Environmental information in annual reports: A survey of Swedish accountants

Managerial Auditing Journal

Volumn 18, Issue 8, 2003, Pages 682-691

  Nyquist, Siv ^a  

^a UMEÅ UNIVERSITY   (Sweden)

Author keywords

Accountants; Administrative data processing; Environmental management; Public accounting; Surveys; Sweden

Indexed keywords

EID: 84986145304     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900310495935     Document Type: Article

References (27)

1. Aktiebolagslagen (1975:1385), Companies Act, 1975: 1385.
2. Årsredovisningslagen (1995:1554), Annual Accounts Act, 1995: 1554.
3. Bebbington, J., Gray, R., Thomson, I. and Walters, D. (1994), “Accountants’ attitudes and environmentally-sensitive accounting”, Accounting and Business Research, Vol. 24 No. 94, pp. 109-120.
4. Bokföringsnämnden (BFN) (1998), Miljöinformation i Förvaltningsberättelsen, BFN U, Vol. 98 No. 2, Stockholm.
5. Bornan, M., Buisman, J. Gavelius, M. and Jämttjähn, J. (1999), Miljöredovisning, Öhrlings Pricewaterhouse Coopers, Stockholm.
6. Collison, D. (1996), “The response of statutory financial auditors in the UK to environmental issues: A descriptive and exploratory case study”, British Accounting Review, Vol. 28, No. 4, pp. 325-349.
7. Collison, D. and Gray, R. (1997), “Auditors’ responses to emerging issues: A UK perspective in the statutory financial auditor and the environment”, International Journal of Auditing, Vol. 1 No. 2, pp. 135-149.
8. Deloitte & Touche (2000), Miljörapportering 2000, Deloitte & Touche, Stockholm.
9. European Commission (2001), Commission Recommendation of 30 May 2001 on the Recognition, Measurement and Disclosure of Environmental Issues in the Annual Accounts and Annual Reports of Companies, 2001/453/EC, OJL 156 13.6.2001, Commission of the European Communities, Brussels.
10. FAR (2001a), “Regler till vägledning för FAR-ledamöternas skyldighet att förja god revisorssed”, FARs samlingsvolym, FAR fölag, Stockholm, pp. 1004-1009.
11. FAR (2001b), “Revisorns beaktande av miljöfrågor vid granskning av årsredovisningen”, FARS samlingsvolym, FAR fölag, Stockholm, pp. 1156-1159
12. Féderation des Experts Comptables Européens (FEEE) (1995), Environmental Accounting, Reporting, and Auditing: Survey of Current Activities and Developments within the Accountancy Profession, FEEE, Brussels.
13. Flening, B. (1999), Årsredovisningslagens Miljökrav – Hanbok för Revisorer och Ekonomichteer, Ekerlids förlag, Stockholm.
14. Giertz, K.G. and Larsson, L.O. (1997), “Miljöredovisning kräver utvidgad revisorskompetens”, Balans, No. 8-9, pp. 30-32.
15. Gray, R., Bebbington, J. and Walters, D. (1993), Accounting for the Environment, Paul Chapman, London.
16. Kamp-Roelands, N. (1999), Audits of Environmental Reports, Koninklijk Nederlands Instittiut van Registeraccountants (NWRA), Amsterdam.
17. Larsson, L.O. (1998), “Sä deltar revisorerna I det internationella arbetet med miljöredovisning och miljörevision”, Balans, No. 2, pp. 24-25.
18. Larsson, L.O. (1999), Miljörnformation och Miljöredovisning. En Vägledning för Företag och Revisorer, KPMG, Stockholm.
19. Lee, T. (1989), “Education, practice and research in accounting: Gaps, closed loops, bridges, and magic accounting”, Accounting and Business Research, Vol. 19 No. 75, pp. 237-253.
20. Medley, P. (1997), “Environmental accounting – what does it mean to professional accountants?”, Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, pp. 594-600.
21. Miljöbalken, Environmental Code (1998), 808.
22. Power, M. (1991), “Auditing and environmental expertise: Between protest and professionalisation”, Accounting Auditing & Accountability Journal, Vol. 4 No. 3, pp. 30-42.
23. Power, M. (1997), “Expertise and the construction of relevance: Accountants and environmental audit”, Accounting, Organizations and Society, Vol. 22 No. 2, pp. 123-146.
24. Proposition 1996/97:167 (1996), Miljöredovisning och miljöinfomation i näringslivet, (Governments Bill), Riksdagens tryckeriexpedition, Stockholm.
25. Revisorslagen (1995), Accountants Act, 1995:528.
26. Westermark, C. (1999), Miljöredovisning – Kommunikation av Etik, Vision och Ekonomi, Tholin & Larssons förlag, Göteborg.
27. Wilmshurst, T.D. and Frost, G.R. (2001), “The role of accounting and the accountant in the environmental management system”, Business Strategy and the Environment, Vol. 10 No. 3, pp. 135-147.