Differences in environmental reporting practices in the UK and the US: the legal and regulatory context |
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| Affiliation: | 1. FCA, Escuela Politécnica Nacional, Quito, Ecuador;2. FACI, Universidad Estatal de Milagro, Milagro, Guayas, Ecuador;3. FCEE, Universidad Autónoma de Madrid, 28049 Madrid, Spain;4. Instituto de Fisica, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS, Brazil;5. EPS, Universidad Autónoma de Madrid, Spain;1. University of Utah, United States;2. School of Business Administration, Portland State University, United States;1. Universidad Autónoma de Madrid, Department of Business Organization, and Research Institute on Higher Education and Science (INAECU), Madrid, Spain;2. Universitat Internacional de Catalunya, Facultat de Ciències Econòmiques i Socials, Departament d''Economia i Organització d''Empreses, Barcelona, Spain;1. School of Accounting, RMIT University, GPO Box 2476V, Melbourne, Victoria, 3001, Australia;2. School of Accountancy, QUT, Brisbane, QLD, 4000, Australia;1. Accounting Deparment, University of Antioquia, Colombia;2. Accounting Deparment, University of Valencia, Spain;3. Accounting and Finance Deparment, Technical University of Cartagena, Spain;1. Durham University Business School, Durham University, UK;2. Swinburne Business School, Swinburne University of Technology, Melbourne, Australia |
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| Abstract: | The paper examines current corporate environmental reporting practices within UK and US annual reports and suggests that elements of the legal and regulatory framework of each country which regulate environmental activity, and so influence environmental performance, determine the types of disclosures made. The environmental management context is examined to present an explanation of recent developments and to suggest what influences on reporting practice may be important. Theoretical considerations are examined to establish whether the types of disclosure arising from regulatory pressures demonstrate that accountability exists in the disclosure of environmental information, and to what extent the disclosure discharges the organisation's accountability to the users of such information. |
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