IDEAS home Printed from https://ideas.repec.org/a/bla/bstrat/v5y1996i4p219-230.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/(SICI)1099-0836(199612)5:43.0.CO;2-K
    Download Restriction: no
    File URL: https://libkey.io/10.1002/(SICI)1099-0836(199612)5:43.0.CO;2-K?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. Dierkes, Meinolf, 1979. "Corporate social reporting in Germany: Conceptual developments and practical experience," Accounting, Organizations and Society, Elsevier, vol. 4(1-2), pages 87-107, January.
    2. Rob Gray & Don Stone, 1994. "Environmental accounting and auditing in Europe," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 581-590.
    3. Niskala, Mikael & Pretes, Michael, 1995. "Environmental reporting in Finland: A note on the use of annual reports," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 457-466, August.
    4. Giovanni Azzone & Raffaella Manzini, 1994. "Measuring strategic environmental performance," Business Strategy and the Environment, Wiley Blackwell, vol. 3(1), pages 1-14.
    5. Dierkes, Meinolf, 1979. "Corporate social reporting in Germany: conceptual developments and practical experience," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(1/2), pages 87-107.
    6. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, 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. 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. 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.
    4. M. R. Mathews, 2001. "Some thoughts on social and environmental accounting education," Accounting Education, Taylor & Francis Journals, vol. 10(4), pages 335-352.
    5. 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.
    6. 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.
    7. Julia Walton, 2000. "Should monitoring be compulsory within voluntary environmental agreements?," Sustainable Development, John Wiley & Sons, Ltd., vol. 8(3), pages 146-154.
    8. Güler Aras & David Crowther, 2009. "Corporate Sustainability Reporting: A Study in Disingenuity?," Journal of Business Ethics, Springer, vol. 87(1), pages 279-288, April.
    9. 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.
    10. 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.

    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. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    2. 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.
    3. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    4. Christian Chan & Markus Milne, 1999. "Investor reactions to corporate environmental saints and sinners: an experimental analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 265-279.
    5. Shuangyu Xie & Kohji Hayase, 2007. "Corporate environmental performance evaluation: a measurement model and a new concept," Business Strategy and the Environment, Wiley Blackwell, vol. 16(2), pages 148-168, February.
    6. Berthoin Antal, Ariane, 1992. "Corporate social performance: rediscovering actors in their organizational contexts," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 112226, July.
    7. Niskala, Mikael & Pretes, Michael, 1995. "Environmental reporting in Finland: A note on the use of annual reports," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 457-466, August.
    8. Berthoin Antal, Ariane & Dierkes, Meinolf & MacMillan, Keith & Marz, Lutz, 2002. "Corporate social reporting revisited," Discussion Papers, Research Unit: Organisation and Technology FS II 02-105, WZB Berlin Social Science Center.
    9. Banerjee, Subhabrata Bobby, 2002. "Corporate environmentalism: the construct and its measurement," Journal of Business Research, Elsevier, vol. 55(3), pages 177-191, March.
    10. Dierkes, Meinolf & Berthoin Antal, Ariane, 1985. "The usefulness and use of social reporting information," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 10(1), pages 29-34.
    11. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2006. "Le Comportement Socialement Responsable Des Entreprises : Une Lecture Des Travaux En Comptabilite Et Contrôle De Gestion Dans Une Perspective Neo-Institutionnaliste," Post-Print halshs-00769052, HAL.
    12. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
    13. 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.
    14. Tregidga, Helen & Laine, Matias, 2022. "On crisis and emergency: Is it time to rethink long-term environmental accounting?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    15. Hoinaru Razvan, 2018. "What are the objectives of corporate reporting? Sustainable value for who?," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 12(1), pages 436-445, May.
    16. Tobias Hahn & Frank Figge & Jonatan Pinkse & Lutz Preuss, 2010. "Trade‐offs in corporate sustainability: you can't have your cake and eat it," Business Strategy and the Environment, Wiley Blackwell, vol. 19(4), pages 217-229, May.
    17. Figge, Frank & Hahn, Tobias, 2004. "Sustainable Value Added--measuring corporate contributions to sustainability beyond eco-efficiency," Ecological Economics, Elsevier, vol. 48(2), pages 173-187, February.
    18. Božić, Barbara & Kolić Stanić, Matilda & Jurišić, Jelena, 2020. "Corporate Social Responsibility in the Practice of Public Relations Professionals," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2020), Virtual Conference, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Virtual Conference, 10-12 September 2020, pages 388-397, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
    19. Urquía-Grande, Elena & Lorain, Marie-Anne & Rautiainen, Antti Ilmari & Cano-Montero, Elisa Isabel, 2021. "Balance with logic-measuring the performance and sustainable development efforts of an NPO in rural Ethiopia," Evaluation and Program Planning, Elsevier, vol. 87(C).
    20. Nagy, Szabolcs, 2004. "Environmentally Conscious Marketing," EconStor Theses, ZBW - Leibniz Information Centre for Economics, number 110949, July.

    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:5:y:1996:i:4:p:219-230. 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.