Environmental Disclosure Practices and Financial Performance

Khondkar Karim, Robert Rutledge, Khondkar Karim, Robert Rutledge

• Publisher: Praeger
• Year: 2004
• Print ISBN: 9781567205237
• eBook ISBN: 9780313053580
• Edition: 1
• Topic: Business
• Subtopic: Accounting
• Index: Business

Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

Table of contents

• Contents
• List of Figures and Tables
• Foreword
• 1 A Decade of Environmental Reporting: Is There Cause for Celebration?
• 2 A Study of the Provision of Natural Environment Disclosures in the Annual Reports of Pacific Island Countries' Entities and User/Preparer Needs
• 3 Substantiate Environmental Practice through Environmental Reporting, Mission, and Strategy
• 4 Organizational Adaptation Change: Approaches on the Development and Effectiveness of Environmental Management Accounting and Reporting Systems
• 5 Public Environmental Accountability: From Information to Action
• Index
• About the Contributors
• About the Editors