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Thursday 6th August
11:30-13:00
Session 7 Room 2
The Content and Disclosure of Corporate Environmental Policies: An Australian Study
by
Carol Ann Tilt
Lecturer, School of Commerce
The Flinders University of South Australia
GPO Box 2100, Adelaide
South Australia, 5001
Ph:(08) 8201 3892
Fax:(08) 8201 2644
Email:Carol.Tilt@flinders.edu.au
Studies of environmental disclosure levels in companies' annual reports have shown an increasing interest in the environment. A major part of this interest has become the development of a Corporate Environmental Policy (CEP). This study considers the CEPs of Australian public companies and the subsequent disclosure related to that policy found in their annual reports. It then examines other disclosure media such as press releases, employee magazines, corporate booklets and environmental booklets, to determine whether any external reporting against the policy appears. The results show that Australian companies are surprisingly behind other countries in environmental reporting trends.
Keywords: (N/A)