메뉴 건너뛰기




Volumn 6, Issue 2, 2012, Pages 184-218

Sustainability reporting in the German banking sector during the financial crisis

Author keywords

Banking sector; Business case for sustainability; Financial crisis; Germany; Online reporting; Reputation; Sustainability reporting; Trust

Indexed keywords


EID: 84861628737     PISSN: 17408822     EISSN: 17408830     Source Type: Journal    
DOI: 10.1504/IJISD.2012.046952     Document Type: Article
Times cited : (8)

References (84)
  • 2
    • 33746356884 scopus 로고    scopus 로고
    • Accessibility and functionality of the corporate web site: Implications for sustainability reporting
    • DOI 10.1002/bse.531
    • Adams, C. and Frost, G. (2006), 'Accessibility and functionality of the corporate web site: implications for sustainability reporting', Business Strategy and the Environment, Vol. 15, No. 4, pp.275-287. (Pubitemid 44111103)
    • (2006) Business Strategy and the Environment , vol.15 , Issue.4 , pp. 275-287
    • Adams, C.A.1    Frost, G.R.2
  • 3
    • 84857179102 scopus 로고    scopus 로고
    • Can corporate social responsibility help us understand the credit crisis?
    • IESE Business School, Barcelona, University of Navarra
    • Argandona, A. (2009) 'Can corporate social responsibility help us understand the credit crisis?', Working paper WP-790, IESE Business School, Barcelona, University of Navarra.
    • (2009) Working Paper WP-790
    • Argandona, A.1
  • 6
    • 33645401081 scopus 로고    scopus 로고
    • Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape
    • Brown, J. and Fraser, M. (2006) 'Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape', Business Strategy and the Environment, Vol. 15, No. 2, pp.103-117.
    • (2006) Business Strategy and the Environment , vol.15 , Issue.2 , pp. 103-117
    • Brown, J.1    Fraser, M.2
  • 7
    • 33847073680 scopus 로고    scopus 로고
    • Corporate citizenship and public relations: The importance and interactivity of social responsibility issues on corporate websites
    • Capriotti, P. and Moreno, A. (2007a) 'Corporate citizenship and public relations: the importance and interactivity of social responsibility issues on corporate websites', Public Relations Review, Vol. 33, No. 1, pp.84-91.
    • (2007) Public Relations Review , vol.33 , Issue.1 , pp. 84-91
    • Capriotti, P.1    Moreno, A.2
  • 8
    • 34547657154 scopus 로고    scopus 로고
    • Communicating corporate responsibility through corporate web sites in Spain
    • Capriotti, P. and Moreno, A. (2007b) 'Communicating corporate responsibility through corporate web sites in Spain', Corporate Communications: An International Journal, Vol. 12, No. 3, pp.221-237.
    • (2007) Corporate Communications: An International Journal , vol.12 , Issue.3 , pp. 221-237
    • Capriotti, P.1    Moreno, A.2
  • 10
    • 34547747254 scopus 로고    scopus 로고
    • Corporate social reporting and stakeholder accountability: The missing link
    • Cooper, S.M. and Owen, D.L. (2007) 'Corporate social reporting and stakeholder accountability: the missing link', Accounting, Organizations and Society, Vol. 32, Nos. 7-8, pp.649-667.
    • (2007) Accounting, Organizations and Society , vol.32 , Issue.7-8 , pp. 649-667
    • Cooper, S.M.1    Owen, D.L.2
  • 11
    • 0008314663 scopus 로고
    • Environmental risk and management strategy: The implications for financial institutions
    • Coulson, A.B. and Dixon, R. (1995) 'Environmental risk and management strategy: the implications for financial institutions', International Journal of Bank Marketing, Vol. 13, No. 2, pp.22-29.
    • (1995) International Journal of Bank Marketing , vol.13 , Issue.2 , pp. 22-29
    • Coulson, A.B.1    Dixon, R.2
  • 12
    • 0006924281 scopus 로고    scopus 로고
    • Corporate environmental performance considerations within bank lending decisions
    • Coulson, A.B. and Monks, V. (1999) 'Corporate environmental performance considerations within bank lending decisions', Eco-Management and Auditing, Vol. 6, No. 1, pp.1-10.
    • (1999) Eco-Management and Auditing , vol.6 , Issue.1 , pp. 1-10
    • Coulson, A.B.1    Monks, V.2
  • 13
    • 33748416374 scopus 로고    scopus 로고
    • Corporate social and environmental responsibility in web-based reports: Currency in the banking sector?
    • DOI 10.1016/j.cpa.2005.01.001, PII S1045235405000924, European Critical Accounting Symposium
    • Coupland, C. (2006) 'Corporate social and environmental responsibility in web-based reports: currency in the banking sector?', Critical Perspectives on Accounting, Vol. 17, No. 7, pp.865-881. (Pubitemid 44341096)
    • (2006) Critical Perspectives on Accounting , vol.17 , Issue.7 , pp. 865-881
    • Coupland, C.1
  • 14
    • 77956163707 scopus 로고    scopus 로고
    • Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States
    • Crawford, E.P. and Williams, C.C. (2010) 'Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States', Corporate Governance, Vol. 10, No. 4, pp.512-526.
    • (2010) Corporate Governance , vol.10 , Issue.4 , pp. 512-526
    • Crawford, E.P.1    Williams, C.C.2
  • 15
    • 84986173321 scopus 로고    scopus 로고
    • The legitimising effect of social and environmental disclosures: A theoretical foundation
    • Deegan, C. (2002) 'The legitimising effect of social and environmental disclosures: a theoretical foundation', Accounting, Auditing and Accountability Journal, Vol. 15, No. 3, pp.282-311.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.3 , pp. 282-311
    • Deegan, C.1
  • 16
    • 84986043580 scopus 로고    scopus 로고
    • Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority
    • Deegan, C. and Rankin, M. (1996) 'Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority', Accounting, Auditing and Accountability Journal, Vol. 9, No. 2, pp.50-67.
    • (1996) Accounting, Auditing and Accountability Journal , vol.9 , Issue.2 , pp. 50-67
    • Deegan, C.1    Rankin, M.2
  • 18
    • 0036206314 scopus 로고    scopus 로고
    • Beyond the business case for corporate sustainability
    • DOI 10.1002/bse.323
    • Dyllick, T. and Hockerts, K. (2002) 'Beyond the business case for corporate sustainability', Business Strategy and the Environment, Vol. 11, No. 2, pp.130-141. (Pubitemid 34268282)
    • (2002) Business Strategy and the Environment , vol.11 , Issue.2 , pp. 130-141
    • Dyllick, T.1    Hockerts, K.2
  • 20
    • 70350552295 scopus 로고    scopus 로고
    • Equator Principles, June, London.
    • Equator Principles (2006) The Equator Principles, June, London.
    • (2006) The Equator Principles
  • 22
    • 84861581797 scopus 로고    scopus 로고
    • EUROSIF, Version 2, EUROSIF, Paris.
    • EUROSIF (2007) European SRI Transparency Code, Version 2, EUROSIF, Paris.
    • (2007) European SRI Transparency Code
  • 23
    • 77958529974 scopus 로고    scopus 로고
    • Economic crisis sows seeds of change
    • Financial Times, 4 June
    • Financial Times (2009) 'Economic crisis sows seeds of change', Financial Times Special Report - Sustainable Banking, 4 June, pp.1-2.
    • (2009) Financial Times Special Report - Sustainable Banking , pp. 1-2
  • 26
    • 85040420594 scopus 로고    scopus 로고
    • A survey of sustainability reporting practices by Australian reporting entities
    • Frost, G., Jones, S., Loftus, J. and van der Laan, S. (2005) 'A survey of sustainability reporting practices by Australian reporting entities', Australian Accounting Review, Vol. 15, No. 1, pp.89-96.
    • (2005) Australian Accounting Review , vol.15 , Issue.1 , pp. 89-96
    • Frost, G.1    Jones, S.2    Loftus, J.3    Van Der Laan, S.4
  • 27
    • 84861581796 scopus 로고    scopus 로고
    • Global Finance, (online), (accessed on 18 January 2011).
    • Global Finance (2010) World's 50 Biggest Banks 2010, (online) available at http://www.gfmag.com/tools/best-banks/10619-worlds-50-biggest-banks.html (accessed on 18 January 2011).
    • (2010) World's 50 Biggest Banks 2010
  • 28
    • 70349245010 scopus 로고    scopus 로고
    • Global Reporting Initiative, Version 3.0, GRI, Amsterdam.
    • Global Reporting Initiative (2006) Sustainability Reporting Guidelines, Version 3.0, GRI, Amsterdam.
    • (2006) Sustainability Reporting Guidelines
  • 29
    • 84861596783 scopus 로고    scopus 로고
    • Global Reporting Initiative (GRI), GRI, Amsterdam.
    • Global Reporting Initiative (GRI) (2008) Financial Services Sector Supplement, GRI, Amsterdam.
    • (2008) Financial Services Sector Supplement
  • 30
    • 38949093513 scopus 로고    scopus 로고
    • The Atrium effect of website openness on the communication of corporate social responsibility
    • DOI 10.1002/csr.128
    • Guimaraes-Costa, N. and Cunha, M.P. (2008) 'The atrium effect of website openness on the communication of corporate social responsibility', Corporate Social Responsibility and Environmental Management, Vol. 15, No. 1, pp.43-51. (Pubitemid 351220195)
    • (2008) Corporate Social Responsibility and Environmental Management , vol.15 , Issue.1 , pp. 43-51
    • Guimaraes-Costa, N.1    Pina E Cunha, M.2
  • 31
    • 77957303846 scopus 로고    scopus 로고
    • Internet-supported sustainability reporting: Developments in Germany
    • Herzig, C. and Godemann, J. (2010) 'Internet-supported sustainability reporting: developments in Germany', Management Research Review, Vol. 33, No. 11, pp.1064-1082.
    • (2010) Management Research Review , vol.33 , Issue.11 , pp. 1064-1082
    • Herzig, C.1    Godemann, J.2
  • 32
    • 84861581765 scopus 로고    scopus 로고
    • Internet-supported sustainability reporting - Expectations and reality. Empirical findings from the German DAX30
    • Quaddus, M.A. and Siddique, M.A.B. (Eds.): Edward Elgar, Cheltenham.
    • Herzig, C. and Godemann, J. (2011) 'Internet-supported sustainability reporting - expectations and reality. Empirical findings from the German DAX30', in Quaddus, M.A. and Siddique, M.A.B. (Eds.): Handbook of Corporate Sustainability. Frameworks, Strategies and Tools, pp.249-281, Edward Elgar, Cheltenham.
    • (2011) Handbook of Corporate Sustainability. Frameworks, Strategies and Tools , pp. 249-281
    • Herzig, C.1    Godemann, J.2
  • 33
    • 84861622150 scopus 로고    scopus 로고
    • Corporate social responsibility, the financial sector and economic recession
    • Nottingham
    • Herzig, C. and Moon, J. (2011) 'Corporate social responsibility, the financial sector and economic recession', Financial Services Research Forum, Nottingham.
    • (2011) Financial Services Research Forum
    • Herzig, C.1    Moon, J.2
  • 38
    • 33746242312 scopus 로고    scopus 로고
    • Corporate sustainability reporting. A case for the internet
    • Hilty, L., Seifert, E. and Treibert, R. (Eds.): Idea Group, Hershey.
    • Isenmann, R. (2005) 'Corporate sustainability reporting. A case for the internet', in Hilty, L., Seifert, E. and Treibert, R. (Eds.): Information Systems for Sustainable Development, pp.164-212, Idea Group, Hershey.
    • (2005) Information Systems for Sustainable Development , pp. 164-212
    • Isenmann, R.1
  • 39
    • 0006174610 scopus 로고    scopus 로고
    • Customized corporate environmental reporting by internet-based push and pull technologies
    • Isenmann, R. and Lenz, C. (2001) 'Customized corporate environmental reporting by internet-based push and pull technologies', Eco-Management and Audit, Vol. 8, No. 2, pp.100-110.
    • (2001) Eco-Management and Audit , vol.8 , Issue.2 , pp. 100-110
    • Isenmann, R.1    Lenz, C.2
  • 42
    • 0033497029 scopus 로고    scopus 로고
    • The changing environment of banks
    • Sustainable banking: the greening of finance
    • Jeucken, M.H.A. and Bouma, J.J. (1999) 'The changing environment of banks', Greener Management International, Vol. 27, No. 1, pp.21-35. (Pubitemid 30306435)
    • (1999) Greener Management International , Issue.27 , pp. 21-35
    • Jeucken, M.H.A.1    Bouma, J.J.2
  • 43
    • 84861637537 scopus 로고    scopus 로고
    • HSBC goes greener
    • Kimbell, D. and Marshall, J. (2005) 'HSBC goes greener', Euromoney, Vol. 36, No. 429, p.6.
    • (2005) Euromoney , vol.36 , Issue.429 , pp. 6
    • Kimbell, D.1    Marshall, J.2
  • 48
    • 27244432718 scopus 로고    scopus 로고
    • Corporate environmental reporting media: A case for the World Wide Web
    • (online), (accessed on 31 July 2011).
    • Lodhia, S. (2004) 'Corporate environmental reporting media: a case for the World Wide Web', Electronic Green Journal, Vol. 20, (online) available at http://egj.lib.uidaho.edu/egj20/ lodhia1.html (accessed on 31 July 2011).
    • (2004) Electronic Green Journal , vol.20
    • Lodhia, S.1
  • 50
    • 0029415909 scopus 로고
    • Banking responsibility and liability for the environment: What are banks doing?
    • McCammon, A.L.T. (1995) 'Banking responsibility and liability for the environment: what are banks doing?', Environmental Conservation, Vol. 22, No. 4, pp.297-305.
    • (1995) Environmental Conservation , vol.22 , Issue.4 , pp. 297-305
    • McCammon, A.L.T.1
  • 51
    • 1342343653 scopus 로고    scopus 로고
    • The microscope and the moving target: The challenge of applying content analysis to the World Wide Web
    • McMillan, S.J. (2000) 'The microscope and the moving target: the challenge of applying content analysis to the World Wide Web', Journalism and Mass Communication Quarterly, Vol. 77, No. 1, pp.80-98.
    • (2000) Journalism and Mass Communication Quarterly , vol.77 , Issue.1 , pp. 80-98
    • McMillan, S.J.1
  • 52
    • 84993054426 scopus 로고    scopus 로고
    • Corporate social responsibility: An exploratory study of the quality and extent of social disclosures by Lebanese commercial banks
    • Menassa, E. (2010) 'Corporate social responsibility: an exploratory study of the quality and extent of social disclosures by Lebanese commercial banks', Journal of Applied Accounting Research, Vol. 11, No. 1, pp.4-23.
    • (2010) Journal of Applied Accounting Research , vol.11 , Issue.1 , pp. 4-23
    • Menassa, E.1
  • 53
    • 71949121852 scopus 로고    scopus 로고
    • Words not actions! the ideological role of sustainable development reporting
    • Milne, M., Tregidga, H. and Walton, S. (2009) 'Words not actions! The ideological role of sustainable development reporting', Accounting, Auditing & Accountability Journal, Vol. 22, No. 8, pp.1211-1257.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , Issue.8 , pp. 1211-1257
    • Milne, M.1    Tregidga, H.2    Walton, S.3
  • 54
    • 84986079220 scopus 로고    scopus 로고
    • Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures
    • Milne, M.J. and Patten, D.M. (2002) 'Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures', Accounting, Auditing and Accountability Journal, Vol. 15, No. 3, pp.372-405.
    • (2002) Accounting, Auditing and Accountability Journal , vol.15 , Issue.3 , pp. 372-405
    • Milne, M.J.1    Patten, D.M.2
  • 56
    • 0000905963 scopus 로고    scopus 로고
    • Managing public impressions: Environmental disclosures in annual reports
    • PII S0361368297000081
    • Neu, D., Warsame, H. and Pedwell, K. (1998) 'Managing public impressions: environmental disclosures in annual reports', Accounting, Organizations and Society, Vol. 23, No. 3, pp.265-282. (Pubitemid 128340520)
    • (1998) Accounting, Organizations and Society , vol.23 , Issue.3 , pp. 265-282
    • Neu, D.1    Warsame, H.2    Pedwell, K.3
  • 58
    • 84986132989 scopus 로고    scopus 로고
    • Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory
    • O'Donovan, G. (2002) 'Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory', Accounting, Auditing & Accountability Journal, Vol. 15, No 3, pp.344-371.
    • (2002) Accounting, Auditing & Accountability Journal , vol.15 , Issue.3 , pp. 344-371
    • O'Donovan, G.1
  • 59
    • 69349092001 scopus 로고    scopus 로고
    • Stakeholder perspectives on a financial sector legitimation process. The case of NGOs and the equator principles
    • O'Sullivan, N. and O'Dwyer, B. (2009) 'Stakeholder perspectives on a financial sector legitimation process. The case of NGOs and the equator principles', Accounting, Auditing & Accountability Journal, Vol. 22, No. 4, pp.553-587.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , Issue.4 , pp. 553-587
    • O'Sullivan, N.1    O'Dwyer, B.2
  • 63
    • 84861581766 scopus 로고    scopus 로고
    • Utility companies in the United States receive reputation rankings. reputation institute releases results of its global pulse
    • Reputation Institute, Reputation Institute, New York.
    • Reputation Institute (2008) 'Utility companies in the United States receive reputation rankings. reputation institute releases results of its global pulse', Third Annual Global Pulse Study, Reputation Institute, New York.
    • (2008) Third Annual Global Pulse Study
  • 64
    • 0346907363 scopus 로고    scopus 로고
    • Sustainability reporting in the internet. A study of the Global Fortune 500
    • Rikhardsson, P., Andersen, A.J.R. and Bang, H. (2002) 'Sustainability reporting in the internet. A study of the Global Fortune 500', Greener Management International, Vol. 40, No. 1, pp.5-75.
    • (2002) Greener Management International , vol.40 , Issue.1 , pp. 5-75
    • Rikhardsson, P.1    Andersen, A.J.R.2    Bang, H.3
  • 65
    • 84861581770 scopus 로고    scopus 로고
    • (accessed on 29 July 2011)
    • Roner, L. (2008) 'Consumer trust overdrawn (online)', available at http://www.ethicalcorporation.com/content.asp?ContentID=6234&ContTypeID= (accessed on 29 July 2011).
    • (2008) 'Consumer Trust Overdrawn (Online)
    • Roner, L.1
  • 69
    • 75649099971 scopus 로고    scopus 로고
    • Corporate sustainability communications: Aspects of theory and professionalization
    • Signitzer, B. and Prexl, A. (2008) 'Corporate sustainability communications: aspects of theory and professionalization', Journal of Public Relations Research, Vol. 20, No. 1, pp.1-19.
    • (2008) Journal of Public Relations Research , vol.20 , Issue.1 , pp. 1-19
    • Signitzer, B.1    Prexl, A.2
  • 71
    • 33751541227 scopus 로고    scopus 로고
    • SPI-Finance, (accessed on 22 September 2011).
    • SPI-Finance (2002) 'Social performance indicators for the financial industry (online)', available at http://www.e2mc.com/index.php?option=com- content&view=article&id=147&lang=en&Itemid= (accessed on 22 September 2011).
    • (2002) 'Social Performance Indicators for the Financial Industry (Online)
  • 72
    • 0010371762 scopus 로고    scopus 로고
    • A sectoral comparison of corporate environmental reporting and disclosure
    • Stray, S. and Ballantine, J. (2000) 'A sectoral comparison of corporate environmental reporting and disclosure', Eco-Management and Auditing, Vol. 7, No. 4, pp.165-177.
    • (2000) Eco-Management and Auditing , vol.7 , Issue.4 , pp. 165-177
    • Stray, S.1    Ballantine, J.2
  • 73
    • 0004226390 scopus 로고    scopus 로고
    • SustainAbility and United Nations Environment Programme (UNEP), SustainAbility, London.
    • SustainAbility and United Nations Environment Programme (UNEP) (2000) The Global Reporters, SustainAbility, London.
    • (2000) The Global Reporters
  • 74
    • 84861622672 scopus 로고    scopus 로고
    • Ethics in a recession. Winning back consumer trust
    • May
    • Swartz, J. (2009) 'Ethics in a recession. Winning back consumer trust', Ethical Corporation, May, p.5.
    • (2009) Ethical Corporation , pp. 5
    • Swartz, J.1
  • 75
    • 0033512631 scopus 로고    scopus 로고
    • Reporting on the Environment: Current practice in the financial services sector
    • Sustainable banking: the greening of finance
    • Tarna, K. (1999) 'Reporting on the environment. Current practice in the financial services sector', Greener Management International, Vol. 27, No. 1, pp.49-64. (Pubitemid 30306436)
    • (1999) Greener Management International , Issue.27 , pp. 49-64
    • Tarna, K.1
  • 76
    • 84986067695 scopus 로고    scopus 로고
    • Bank lending and the environment: Policies and opportunities
    • Thompson, P. (1998) 'Bank lending and the environment: policies and opportunities', International Journal of Bank Marketing, Vol. 16, No. 6, pp.243-252.
    • (1998) International Journal of Bank Marketing , vol.16 , Issue.6 , pp. 243-252
    • Thompson, P.1
  • 77
    • 84911131634 scopus 로고    scopus 로고
    • External stakeholders' perspectives on sustainability reporting
    • Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds.): Routledge.
    • Tilt, C.A. (2007) 'External stakeholders' perspectives on sustainability reporting', in Unerman, J., Bebbington, J. and O'Dwyer, B. (Eds.): Sustainability Accounting and Accountability, pp.104-126, Routledge.
    • (2007) Sustainability Accounting and Accountability , pp. 104-126
    • Tilt, C.A.1
  • 78
    • 84986014961 scopus 로고    scopus 로고
    • A longitudinal study of corporate social reporting in Singapore: The case of the banking, food and beverage, and hotel industries
    • Tsang, K.W.E. (1998) 'A longitudinal study of corporate social reporting in Singapore: the case of the banking, food and beverage, and hotel industries', Accounting, Auditing and Accountability Journal, Vol. 11, No. 5, pp.624-635.
    • (1998) Accounting, Auditing and Accountability Journal , vol.11 , Issue.5 , pp. 624-635
    • Tsang, K.W.E.1
  • 79
    • 4944245602 scopus 로고    scopus 로고
    • Increased stakeholder dialogue and the internet: Towards greater corporate accountability or reinforcing capitalist hegemony?
    • DOI 10.1016/j.aos.2003.10.009, PII S0361368203000710
    • Unerman, J. and Bennett, M. (2004) 'Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?', Accounting, Organizations and Society, Vol. 29, No. 7, pp.685-707. (Pubitemid 39332597)
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.7 , pp. 685-707
    • Unerman, J.1    Bennett, M.2
  • 80
  • 81
    • 1342296044 scopus 로고
    • United Nations Environmental Programme, Geneva
    • Vaughan, S. (Ed.) (1995) Greening Financial Markets, United Nations Environmental Programme, Geneva.
    • (1995) Greening Financial Markets
    • Vaughan, S.1
  • 82
    • 0002199468 scopus 로고    scopus 로고
    • Corporate environmental management, technology and sustainable development: Postmodern perspectives and the need for a critical research agenda
    • Welford, R. (1998) 'Corporate environmental management, technology and sustainable development: postmodern perspectives and the need for a critical research agenda', Business Strategy and the Environment, Vol. 7, No. 1, pp.1-12.
    • (1998) Business Strategy and the Environment , vol.7 , Issue.1 , pp. 1-12
    • Welford, R.1
  • 83
    • 0004260844 scopus 로고    scopus 로고
    • WIMM (Institute for Environmental Management) and KPMG International Environmental Network, WIMM and KPMG, Amsterdam.
    • WIMM (Institute for Environmental Management) and KPMG International Environmental Network (1999) KPMG International Survey of Environmental Reporting 1999, WIMM and KPMG, Amsterdam.
    • (1999) KPMG International Survey of Environmental Reporting 1999
  • 84
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman, J. (1982) 'An evaluation of environmental disclosures made in corporate annual reports', Accounting, Organizations and Society, Vol. 7, No. 1, pp.53-63.
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 53-63
    • Wiseman, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.