... attribution to the original publication and authors. The full terms of this licence maybe seen at Link to the terms of the CC BY 4.0 licence. Sustainability reporting Global reporting frameworks Indo-Pacific Integrative Social Contract Theory Social reporting Environmental reporting...

...Leanne J. Morrison; Trevor Wilmshurst; Sonia Shimeld Purpose This paper aims to examine the role numbers play in corporate environmental reporting. To deeply examine the ontological meanings of enumeration in the context of nature, the histories of number and accounting are explored. Some key...

... and environmental reporting generally in light of the introduction of legislation mandating non-financial reporting. Originality/value The paper helps inform improvements in research, policy and practice by providing rich information in the stages in the development of social report, which has received limited...

...Che Ku Hisam Che Ku Kassim; Suraya Ahmad; Noor Emilina Mohd Nasir; Wan Mohd Nazif Wan Mohd Nori; Nur Nariza Mod Arifin Purpose The purpose of this paper is to examine the environmental reporting (ER) practices of the local governments (LGs) in Malaysia. Specifically, it examines the driving...

... Sustainability reporting Environmental reporting Auditor choice Greenhouse gas emissions M420 Concerns about anthropogenic global warming have resulted in a worldwide increase in the voluntary and mandatory reporting and assurance of greenhouse gas (GHG) emissions (Cohen and Simnett, 2015...

...C.G. Mitchell; N.W. Quinn This study measures and compares the expectations of two different groups – the first is selected preparers of environmental reports (ERs) in South Africa (companies and professional environmental consultants), and the second is selected users of ERs (this included...

...C.J. de Villiers The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate decision makers must therefore make a decision for or against...

...C.J. de Villiers Previous research has highlighted a contradiction in regard to environmental reporting in South Africa. Managers, who can influence decisions regarding disclosure, express the view that more environmental reporting is needed, yet very little such reporting is done. A questionnaire...

... to be negative and it could therefore have a negative impact on the corporate image. Environmental reporting Environmental disclosure Environmental accounting © MCB UP Limited 2003 Trends in South African corporate environmental reporting: A research note E Antonites Department of Financial...

...C.J. de Villiers; D.S. Lubbe Previous research has revealed industry differences in respect of environmental reporting in South Africa. However, these studies concentrated on particular types of environmental reporting and therefore precluded many other types of environmental reporting...

... if its aims and methods are in conflict with that of society. Mining companies have a greater need to legitimise their operations by means of environmental disclosure, because their environmental impact is extensive and obvious. © MCB UP Limited 2000 Environmental reporting Environmental...