the way companies disclose environmental-related information varies from company to company and from country to country. Besides, the qualitative level of this kind of disclosure, in term of relevance, comparability and credibil...
Subjects
free text keywords: M14, M40, Corporate culture, environmental responsibility, Umweltmanagement, Geschäftsbericht, Bilanzierungsgrundsätze, Chemieindustrie, Mineralölwirtschaft, Industriestaaten, Social responsibility, Credibility, Environmental accounting, Business, Accounting, business.industry, Finance, Financial risk, Annual report, Information needs, Comparability, Global environmental analysis, ddc:330
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publication . Article . Research . 2001

Environmental Issues and Financial Reporting Trends: A Survey in the Chemical and Oil & Gas Industries

Roberta Salomone;