Environmental disclosures under the new Companies Act

Environmental Law and Management

Volumn 20, Issue 2, 2008, Pages 84-87

  Theron, Colleen ^a  

^a Lawrence Graham   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

ENVIRONMENTAL FACTOR; ENVIRONMENTAL ISSUE; ENVIRONMENTAL LEGISLATION; ENVIRONMENTAL POLICY; EUROPEAN UNION; PERFORMANCE ASSESSMENT;

AUSTRALASIA; AUSTRALIA; EURASIA; EUROPE; NORTH AMERICA; UNITED KINGDOM; UNITED STATES; WESTERN EUROPE;

EID: 47649133686     PISSN: 10676058     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (17)

1. C Nelson 'The Operating Financial Review - What Impact Will it Have on Environmental Disclosure?' (2004) 16 ELM 301.
2. EA report 'Environmental Disclosure in the FTSE All Share First 100 FTSE Ali Share Companies to Report Under the New Company Law Reporting Requirements' November 2006.
3. Trucost, Environment Agency 'Environmental Disclosures' July 2004 available at http://www.environment-agency.gov.uk p 13.
4. FSN 'Business News for Finance and IT Professionals' 29 May 2006.
5. A small company must satisfy two of the following criteria: (1) have a turnover of not more than £5.6m (2) a balance sheet total of not more than £2.8m (3) have less than 50 employees.
6. Trucost, Press release 8 December 2007 http://www.trucost.com/ uksurvey.html.
7. PLC Corporate 'Business Review' October 2007 p Z
8. Trucost, Environment Agency (n 3) 1.
9. These notes received royal assent on 8 November 2006. The explanatory notes prepared by the DTI do not form part of the Act but are to be read in conjunction with the Act.
10. Companies Act 2006 explanatory notes p. 50.
11. Practical Law Business Review 1 October 2007 http://www.practicallaw.com/ 7-203-5631.
12. Delta, Trucost 'Environmental Key Performance Indicators Reporting Guidelines for UK Business' 2006 available at http://www.defra.gov.uk/ ENVIROM ENT/business/index.htm.
13. Office of Public Sector Information, Companies Act 2006 http:// www.opsi.gov.uk/acts/acts2006/20060046:htm.The DTI is now Department for Business Enterprise and Regulatory Reform (BERR)
14. Accounting Standards Board OFR 'Reporting Statement - Operating and Financial Review' January 2006. The guidance accompanies, but is not part of the reporting statement.
15. Defra, Trucost (n 12) 5.
16. ibid Executive Summary.
17. ibid Executive Summary.