| 来源类型 | FEEM working papers "Note di lavoro" series |
| 规范类型 | 论文 |
| Environmental Issues and Financial Reporting TrendsA Survey in the Chemical and Oil & Gas Industries | |
| Roberta Salomone; Giulia Galluccio | |
| 发表日期 | 2001 |
| 出处 | Energy: Resources and Markets |
| 出版年 | 2001 |
| 语种 | 英语 |
| 摘要 | 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 credibility, is not generally very high. More and more voluntary and regulatory guidelines are emerging to encourage companies to disclose environmental issues in Annual Report. The aim of this paper is to examine literature relating to environmental disclosures in the Annual Report and to identify this environmental disclosure, but also its location and typology, thereby defining current practices on environmental reporting in Annual Reports of selected firms in the chemical and oil &gas industries. |
| 特色分类 | M140,M400 |
| 关键词 | Corporate culture,social responsibility,environmental accounting,environmental responsibility |
| URL | https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/environmental-issues-and-financial-reporting-trendsa-survey-in-the-chemical-and-oil-amp-gas-industries/ |
| 来源智库 | Fondazione Eni Enrico Mattei (Italy) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/116635 |
| 推荐引用方式 GB/T 7714 | Roberta Salomone,Giulia Galluccio. Environmental Issues and Financial Reporting TrendsA Survey in the Chemical and Oil & Gas Industries. 2001. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| NDL2001-032.pdf（662KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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