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An examination of environmental reporting by Australian state government departments

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  • Lynch, Barbara

Abstract

This study provides an examination of environmental disclosure practices within the annual reports produced by a sample of Australian state government departments. This entailed the examination of environmental disclosures using an environmental disclosure index developed for the purposes of the study.

Suggested Citation

  • Lynch, Barbara, 2010. "An examination of environmental reporting by Australian state government departments," Accounting forum, Elsevier, vol. 34(1), pages 32-45.
    • Handle: RePEc:eee:accfor:v:34:y:2010:i:1:p:32-45
    DOI: 10.1016/j.accfor.2009.11.001
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    References listed on IDEAS

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    7. Sinclair, Amanda, 1995. "The chameleon of accountability: Forms and discourses," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 219-237.
    8. Federica Farneti & James Guthrie, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting Forum, Taylor & Francis Journals, vol. 33(2), pages 89-98, June.
    9. José M. Moneva & Pablo Archel & Carmen Correa, 2006. "GRI and the camouflaging of corporate unsustainability," Accounting Forum, Taylor & Francis Journals, vol. 30(2), pages 121-137, June.
    10. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    11. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
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    Cited by:

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    6. Esther Ortiz-Martínez & Salvador Marín-Hernández, 2020. "European Financial Services SMEs: Language in Their Sustainability Reporting," Sustainability, MDPI, vol. 12(20), pages 1-20, October.

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