Environmental reporting in Finland: A note on the use of annual reports

Corporate Social Responsibility and the Evolution of Internal Corporate Social Responsibility in 21st Century

“…Perrini (2005) explained that stakeholders place implicit and explicit faith on the well-being of an organisation. His findings reveal that there are eight stakeholder-based categories, namely: (1) Human resources; (2) Shareholders and financial community; (3) Customers; (4) Suppliers;(5) Financial partners; (6) Public authorities; (7) Community; (8) Environment which is consistent with past studies by Niskala and Pretes (1995); Gray et al (1995) and Adams (2002). Perrini (2005) presented CSR key themes emerge in this decade based on the stakeholder-based categories in Table 2.…”

The voluntary disclosure of sustainable information: a comparative analysis of spanish and brazilian companies

“…In recent decades, the volume and depth of CSR disclosures have increased significantly , accompanied by a rise in the amount of accounting research in this field (van der Laan Smith et al, 2005), aimed at examining the extension, content and relevance of these reports, as well as the factors impacting on their parameters in different countries (Spicer, 1978;Trotman and Bradley, 1981;Cowen et al, 1987;Belkaoui and Karpik, 1989;Guthrie and Parker, 1989;Patten, 1991;Roberts 1992;Gray et al, 1995;Niskala and Pretes, 1995;Hackston and Milne 1996;Haniffa and Cooke 2005;Clarkson et al 2008).…”

Environmental Disclosure - From the Accounting to the Report Perspective

“…The average values for the "critical" sectors are substantially higher than those of "non-critical" sectors. These same values, in both cases, tend to increase over these three years, which means that the sample tends to gradually increase the ED and determined a significant relationship between the type of economic sector in which a firm operates and its ER level: Niskala & Pretes (1995), Sahay (2004), Knox et al (2005), Monteiro (2007). Hypothesis 3 in our study is supported.…”

“…But, there is a danger of transmitting a false image of firms' reports, emphasizing those that are managed positively (Lamberton, 2005;DeVilliers and van Staden, 2006). Niskala & Pretes (1995) say that there are evidence about environmental reporting (ER) to be subjective, because the ED can change due to the voluntary basis. Neyland (2007) Monteiro (2007) has identified some factors that explain the ED practices in large firms that operate in Portugal.…”

“…Many authors have been analysed the firms' AR (Niskala & Pretes, 1995;Patten, 2002;DeVilliers & van Staden, 2006;Cho & Patten, 2007). Al-Tuwaijri et al (2004) show that the relationships between ED, environmental performance and economic performance relates these three aspects, two by two.…”