Corporate environmental disclosure and reporting developments in Europe

Social and Environmental Accountability Journal

Volumn 24, Issue 1, 2004, Pages 1-11

  Hibbitt, Chris ^a,b   Collison, David ^a  

^a UNIVERSITY OF DUNDEE   (United Kingdom)

^b NONE   (Belgium)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 25844444462     PISSN: 0969160X     EISSN: 21562245     Source Type: Journal    
DOI: 10.1080/0969160X.2004.9651708     Document Type: Article

References (21)

1. 1 This article is drawn mainly from Chris Hibbitt's Ph.D. thesis which is available from CSEAR or which can be downloaded from the website of the Limperg Instituut at http://limperginstituut.nl/(http://limperginstituut.nl/)
2. 2001. Council Regulation No. 761/2001 of 19 March 2001 allowing voluntary participation byorganisations in a Community eco‐management and audit scheme. Official Journal of the European Communities, L114/1–29 April 24 Brussels: CEC
3. 2001. “Green paper, Promoting a European Framework for Corporate Social Responsibility”. In Communication of 18 July 2001, Brussels: CEC. COM, 366 final.
4. 2002. “Concerning Corporate Social Responsibility: A Business Contribution to Sustainable Development”. In Communication of 2 July 2002, Brussels: CEC. COM, 347 final.
5. 5 http://europa.eu.int/comm/enterprise/csr/forum.htm. (http://europa.eu.int/comm/enterprise/csr/forum.htm.)
6. 2001. “Recommendation of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in annual accounts and annual reports of companies”, C (2001) 1495 2001/453/EC. Official Journal of the European Communities, L. 156/33–42 June 13 Brussels: CEC
7. Danish Environmental Protection Agency (EPA). March 27 2000. “Green Accounting in Denmark”, March 27, København: Danish EPA. 2000 (http://www.mst.dk/homepage)
8. Bank‐Jorgensen, H., 1993. “The ‘Green Account’ of the Danish Steel Works Ltd”. Social and Environmental Accounting Journal, 13(1): 2–5.
9. Vedso, L., 1996. “Compulsory Green Reporting in Denmark ‐ from 1996”. Social and Environmental Accounting Journal, 16(1): 7–8.
10. Danish Environmental Protection Agency. 2003. “The Danish Green Accounts: Experiences and internal effects”. Danish EPA website: http://www.mst.dk/.
11. PriceWaterhouseCoopers. 2003. “French Government Decree no. 2002–221, revision of article no. 148–1 to become 148–2, 20 February 2002”. (unofficial English translation). Full details relating to the French decree can be found at www.environnement.gouv.fr.
12. Drieënhuizen, F., 2001. “Environmental reporting in the Netherlands and international developments in standard setting, both for reporting and assurance”. Accounting and Sustainability e‐Newsletter, 1 August http://www.acca.co.uk/publications/as_index/archives/issue1/
13. Norges StandardiseringsForbund (NSF) (Norwegian Standards Association). 2000. NS 9440 Miljørapportering–Retningslinjer (Environmental reporting–Guidelines), Oslo, Norway: NSF.
14. Roberts, C. B., 1992. “Environmental disclosures in corporate annual reports in Western Europe”. In Green Reporting: Accountancy and the Challenge of the Nineties, Edited by: Owen, D.L., 139–65. London: Chapman and Hall.
15. Larrinaga, C., Carrasco, F., Correa, C., Llena, F., and Moneva, J., 2002. “Accountability and accounting regulation: The case of the Spanish environmental disclosure standard”. The European Accounting Review, 11(4): 723–740.
16. Ljungdahl, F., 1997. “Proposed environmental reporting legislation in Sweden”. Social and Environmental Accounting Journal, 17(1): 15–17.
17. Department for Environment, Food and Rural Affairs (DEFRA) (UK). 2001. Environmental Reporting. General Guidelines, London: DEFRA Publications. (www.defra.gov.uk).
18. Department of Trade and Industry (DTI). 2001. “Modern Company Law for a Competitive Economy”. In Final Report from the Company Law Review Steering Group (Final report URN 01/942 and URN 01/943), London: DTI.
19. Department of Trade and Industry (DTI). 1999. Modern Company Law for a Competitive Economy: The Strategic Framework, London: DTI. A Consultation Document from the Company Law Steering Group
20. DTI. 2000. Modern Company Law for a Competitive Economy: Developing the Framework, London: DTI. A Consultation Document from the Company Law Steering Group
21. 27 The “Corporate Social Responsibility Coalition”, or CORE, is a cooperative of over one hundred environmental groups, charities, faith‐based groups and trade unions, which aims to ensure that UK companies meet their corporate environmental and humanitarian responsibilities. More details can be found at: http://www.corporate‐responsibility.org/(http://www.corporate‐responsibility.org/)