|عنوان فارسی مقاله:||ارتباط بین عملکرد زیست محیطی و اندازه هزینه افشای زیست محیطی|
|عنوان انگلیسی مقاله:||The relationship between environmental performance and environmental disclosure cost|
|رشته های مرتبط:||مدیریت، محیط زیست، حسابداری، حسابداری مالی، مدیریت عملکرد، مدیریت کسب و کار، مدیریت اجرایی و حقوق و اقتصاد محیط زیست|
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The stress on environmental issues has caused an increasing trend among companies to bring out their environmental contribution as green reports. The authors show that such reporting is still in infancy and has not developed yet in full and rigorous form as the annual company reports. Though green reporting is a voluntary disclosure, many companies are producing such reports but the reports are ambiguous in many cases because of lack of standards and legality, reducing their usefulness. The authors compare the US companies with those in other countries with regard to green reporting. The authors give pointers to further research in the area that could lead to establishment of green accounting standards similar to Financial Accounting Standards. Once the usefulness of the green reports is made clear to the law makers, laws would be enacted to cover green reporting similar to Sarbanes Oxley Act of 2002 covering the financial and accounting disclosures.
Green Reporting – need for standards and legalization
Global reporting initiative (GRI) issued latest guidelines G3 for the corporations to follow the framework and principles for environmental reports. (GRI 2000-2006). The purpose of this report is to provide a balanced and reasonable representation of environmental performance of the reporting corporation including positive and negative contributions (GRI 2000-2006). Contrary to these expectations, some corporations have been falsifying the material information on the reports and getting charges and fines in some cases. This gives us the impression that this reporting is still in its infancy and has not yet developed to the full form. More over, no proper institutionalization and standardization of the environmental reports were noted which leads for different reports from different organization (Souther June 1999). It is evident that environmental reports need to follow standards and adhere to a commonly agreed framework. Moreover, the reports have to be monitored by an external organization and which will audit the information given by the corporation and report it (Galbraith 2008). The concern about environmental pollution is a hot issue in the forthcoming presidential election. In spite of its popularity, the disclosure requirements or complying standards are not being legalized and institutionalized. In this report, the author justifies need for more standardization and legalization with environmental disclosure and highlighting the pitfalls in the current reporting standards. Researchers have compared the reporting standards of Canada, USA, Australia and UK and suggest need for more standardization and disclosure requirements for US corporations.
G3 Guidelines and Framework
Green Reporting originated from the initiative of the Boston based Ceres, a coalition of investor groups, environmental organizations and investment funds founded in 1989. They Launched the GRI in 1997 and it is now the de-facto international standard used by over 1200 companies for corporate reporting on environmental, social and economic performance. This was developed in association with the Tellus Institute, a not-for-profit research and policy organization founded in 1976 also in Boston. Ceres pioneered the framework for environmental reporting during 1990 and were interested to create an accountability mechanism for the companies on their environmental conduct (Hill 2007). The new guidelines explicitly states that organization can follow the standards prescribed by the guidelines like materiality, sustainability context, completeness, defining quality for reporting, comparability, accuracy, timeliness, clarity, reliability and boundary setting for reporting (GRI 2000-2006). The essential standards and framework were accepted by several corporations and GRI has 450 organizational stakeholders under its record (Hill 2007). The growth of this awareness seems to be spectacular but still there is a long way to be accepted by all organizations. The benefits enjoyed by organizations with such green reports were financially measurable with the capital budget cost, shareholders reputation, expanding new horizon of consumers etc (Graham 2005). With such material benefits from the green report, G3 guidelines need to have standards and a compliance institution who could externally guide the corporation. The growth of such an institution is likely to streamline the reporting globally, even though adherence to these standards is purely voluntary. Some countries like Spain, Denmark, and Canada have motivated the corporations to follow their own disclosure contents and encouraging more green reports with incentives (Galbraith 2008).