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论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-02-29编辑:zhaotianyun点击率:18788
论文字数:4796论文编号:org201602271539595125语种:英语 English地区:比利时价格:免费论文
摘要:摘要:这份报告的目的是讨论环境信息披露。环境信息披露是一种应对方法改变对公司的相关公众的看法如何组织流程或生产过程可能对自然环境的影响。
Norway was the first country which made compulsory the inclusion of the environmental disclosure in late 1980s. However, there were no requirements for a uniform report. In 1999, a new accounting legislation was implemented. The requirements for environmental disclosure became more comprehensive in the new Accounts Act. If the environmental impact was considered to be of significance, all firms had to disclose how the business affected the natural environment. The information should nevertheless be included in the annual report. However, in addition to the modest regulations from earlier the regulations in the new Accounts Act were extended to report environmental information on the entire product or service life cycle. The exact scope was not clear, therefore the Norwegian Accounting Standards Board made a preliminary standard, describing eight different conditions that are central to the external environment and, consequently, of importance to report. The purpose of the change in statutory regulation of environmental reporting is to affect positively the environmental performance and to meet with the information needs of shareholders, investors, lenders, employees, authorities, and the general public. Even though, the annual report is an object for auditing, but the environmental disclosure is still not (Fallan, E., Fallan, L ., 2009).
In the case of South Africa, some researchers are promoting the practice of the environmental accounting. In this fashion, firms would have available accounting information to produce environmental disclosures. However, there is no legal obligation to produce these reports (de Beer, P.P., Friend, F.F., 2006).
These three examples show that there is no consensus on both information structure and the legal obligation to issue environmental disclosures. The limited scope of the regulation approach has a significant effect on mandatory environmental disclosure volume and content in annual reports. Another common factor is the low number of firms which accomplish environmental information laws. Regulations without close review, auditing control and enforcement will not motivate full compliance. The statutory regulations requiring mandatory reporting in annual reports probably trigger a process, where companies on a voluntary basis, are adapting to the legal requirements by substituting environmental disclosure in annual reports for separate reports and special sections. The growth in environmental information content variety is mostly due to the development of voluntary reporting. However, there is no universal notion of accomplishment and, therefore, different countries and societies have different political cultures regarding attainment.
环境信息披露的差异——Variations in Environmental Disclosure
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