Corporate environmental reporting: survey and empirical evidence
by Anette von Ahsen, Christoph Lange, Mathias Pianowski
International Journal of Environment and Sustainable Development (IJESD), Vol. 3, No. 1, 2004

Abstract: This paper presents an empirical study addressing current tendencies in corporate environmental reporting released to the public. On the one hand, we survey British and German environmental statements according to the ''European Eco-Management and Audit Scheme''. On the other hand, we explore why companies desist from participating in EMAS and thereby from publishing environmental statements. For this purpose, we have conducted a telephone survey with those companies in Northrhine–Westfalia, Germany, which have participated in EMAS twice but have dropped out afterwards. In doing so, the survey also intends to explore whether other types of corporate environmental reporting are increasingly employed in place of environmental statements. All in all, the goal of our study is to derive assumptions about future developments of corporate environmental reporting.

Online publication date: Wed, 07-Jul-2004

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Environment and Sustainable Development (IJESD):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com