Environmental disclosure in the annual reports of the Russian retailers

Abstract

The implementation of extended business environmental liability is an essential condition for sustainable development of the Russian economy, including in retail. Retailers' interest in environmental issues is related both to the enhancement of public control and to the possibility of acquiring additional competitive advantages and economic benefits. Effective environmental management aimed at achieving benefits and advantages involves disclosing of environmental information to the public. The present study focuses on environmental disclosure in the annual reports of the largest Russian retail companies. The authors conducted a content analysis of the approved annual reports for 2016 of six largest Russian retailers in terms of revenue. The article presents the results of data analysis on environmental liability in the annual reports of the largest Russian retailers; reveals the key ecological aspects of the largest Russian retailers, described in their annual reports; presents the environmental rating of the largest Russian retailers based on environmental data contained in the annual reports. The results can be used by retailers when addressing the environmental aspects of their business activity; they can also be used in further research on the topic.

Corporate Environmental Disclosures of Oil and Gas Companies in India: An Analysis of Executives’ Perceptions

“…14 A large number of studies have tried to analyse corporate environmental disclosure (CED) practices in the annual reports. [15][16][17][18][19][20][21][22] Most of these studies found that corporate environmental disclosures have increased over time. However, these disclosures were found to be mostly descriptive or narrative in nature.…”

“…There were 30 companies in oil drilling & exploration and refinery sectors listed on National Stock Exchange (NSE) and Bombay Stock Exchange (BSE). Twenty-two (22) companies were common on both the exchanges, 4 companies were listed only on BSE and 4 companies were not traded. Therefore, 26 out of 30 listed companies were taken as sample in this study.…”