The environmental issue on the Dutch political market

Huizing, Ard; Dekker, Henk

doi:10.1016/0361-3682(92)90039-u

Cited by 15 publications

(4 citation statements)

References 6 publications

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“…This latter group is not surprising given the potential impact that actions by customers can have upon this sector (as recent events have borne out!). Given the importance attached to communicating with stakeholders groups and keeping such channels of communication open (Hutchinson, 1992;Mastrandonas and Strife, 1992;Huizing and Dekker, 1992) this is perhaps worrying. In the Copyright © 2000 John Wiley &Sons, Ltd andERP Environment Eco-Mgmt.…”

Section: Sources Of Informationmentioning

confidence: 99%

A sectoral comparison of corporate environmental reporting and disclosure

Stray

Ballantine

2000

Eco-Mgmt. Aud.

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Section: Sources Of Informationmentioning

confidence: 99%

A sectoral comparison of corporate environmental reporting and disclosure

Stray

Ballantine

2000

Eco-Mgmt. Aud.

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“…Therefore, the financial report for this company must present the environmental costs, liabilities and contingencies of the company's activities fairly (Teasley, 1995). If the financial report is then subject to an audit, the auditor has a responsibility to ensure that environmental matters are properly accounted for and reported (Chadick et al, 1993;Gray, 2000a;Gray & Bebbington, 2000;Huizing & Dekker, 1992).…”

Section: Corporate Environmental Accountabilitymentioning

confidence: 99%

The consideration of environmental matters in the audit of financial reports

Chiang¹

2010

Journal of Accounting &Amp; Organizational Change

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“…Fulfilling the best practice of corporate governance and voluntarily reporting on the environment are manifestation of these two distinct but interrelated spheres of performance. In fact, the concept of sustainable development introduced by the Brundtland Report in 1987 demands the companies not only to be financially sound, but also socially and environmentally accountable to assure that the rights of future generations are not compromised (Huizing & Dekker 1992). Additionally, to the best of our knowledge, there is no other study yet has tried to link corporate governance and environmental performance.…”

Section: Introductionmentioning

confidence: 99%

Corporate Governance Practices and Environmental Reporting of Companies in Malaysia: Finding Possibilities of Double Thumbs Up

2011

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Demonstrating good corporate governance and maintaining sound environmental performance are among the key challenges facing the organisation to ensure its sustainability. In an attempt to investigate the linkage between these two essential aspects, this study scrutinises the annual reports of 243 companies listed on the Main Board of Bursa Malaysia. There are six selected corporate governance attributes namely, board independence, CEO duality, management ownership, board size, financial expert and meeting frequency. Overall, it was found that the existence of environmental reporting is low. Only 28% of the companies disclosed environmental information. Furthermore, on average, each company reported 4.7 sentences, while the quality, as measured by the disclosure index shows an average of 3.24. The most significant corporate governance attributes in influencing the extent of environmental reporting are board size and management ownership. The finding provide limited evidence to support that, companies which comply with corporate governance practices have the tendencies to be more environmentally responsible. ABSTRAK Amalan tadbir urus korporat yang baik dan mengekalkan prestasi alam sekitar merupakan antara cabaran utama yang dihadapi oleh organisasi dalam memastikan kelangsungan pembangunan. Kajian ini meneliti 243 laporan tahunan syarikat tersenarai di Papan Utama Bursa Malaysia bagi mengkaji perkaitan antara kedua-dua aspek penting tersebut. Sebanyak enam ciri tadbir urus yang dipilih iaitu kebebasan lembaga pengarah, dwi-jawatan ketua pegawai eksekutif, pemilikan saham, saiz lembaga pengarah, kecekapan kewangan dan kekerapan mesyuarat. Secara keseluruhan, laporan alam sekitar adalah rendah. Hanya 28% syarikat melaporkan maklumat alam sekitar. Di samping itu, secara purata, setiap syarikat melaporkan 4.7 ayat. Manakala bagi kualiti yang diukur dengan indeks pelaporan menunjukkan purata sebanyak 3.24. Ciri tadbir urus yang paling mempengaruhi laporan alam sekitar ialah saiz lembaga pengarah dan pemilikan saham. Keputusan ini tidak dapat menyokong sepenuhnya bahawa syarikat yang memenuhi amalan tadbir urus mempunyai kecenderungan untuk lebih bertanggungjawab terhadap alam sekitar.

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The environmental issue on the Dutch political market

Cited by 15 publications

References 6 publications

A sectoral comparison of corporate environmental reporting and disclosure

A sectoral comparison of corporate environmental reporting and disclosure

The consideration of environmental matters in the audit of financial reports

Corporate Governance Practices and Environmental Reporting of Companies in Malaysia: Finding Possibilities of Double Thumbs Up

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