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2
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-
85064021766
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-
Korean CAS rules footnote disclosures a dual system. A considerable amount of footnotes should be disclosed on a mandatory basis, while some other items are expected to be disclosed on a voluntary basis, which is commonly referred to as additional footnotes A number of items have been added to the inventory of the additional footnotes by the 1996 amendments, which included two other clauses with social connotation. Clause 18 of the same article, for example refers to the inclusion of names of accounts and amounts of manufacturing costs and selling and administrative expense which are necessary calculating value added Clause 23 mentions employee welfare and contributions to society. Therefore, the amendment made 1996 from the viewpoint of social and environmental accounting, was dominated by employee welfare issues along with environmental consideration tenor
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Korean CAS rules footnote disclosures in a dual system. A considerable amount of footnotes should be disclosed on a mandatory basis, while some other items are expected to be disclosed on a voluntary basis, which is commonly referred to as “additional footnotes”. A number of items have been added to the inventory of the additional footnotes by the 1996 amendments, which included two other clauses with social connotation. Clause 18 of the same article, for example refers to the inclusion of names of accounts and amounts of manufacturing costs and selling and administrative expense which are necessary in calculating “value added”. Clause 23 mentions employee welfare and contributions to society. Therefore, the amendment made in 1996 from the viewpoint of social and environmental accounting, was dominated by employee welfare issues along with environmental consideration in tenor.
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3
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85064029235
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-
two items relating to environmental litigation were omitted this study, due to the unavailability of the data from the sample
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Wiseman(1982) originally selected 18 items of information for inclusion in the index. Of the 18 items, two items relating to environmental litigation were omitted in this study, due to the unavailability of the data from the sample.
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(1982)
Originally selected 18 items of information for inclusion in the index. Of the 18 items
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4
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85064024449
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This classification of industries is not without subjectivity. But the author tried to reflect the Korean context in terms of which industries are expected to exhibit relatively greater concern with environmental issues when compared to the others.
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This classification of industries is not without subjectivity. But the author tried to reflect the Korean context in terms of which industries are expected to exhibit relatively greater concern with environmental issues when compared to the others.
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