Environmental reporting as a communications tool: A question of enforcement?

Journal of Environmental Law

Volumn 20, Issue 1, 2008, Pages 69-85

  Bubna litic, Karen ^a  

^a UNIVERSITY OF TECHNOLOGY SYDNEY   (Australia)

Author keywords

Corporate environmental reporting; Corporate governance; Environmental law; Mandatory; Regulators

Indexed keywords

COMMUNICATION; CORPORATE STRATEGY; ENVIRONMENTAL ISSUE; ENVIRONMENTAL LEGISLATION; POLICY MAKING;

AUSTRALASIA; AUSTRALIA; EURASIA; EUROPE; NORTHERN EUROPE; NORWAY; SCANDINAVIA;

EID: 40749131158     PISSN: 09528873     EISSN: 1464374X     Source Type: Journal    
DOI: 10.1093/jel/eqm038     Document Type: Article

References (43)

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2. KPMG, 'KPMG International Survey of Corporate Responsibility Reporting 2005' (2005) www.kpmg.com.au/Portals/0/ rassas.corp-resp-reporting-survey2005.pdf accessed 4 October 2007.
3. K Bubna-Litic, L de Leeuw and I Willamson, 'Walking the Thin Green Line: The Australian Experience of Corporate Environmental Reporting' (2004) 18 EPLJ 339
4. Kolk (n 1).
5. KPMG (n 1).
6. Kolk (n 1) 54.
7. For a list of these countries and details of their mandatory reporting requirements, see Appendix C of the KPMG report, 2005 (n 1).
8. Only Australia and Norway have a legal requirement that directors include information on the company's environmental performance in their Board of Director's reports.
9. P Monaghan, 'Impacts of reporting uncovering the voluntary vs mandatory myth' in Accountability, Does Reporting Work? The Effect of Regulation (2003) Accountability Quarterly, September 2003 (AQ21).
10. Ibid.
11. http://www.aph.gov.au/library/pubs/bd/1997-98/98bd133.htm accessed 4 October 2007.
12. Australian Parliamentary debates.
13. G Frost and L English, 'Mandatory Corporate Environmental Reporting in Australia: Contested Introduction Belies Effectiveness of Its Application' [2002] Australian Review of Public Affairs http://www.australianreview.net/digest/2002/11/frost.html accessed 4 October 2007, ISSN 1443-8607.
14. Australian Industry Group, 'Information to Assist in Complying with Section 299(1)(f) Corporations Law: Mandatory Environmental Reporting' (Paper presented at the Mandatory Environmental Reporting Conference Menzies Hotel, Sydney, 18 May 1999).
15. A Ruud, 'Corporate Environmental Reporting in Norway: Beyond Emission Control?' in de Bruijn and Nordberg-Bohm (eds) Industrial Transformation: Environmental Policy Innovation in the United States and Europe, Ch 13 (MIT Press, Massachusetts 2005).
16. Ibid.
17. Ibid.
18. Ruud, A and others, 'Corporate Responsibility Reporting in Norway: An Assessment of the 100 Largest Firms' (2005) Prosus Report no. 9/05. Centre for Development and the Environment, University of Oslo.
19. K Bubna-Litic and L de Leeuw, The Thin Green Line - 1999 Annual Reporting of Section 299(1)(f) Environmental Reporting May 2000 ISBN 1863655832, Faculty of Law, UTS, Sydney.
20. Ibid.
21. Bubna-Litic, de Leeuw, Willamson (n 2).
22. K Bubna-Litic, 'Forcing Corporations to be Better Environmental Citizens: Does it Really Work?' in R Welford, P Hills and W Young (eds), Partnerships for Sustainable Development: Perspectives from the Asia-Pacific Region (The Centre of Urban Planning and Environmental Management, Hong Kong 2006), 16-32.
23. Amcor 2004 Annual Report.
24. Caltex 2004 Annual Report.
25. Fosters 2004 Annual Report.
26. Leighton Holdings 2004 Annual Report.
27. Lend Lease 2004 Annual Report.
28. See Boral's Sustainability Report 2004, 20-21, which by reference, have been incorporated into its Director's Report.
29. Monaghan (n 7).
30. Coles-Myer 2004 Annual Report.
31. Australian Conservation Foundation 2005, 'Submission to Treasury on Corporations Amendment Bill (No.2) Exposure Draft 31 March 2005.
32. Ibid.
33. Ibid.
34. Bubna-Litic, de Leeuw, Willamson (n 2); ACF (n 30);Frost & English (n 10); J Taberner and others, 'Corporate Liability for Environmental Performance: Proposal to Repeal Laws' (2003) www.findlaw.com.au accessed 4 October 2007.
35. Ruud (n 12).
36. [2003] OJ L 178/16.
37. Ibid.
38. 1998 UNECE Convention on Access to Information, Public Participation in Decision-making and Access to Justice in Environmental Matters, which entered into force on 30 October 2001.
39. Ruud and others (n 17).
40. I Vormedal, and A Ruud, 'Sustainability Reporting in Norway: An Assessment of Non-Financial Disclosures by the 100 Largest Firms' (Paper presented at the GIN conference, Cardiff, July 2006).
41. Ibid.
42. Ibid.
43. K Bubna-Litic, 'Climate Change and Corporate Social Responsibility: The Intersection of Corporate and Environmental Law' (2007) 24 EPLJ 253.