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Corporate Environmental Reporting (corporate + environmental_reporting)
Selected AbstractsEnvironmental reporting by Indian corporationsCORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 1 2004A. Sahay Environmental management has entered boardrooms, factories and business premises with economic, social and legal consequences. Sound environmental management provides corporations with a competitive advantage in addition to fulfilling corporate social responsibility and adding value to the business. The command and control policy of governments, the world over, has not produced the desired result. Corporate environmental reporting is emerging as a tool for the same. Indian corporations, like their counterparts in developed countries, took hesitant steps towards environmental protection , most of them driven by legal compliance. A selected few companies, however, took to environmental protection, enhancement and reporting through overall business considerations. The study indicates that environmental reporting, barring a few cases, is unsystematic and non-comparable. Though good work is being done by some industrial sectors and some units in different sectors, the reports seem to be aimed more at publicity than providing environmental facts and figures. A good quality of environmental reporting, like good environmental performance, needs to be encouraged and rewarded. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment. [source] Corporate environmental reporting: what's in a metric?BUSINESS STRATEGY AND THE ENVIRONMENT, Issue 2 2003R. Scott Marshall Assistant Professor of Management Although there has been increased attention to corporate environmental reports (CERs), there has yet to be a close examination of the metrics used in these reports. Metrics do not address the content of CERs, but, perhaps more importantly, metrics provide the means for conveying the content. In this paper, we analyze metrics used in 79 corporations' recent CER reports. We define and use an 'environmental sustainability' lens, and apply two environmental metrics taxonomies to CER metrics. We also consider the implications of key internal and external firm factors on CER metrics. Our findings suggest that (i) firms' compliance with ISO 14001 increases the presence of future oriented metrics, (ii) a majority of CER content uses lagging metrics with descriptive and operational performance information, (iii) larger firms are more likely than smaller firms to use future oriented metrics and (iv) there are noticeable differences across countries/regions in terms of CER metrics. Several important issues seem evident from the study. First, the metrics most commonly used in CERs provide little information about future performance. Second, the majority of metrics describe operations performance rather than environmental impact. Third, even though the sample was chosen based on a priori indicators of corporate environmental awareness, only about half of the companies sampled had a CER available. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment [source] Assessing corporate environmental reporting motivations: differences between ,close-to-market' and ,business-to-business' companiesCORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 3 2008Janet Haddock-Fraser Abstract In this paper we examine whether proximity to market affects the extent and form of corporate environmental reporting of companies listed in the FTSE 250. The reason for examining this issue is that it is frequently asserted, but not demonstrated, that closeness to market will correlate positively with proactive communication of environmental activities. Our results show that this assertion is, in particular reporting contexts, true. In particular, we find that companies who are close to market, or are brand-name companies, are highly likely to adopt one of the several forms of environmental reporting considered (particularly reporting on product life-cycle or supply chain and reporting through the BitC benchmark system). We also show that companies proximate to market are more likely to be the target of media attention, but are unable within the bounds of the research to assess whether this is a cause of increased environmental reporting or an effect of it. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment. [source] The ponderous evolution of corporate environmental reporting in Ireland.CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, Issue 2 2003Recent evidence from publicly listed companies Ireland's recent rapid economic growth has exacerbated pressure on the environment, leading to increased scrutiny of corporate environmental impacts. In order to assess whether external corporate environmental reporting (CER) has evolved in conjunction with this increased scrutiny, this paper reports on the results of a comprehensive analysis of CER practice among all Irish listed companies. The findings are interpreted using the lens of legitimacy theory. The results indicate that, apart from companies whose core activities have an easily observable environmental impact, there is little extensive CER undertaken, in terms of either its quantity or quality. Despite evidence of increasing trends in disclosure, in most instances disclosing companies remain at the very early stages in their consideration of CER. It is argued that this negligible disclosure potentially represents a minimalistic response to pressure from stakeholders whose power to threaten organizations' legitimacy is limited. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment [source] Environmental reporting and transport , the case of a public transport companyBUSINESS STRATEGY AND THE ENVIRONMENT, Issue 6 2003Otto Andersen This article discusses corporate environmental reporting in the field of transport. In addition to addressing this issue in general, the article includes empirical material from a case transport company. The process of preparing the year 2000 environmental report for the company is described. The environmental report includes actions for improving the environmental performance of the company, and indicators for monitoring of the progress from year to year. This is based on separate studies of the employees' company travels, daily travel to work and the purchasing of energy. The company is using societal accounting to show its responsibility as an important societal actor, improving the stakeholder dialogue and providing knowledge at the political level. Copyright © 2003 John Wiley & Sons, Ltd and ERP Environment. [source] Internet use for corporate environmental reporting: current challenges,technical benefits,practical guidanceBUSINESS STRATEGY AND THE ENVIRONMENT, Issue 3 2002Ralf Isenmann The huge opportunities of using the internet for corporate reporting are arranged in a comprehensive system of technical benefits. In order to give a tangible example and describe practical use thoroughly, the benefits are focused on environmental reporting but they can be transferred in major parts also to financial, social or sustainability reporting,seen as a currently emerging trend towards integrated financial, environmental and social reporting. In more detail, the system of internet-specific benefits is illustrated by four main categories: benefits concerning the underlying purposes of publishing reports, benefits concerning the entire reporting process, benefits concerning the report contents and benefits concerning the report design. In terms of corporate reporting, professional internet use will enhance the way in which companies give information, communicate and manage their business internally and externally, benefiting all members involved that are reporting companies, addressed key target groups and other stakeholders such as standard setting institutions and benchmarking organizations. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment [source] Innovation and corporate sustainability: An investigation into the process of change in the pharmaceuticals industryBUSINESS STRATEGY AND THE ENVIRONMENT, Issue 5 2001Martina Blum-Kusterer Although there has been considerable research effort directed at refining the content of corporate environmental performance, e.g. corporate environmental reporting and accounting, there has been relatively little empirical investigation to date on the process of corporate eco-change. This research reports on the quantitative and qualitative results of a survey of German and UK pharmaceuticals firms, which evaluated the significance of the various incentives, both intra-firm and external to the organization, that have stimulated eco-change. We find that, although the industry is one that has been characterized by voluntary agreements and proactive behaviour in the past, regulation still remains the main driver for sustainability improvements. New technology is the second most important driver. Stakeholder dialogue and inter-firm cooperation were both revealed to be relatively weak forces for eco-change. The study also tested the validity of the conventional neo-classical economic world-view of innovation in firms versus a more radical co-evolutionary one. The former assumes that firms respond only to profit signals and do so efficiently, whereas the latter assumes that change is path dependent; i.e., the firms' norms and routines and past experiences are influential. We find that, although the neo-classical perspective stands up to our empirical investigation of eco-innovation to some degree, the co-evolutionary approach better captures the complexity of the corporate eco-change process. Copyright © 2001 John Wiley & Sons, Ltd. and ERP Environment [source] | ||||||||||