environmental reporting

Description This paper analyses changes in corporate environmental reporting practices among large Finnish firms in the past five years. Using content analysis of annual reports, we analyzed the willingness of firms to disclose environmental information in the years 1987 and 1992. Our sample...

Description Introducing a discussion of some of the ways in which accounting and other calculative mechanisms are involved in environmental matters, the article focuses on a number of questions that emerge from accounting for carbon emission permits and corporate environmental reporting. Both...