Environmental Reporting by Companies

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Courtesy of European Commission, Environment DG

Accounting and reporting for the environment has become increasingly relevant to enterprises and their major stakeholders, e.g. investors, creditors, governments and the public at large.

This report surveys the Annual/Financial reports of a large number of companies (mainly EU companies or companies that operate in the EU) with a view to identify best practice and to evaluate the relevance and comparability of the environmental information that is disclosed. The report also recommends ways of improving the reliability, comparability and usefulness of the disclosures. The views of the authors and the recommendations given do not necessarily reflect the views of the European Commission.

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