Advances in Environmental Accounting and Management
Emerald
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- Description
- Contents
The accounting profession, especially in the US, has lost credibility and this has serious implications for environmental reporting. As a number of papers in this volume attest, the amount of environmental reporting has increased in the period from the 1980s-mid 1990s. However, the value of those disclosures is open to serious question. The research for most of the papers in this volume was completed prior to the Enron scandal, but the findings indicate a need to re-evaluate what is reported about the firm's relationship to the physical environment.
The identification, measurement, and reporting of corporate social impacts - past, present, and future, M.J. Epstein; legitimacy and the internet - an examination of corporate web page environmental disclosures, D.M. Patten, W. Crampton; impact of the Clean Air Act of 1990 on pollution disclosures by electric utilities, M. Freedman et al; financial analysts' views of the value of environmental information, H.G. Hunt III, D. Jacque Grinnell; the impact of corporate social responsibility on the informativeness of earnings and accounting choices, A. Riahi-Belkaoui; an assessment of the quality of environmental disclosure themes, W.D. Walden, A.J. Stagliano.