Users of environmental financial information and aspects of company reporting
by Jeffrey Faux
Interdisciplinary Environmental Review (IER), Vol. 4, No. 2, 2002

Abstract: There is a degree of controversy over the identification of users of corporate information. Knowing which industries should report, the types of environmental events that should be disclosed and to whom this information should be directed are therefore important issues. The user groups surveyed were shareholders (explicit), shareholder/environmentalists (explicit) and environmentalists (implicit). The results indicate that with regard to which industries should report there is no distinction between explicit and implicit but shareholders believe differential reporting to be appropriate. There is no distinction between explicit and implicit users with regard to what environmental events companies should report and to whom they should be reported.

Online publication date: Mon, 13-May-2013

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