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Determinants of Disclosure Quality: A study of environmental liability disclosures
2016Accounting for environmental provisions involves judgment and individually developed accounting policies have led to the nature and extent of current disclosures to vary considerably among companies. Critics argue that the quality of disclosures is threatened, which causes problems with comparability.
Hallgren, Anna, Johansson, Julia
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Environmental disclosure – a Bangladesh perspective [PDF]
, 2005 Today, the environment is changing rapidly and we are obviously heading towards a disaster. The responsibility for such changes comes on the shoulder of business community to a large extent. And it is customary that businesses are disturbing the smooth flow of environmental structure through their thoughtless operations.
Shil, Nikhil Chandra, Iqbal, Masum
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Sustainability, Environmental Performance and Disclosures
2009Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.
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