Environmental Disclosure Practices and Financial Performance

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MS Word
International
MS Word

Khondkar E. Karim, ed., Robert W. Rutledge, ed.

ISBN: 1-56720-523-2

ISBN-13: 978-1-56720-523-7

DOI:

146 pages

Praeger Publishers

Publication: 10/30/2004

List Price: $87.95 (UK Sterling Price: £60.95)

Availability: Print on demand

Media Type: Hardcover

Trim Size: 6 1/8 x 9 1/4

Subjects:

Description: 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:

List of Contributors
List of Figures and Tables
A Decade of Environmental Reporting: Is There Cause for Celebration? by Sumit K. Lodhia
A Study of the Provision of Natural Environment Disclosures in the Annual Reports of Pacific Island Countries' Entities and User/Preparer Needs by Alistair M. Brown, Greg Tower and Ross Taplin
Substantiate Environmental Practice Through Environmental Reporting, Mission and Strategy by Cecily Raiborn and Brenda E. Joyner
Organizational Adaptation Change Approaches on the Development and Effectiveness of Environmental Management Accounting and Reporting Systems by Seleshi Sisaye
Public Environmental Accountability: From Information to Actions by Sandra Rothenberg and Marcus Stanley

About the Author: KHONDKAR E. KARIM is Associate Professor of Accounting at Rochester Institute of Technology. He has published over 25 articles in various accounting and finance journals including Accounting Organizations and Society and International Journal of Finance.

ROBERT W. RUTLEDGE is Associate Professor and Chair of the Department of Accounting at Southwest Texas State University. He has published over 25 articles in various accounting and finance journals such as Accounting and Business Research and Advances in Taxation.

LCC Class: 658


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