The Standardisation of Environmental Performance Indicators and Their Relationship to Corporate Environmental Reporting: What Can We Learn From the Uk Water Industry?

Hopkinson, Peter; Sammut, Anthony; Whitaker, M L

doi:10.1142/s1464333299000235

Cited by 6 publications

(2 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Order By: Relevance

“…e.g. Cowper‐Smith and de Grosbois (2011) on the airline industry; Dong and Burritt (2010) on 25 Australian oil and gas companies; Escobar and Vredenburg (2011) on four major MNCs in the oil and gas industry; Guenther et al (2007) on 29 mining and 19 oil and gas companies from GRI Register; Hopkinson et al (1999) on ten UK Water and Sewer Companies and Othman and Ameer (2010) on 60 Malaysian palm oil companies.…”

Section: Notesmentioning

confidence: 99%

Biodiversity reporting in Denmark

Liempd

Busch

2013

Accounting, Auditing &Amp; Accountability Journal

137

View full text Add to dashboard Cite

PurposeThis paper aims to suggest that companies have ethical reasons to report about biodiversity issues and to investigate whether companies act on these reasons by examining the extent of biodiversity reporting in Denmark.Design/methodology/approachFor the first purpose, desk research was conducted using consequentialist ethics, while for the second purpose, data were gathered from the 2009‐2011 annual reports, CSR‐type reports and homepages of 24 Danish large‐cap companies.FindingsPhilosophically, it is shown that biodiversity preservation and reporting is an ethical issue, even on the assumption that biodiversity does not possess intrinsic value. Empirically, it is shown that Danish companies score poorly overall, both quantitatively and qualitatively, with regards to reporting on biodiversity.Research limitations/implicationsEven though the importance of biodiversity can be justified on different assumptions, biodiversity reporting is under‐researched offering potential for future research on a globally important issue.Practical implicationsJustifying the preservation of biodiversity from an instrumental viewpoint might convince accounting audiences that are sceptical of normative ethical argumentation based on intrinsic value. The relative lack of biodiversity reporting in Denmark shows the need for the State and accounting standard setters to address this issue together with business and other stakeholders.Originality/valueFew studies theorize on why there is a need for environmental reporting. Those that do are based on non‐instrumental considerations. This paper gives philosophical arguments for biodiversity reporting normally outside the scope of accounting. It emphasizes how even those who deny that biodiversity has intrinsic value are morally obliged to account for biodiversity. The argument also provides novel reasons for why thinking about discount rates should be governed by pure preference considerations. Empirically, this is only the second paper examining biodiversity reporting and the first about the Danish context.

show abstract

Section: Notesmentioning

confidence: 99%

Biodiversity reporting in Denmark

Liempd

Busch

2013

Accounting, Auditing &Amp; Accountability Journal

137

View full text Add to dashboard Cite

show abstract

“…Indicators or indices for addressing water quality, aquatic ecology, and riparian habitats ( (Hopkinson et al, 1999).…”

Section: ) Prioritisation Model Comprised Of Gis-derived Spatial mentioning

confidence: 99%

Expanding Environmental Emphases in Water Resources Planning

Canter

Chawla

Swor

2013

J. Env. Assmt. Pol. Mgmt.

View full text Add to dashboard Cite

Numerous water resources planning agencies exist within countries and their states or provinces, or within river basin commissions and local areas. Such planning includes projects involving waterway navigation, hydroelectric power generation, flood risk management, water supply, and ecosystem restoration. Although planning has existed for many decades, new environmental challenges are being identified and responsive methods are being developed. This review cites more than 75 journal articles and reports which are related to emerging frameworks and methods. The most frequently cited information source is the U.S. Army Corps of Engineers. The reader is encouraged to explore these general and topical references and to utilise them in the context of their water resources planning efforts. It is important to note that not all references will be relevant to local unique conditions and challenges. Addressing these expanding emphases requires flexibility within existing planning processes and collaboration with multiple stakeholder groups. Examples of newer methods summarized herein include cumulative effects assessment and management, conceptual models, use of indicators and indices, managing downstream flows, addressing climate change, evaluation of ecosystem services, and post-EIS project monitoring and adaptive management to expand the knowledge base of planners and to adjust project operational patterns to minimise undesirable consequences.

show abstract