Managerial Attitudes on Environmental Reporting: Evidence from Croatia

Abstract

Environmental responsibility is an important element of business sustainability. It is operationalised through environmental accounting and reporting, which have become inevitable management tools in modern business. International reporting frameworks, legislation, and the requirements of stakeholders, necessitate thinking about environmental information which businesses should report. Decisions on reporting environmental information is associated with managerial attitudes and expectations. The lack of research, especially in European countries, on the importance of environmental reporting for a company's management, is the reason for conducting this study. Therefore, the main objective of the research was to investigate managerial attitudes regarding the importance of environmental information for companies stakeholders. A survey was used to collect data. The analysis of the distribution of managers' responses shows that most respondents believe environmental information is part of corporate social responsibility. From the standpoint of the companies it is ethical to collect and report environmental information. Through the factor analysis of managerial attitudes, research indicates variables of the highest importance in the extracted factor: the usefulness of environmental information for different stakeholders, the importance of exploring stakeholders' interests, and the importance of ensuring the quantity and quality of environmental information. The extracted factor, labelled as "the importance of environmental reporting" was further defined as a dependent variable in a simple linear regression model in which industry and size of the company were defined as independent variables. Research identifies only the industry of the company as positively and significantly related to dependent variable.

Assessment of the Profitability of Environmental Activities in Forestry

“…Current publications have covered the role of environmental accounting and general principles of the organization at the enterprise [27]. Krivačić, and Janković also demonstrated the importance of establishing due environmental reporting for the management needs [28]. The impact of harmonising the environmental accounting information system on the environmental performance of small and medium-sized enterprises was also analysed [29].…”

Islam Dan Akuntabilitas Lingkungan: Suatu Tinjauan Teoritis

“…Laporan lingkungan dibuat untuk menginformasikan kepada para pemangku kepentingan tentang tanggung jawab lingkungan perusahaan, memastikan transparansi bisnis dan menciptakan reputasi mitra yang bertanggung jawab yang memberikan sumbangsih terhadap lingkungan, proteksi dan kualitas hidup komunitas setempat (Krivačić and Janković, 2017). Prosedur manajemen lingkungan dan pedoman untuk setiap akuntansi lingkungan yang substantif merupakan syarat untuk pelaporan lingkungan yang baik (Gray et al, 2014).…”

Peran Stakeholders Dalam Pengelolaan Dan Akuntabilitas Lingkungan Pada Mal Ratu Indah Makassar

“…Laporan lingkungan dibuat untuk menginformasikan kepada para pemangku kepentingan tentang tanggung jawab lingkungan perusahaan, memastikan keterbukaan bisnis dan menciptakan reputasi mitra yang bertanggung jawab yang memberikan kontribusi terhadap lingkungan, perlindungan dan kualitas hidup masyarakat setempat (Krivačić and Janković, 2017). Sebuah prasyarat untuk pelaporan lingkungan yang baik adalah pembentukan prosedur manajemen lingkungan dan juga landasan untuk setiap akuntansi lingkungan yang substantif (Gray et al, 2014).…”

“…Pengungkapan informasi lingkungan dapat dilihat sebagai sebuah alat, yang dapat membantu dalam pengelolaan sumber daya lingkungan yang bernilai (Batra, 2013). Pelaporan lingkungan dapat dianggap sebagai praktik bisnis yang menunjukkan komitmen perusahaan untuk mengatasi masalah lingkungan (Krivačić and Janković, 2017).…”