Adoption of Environmental Reporting and Management Practices: An Analysis of New South Wales Public Sector Entities |
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Authors: | Geoffrey R Frost & Michael Seamer |
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Institution: | University of Sydney, Australia;, University of Newcastle, Australia |
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Abstract: | This paper analyses the level of environmental disclosure and the corresponding adoption of environmental management practices by New South Wales public sector entities in 1996. From the analysis of 35 entities, it was found that the development of environmental management practices and the level of environmental disclosure were significantly associated. The results suggest that entities were responding to increased political visibility through higher levels of environmental disclosure, however they were also responding through the development of environmental management practices. |
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Keywords: | environmental reporting environmental management |
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