2.50
Hdl Handle:
http://hdl.handle.net/2436/42202
Title:
Is environmental reporting changing corporate behaviour?
Authors:
Price, Mark
Abstract:
Increasingly the business community is being asked to respond to growing societal concerns about the environment (Gray et al., 1996; O'Donovan, 2002; Raar, 2002; Adams, 2002, 2004; KPMG, 2002). One business response which has been widely researched from a number of aspects has been the development of standalone environmental reports (Brown and Deegan, 1998; Deegan and Gordon, 1996; Adams et al., 1998; Holland and Foo, 2003; Buhr, 1998; Cormier and Gordon, 2000; Deegan et al., 2000; Milne and Patten, 2002; O'Donovan 2002; Rahaman et al., 2004). However, one key aspect which has not yet been fully investigated is the impact of environmental reporting upon organisational activity (Dillard et al., 2004; Larringa-Gonzalez and Bebbington, 2001; Ball, 2007). Using an institutional theory perspective, this paper provides a framework for the examination of the embedding of environmental reporting structures into organisational processes and culture. Using this outline framework to analyse existing literature, the paper concludes that there are many issues about the impact of environmental reporting which are still unclear and that many of the attributes of the environmental agenda suggest that it could be another management fad.
Citation:
International Journal of Business Governance and Ethics, 4(2): 189-205
Publisher:
Inderscience Enterprises Limited
Journal:
International Journal of Business Governance and Ethics
Issue Date:
2008
URI:
http://hdl.handle.net/2436/42202
Additional Links:
http://inderscience.metapress.com/link.asp?id=81437046377051q6
Type:
Article
Language:
en
ISSN:
14779048
Appears in Collections:
Management Research Centre

Full metadata record

DC FieldValue Language
dc.contributor.authorPrice, Mark-
dc.date.accessioned2008-12-10T15:17:38Z-
dc.date.available2008-12-10T15:17:38Z-
dc.date.issued2008-
dc.identifier.citationInternational Journal of Business Governance and Ethics, 4(2): 189-205en
dc.identifier.issn14779048-
dc.identifier.urihttp://hdl.handle.net/2436/42202-
dc.description.abstractIncreasingly the business community is being asked to respond to growing societal concerns about the environment (Gray et al., 1996; O'Donovan, 2002; Raar, 2002; Adams, 2002, 2004; KPMG, 2002). One business response which has been widely researched from a number of aspects has been the development of standalone environmental reports (Brown and Deegan, 1998; Deegan and Gordon, 1996; Adams et al., 1998; Holland and Foo, 2003; Buhr, 1998; Cormier and Gordon, 2000; Deegan et al., 2000; Milne and Patten, 2002; O'Donovan 2002; Rahaman et al., 2004). However, one key aspect which has not yet been fully investigated is the impact of environmental reporting upon organisational activity (Dillard et al., 2004; Larringa-Gonzalez and Bebbington, 2001; Ball, 2007). Using an institutional theory perspective, this paper provides a framework for the examination of the embedding of environmental reporting structures into organisational processes and culture. Using this outline framework to analyse existing literature, the paper concludes that there are many issues about the impact of environmental reporting which are still unclear and that many of the attributes of the environmental agenda suggest that it could be another management fad.en
dc.language.isoenen
dc.publisherInderscience Enterprises Limiteden
dc.relation.urlhttp://inderscience.metapress.com/link.asp?id=81437046377051q6en
dc.subjectEnvironmental reportingen
dc.subjectBusiness ethicsen
dc.subjectInstitutionalisationen
dc.subjectCorporate reportingen
dc.subjectCorporate behaviouren
dc.subjectOrganisational cultureen
dc.titleIs environmental reporting changing corporate behaviour?en
dc.typeArticleen
dc.identifier.journalInternational Journal of Business Governance and Ethicsen
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