A Study of the Environmental Disclosure Practices of Australian Corporations

摘要: Abstract This paper analyses the environmental disclosure practices of Australian corporate entities. The documents three separate but related investigations. First, in a review sample annual reports for 1991 financial year, it is apparent that adopted by are self-laudatory, with companies promoting positive aspects their performance, failing to disclose negative aspects. Second, period 1980 1991, made significantly increases across time. change linked an increase societal concern relating issues. Finally, using questionnaire administered lobby groups, appears extent positively associated groups' about performance within particular industries.