Skip Navigation



Journal of Environmental Law Advance Access published online on November 27, 2007
Journal of Environmental Law, doi:10.1093/jel/eqm038
This Article
Right arrow Full Text
Right arrow Full Text (PDF)
Right arrow All Versions of this Article:
20/1/69    most recent
eqm038v1
Right arrow Alert me when this article is cited
Right arrow Alert me if a correction is posted
Services
Right arrow Email this article to a friend
Right arrow Similar articles in this journal
Right arrow Alert me to new issues of the journal
Right arrow Add to My Personal Archive
Right arrow Download to citation manager
Right arrowRequest Permissions
Google Scholar
Right arrow Articles by Bubna-Litic, K.
Right arrow Search for Related Content
Social Bookmarking
Add to CiteULike   Add to Connotea   Add to Del.icio.us  
What's this?

© The Author [2007]. Published by Oxford University Press; all rights reserved. For Permissions, please email: journals.permissions@oxfordjournals.org

Environmental Reporting as a Communications Tool: A Question of Enforcement?

Karen Bubna-Litic*

*Senior Lecturer, Faculty of Law, University of Technology, Sydney (UTS) PO Box 123, Broadway. NSW 2007, Australia (Karen.Bubna-Litic{at}uts.edu.au).


  Abstract

This article examines the effect of mandatory corporate environmental reporting in the context of corporate accountability. It asks the question whether such reporting can be an effective communications tool, both internally and externally and whether this will lead to a greater awareness of environmental issues throughout an organisation, resulting in improved corporate decisions, practices and outcomes. In order to answer this question, the author draws on longitudinal research examining the performance of the top 100 Australian companies. The article then looks at the role of the regulator, arguing that mandatory environmental reporting should be coupled with guidance and enforcement by a regulating authority. The lack of this enforcement in Australia has resulted in the quality of the reporting being less than optimal. Throughout the article, the author has compared the Australian experience with that of Norway, which has similar mandatory corporate environmental reporting laws.

Key Words: corporate environmental reporting • mandatory • regulators • corporate governance • environmental law


Add to CiteULike CiteULike   Add to Connotea Connotea   Add to Del.icio.us Del.icio.us    What's this?




Disclaimer:
Please note that abstracts for content published before 1996 were created through digital scanning and may therefore not exactly replicate the text of the original print issues. All efforts have been made to ensure accuracy, but the Publisher will not be held responsible for any remaining inaccuracies. If you require any further clarification, please contact our Customer Services Department.