The decision by management to disclose environmental information : a research note based on interviews
Item
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Title
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The decision by management to disclose environmental information : a research note based on interviews
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Description
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The question that was considered in this research was why management discloses environmental information given the fact that it is not required by law in South Africa. The person closest to the decision to report environmental information and the decision of what type of environmental information to report, in six different organisations, where interviewed using a questionnaire consisting of open-ended questions. The responses were analysed for commonality. Although respondents seldom explicitly referred to pressure, it was clear
that this was a major reason for environmental disclosure. Some of the reasons for reporting that was heard often were accountability, transparency , peers did it and to stop the bad news reported by others. The fact that external pressure plays such a large part in the disclosure decision reminds one of legitimacy theory.
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Creator
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De Villiers, Charl Johannes
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Date
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2010-11-19T08:55:25Z
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2010-11-19T08:55:25Z
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1999
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Type
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Article
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Format
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application/pdf
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Identifier
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De Villiers, CJ 1999, 'The decision by management to disclose environmental information: a research note based on interviews', Meditari Accountancy Research, vol. 7, pp. 33-48.
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2049-372X
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http://hdl.handle.net/2263/15313
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Language
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en
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Rights
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School of Accounting Sciences, University of Pretoria