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 ...
Customisation of corporate environmental reports to the information needs of a target group or an individual is a growing topic. Hence, based on a deeper understanding of addressee orientation, the technical possibilities for target group tailoring or (by reducing the size of the target group to one individual) addressee orientation are examined. Firstly, system customisation comprehends the ...
Environmental reporting is used by many organisations as an opportunity to improve communication with their stakeholders concerning environmental impacts and sustainability. Although several regulations and proposals for environmental reporting already exist, a standard is still lacking. The paper presents a comprehensive concept for the standardisation of environmental reporting. After an ...
In this paper, it will be shown how generation, editing and management of structured contents for environmental reports can be supported. The main focus thereby is an automated transformation of eco-balances into XML form and integration into environmental reports. These already consistently structured contents are the basis for an automated generation of environmental reports for presentation ...
SMEs engaged with the environmental agenda are aware of the value of a 'green' image in their market place, readily using their environmental achievements in their marketing communications and deriving various benefits from it. However, most only produce a formal environmental report when there are clear external pressures compelling them to do so, especially when this is needed to achieve a ...
The early stages of corporate environmental reporting – in the late 1980s and early 1990s – have been focused on free-standing environmental reports, produced on print media and usually prepared as "one size fits all" universal documents. Using the internet provides an array of benefits and offers a number of capabilities of how to progress in the field, particularly along three dimensions: ...
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 ...
A variety of documents generated within the scope of environmental reporting are based on similar and partly overlapping information. However, in the majority of cases information collected for a particular environmental document cannot be reused for other objectives and, if then, only with huge additional work input. Data need to be updated on a regular basis, e.g. according to the report ...
Environmental reporting is an essential component of an organisation's communication with its stakeholders. In order to automate environmental reporting of organisations, the discussion focuses today on structuring and standardising environmental reports using the eXtensible Markup Language (XML). The development of XML-based environmental reporting is embedded in the process towards shaping an ...
The Core Functions of Environmental Reporting The initial goal of much environmental reporting was simply to demonstrate a company's commitment to the environment. The debate, however, has moved on, and now the central objective of any environmental report has to be able to communicate environmental performance. Further wider ranging objectives may also be attributed to the document, including ...
Since the publication of the first separate environmental reports in 1989, the number of companies that has started to publish information on its environmental, social or sustainability policies and/or impacts has increased substantially. This article gives an overview of worldwide trends in the frequencies of reporting in the past decade, based on surveys carried out since the early 1990s. ...
Learn how Stolthaven Terminals uses webEI to manage TCEQ and EPA requirements while improving reporting. Tim Friday discusses how the implementation of regAction’s webEI software and support services reduced the challenges faced with collecting and organizing the reporting data. Its flexibility and ease of use helps Stolthaven maintain the company’s quality standards and meet ...
The purpose of this paper is to analyse the possibility of corporate environmental reporting (CER) in a developing country so as to present the possible factors encouraging as well as those inhibiting the practice. It responds to the observation of prior research that CER research in developing countries is rare and the conjecture that developing countries should concern themselves with ...
The World Wide Web (web) considerably enhances corporations' ability to convey their strategies and other relevant information directly to their key stakeholders. However, it is not widely known if and how the advent of the web has modified the way corporations determine their disclosure strategies. Focusing on environmental reporting and using a cost/benefits framework, the study's purpose is ...
Environmental challenges are intrinsically linked with the way we live: we depend on our natural environment to supply the natural resources and ecosystem services that sustain our health and well-being, and ensure that our economies prosper. Many of the environmental problems that we face today have existed for decades; what has changed is our appreciation of their drivers and the impacts these ...
This study aims to analyse the importance of the disclosure of ANEEL's social and environmental report to the Level of Disclosure of Environmental Information of Brazilian companies in the electricity sector in the period from 2006 to 2009. The analysis was focused on 60 companies dedicated to various activities in the value chain of the electricity industry. The metric totals 90 indicators, ...
With respect to Slovak Republic accession to EU, some obligations on giving information and reports to EC arised for Slovakia, in accordance with requirements as defined in legislative rules of EU. Accession of Slovakia to EU and transposition and implementation of legislative rules of EU led into the requirement to submit reports on its implementation (reporting). The aims of environmental ...
BlueScope Steel are a steel producing company with operations in Australia, New Zealand, Asia, Oceana and USA. In Australia they operate Port Kembla Steelworks, an integrated steelmaking operation with an annual production capacity of approximately 5.3 million tonnes of crude steel. It is the largest manufacturer and supplier of flat steel in Australia. Port Kembla has a great deal of ...
On December 2, 2016, Lynn L. Bergeson, Managing Partner of Bergeson & Campbell, P.C. (B&C®), was quoted in the Bloomberg BNA Daily Environmental Report on how proposed changes to significant new use regulations would change the way confidential business information is handled by the U.S. Environmental Protection Agency (EPA). The Bergeson & Campbell P.C. law firm summarized a ...
In response to social concerns on environmental issues since the mid 1990s, environmental management systems (EMS) have been implemented by many companies around the world since mid 1990s. Many organisations have developed procedures, methods, and criteria depending on their unique situations. However, small and medium sized organisations in many cases do not have resources enough to develop the ...