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Environmental Reporting in Australia: Current Practices and Issues for the Future

Burritt, Roger L

Description

This briefing addresses a number of current practices in environmental reporting in Australia. It is limited to consideration of mandatory and voluntary initiatives at the national level (rather than state or territory levels). Three initiatives are explored. Two of these are mandatory requirements - section 299 corporate disclosures required under the 2001 Corporations Act and section 516 disclosures by Commonwealth government organizations under the Environmental Protection and Biodiversity...[Show more]

dc.contributor.authorBurritt, Roger L
dc.date.accessioned2015-12-13T22:28:51Z
dc.date.available2015-12-13T22:28:51Z
dc.identifier.issn1099-0836
dc.identifier.urihttp://hdl.handle.net/1885/74404
dc.description.abstractThis briefing addresses a number of current practices in environmental reporting in Australia. It is limited to consideration of mandatory and voluntary initiatives at the national level (rather than state or territory levels). Three initiatives are explored. Two of these are mandatory requirements - section 299 corporate disclosures required under the 2001 Corporations Act and section 516 disclosures by Commonwealth government organizations under the Environmental Protection and Biodiversity Conservation Act 1999. One other initiative is voluntary - Public Environmental Reporting - and is aimed at all organizations. Links with the Global Reporting Initiative are considered, followed by a brief comment on incentives and users of environmental reports. The briefing concludes by raising three issues that need to be addressed in the future - sustainable development; education, training and communication; and environmental accounting.
dc.publisherJohn Wiley & Sons Inc
dc.sourceBusiness Strategy and the Environment (electronic)
dc.subjectKeywords: accountability; environmental assessment; environmental legislation; Australia
dc.titleEnvironmental Reporting in Australia: Current Practices and Issues for the Future
dc.typeJournal article
local.description.notesImported from ARIES
local.description.refereedYes
local.identifier.citationvolume11
dc.date.issued2002
local.identifier.absfor150105 - Management Accounting
local.identifier.ariespublicationMigratedxPub4106
local.type.statusPublished Version
local.contributor.affiliationBurritt, Roger L, College of Business and Economics, ANU
local.bibliographicCitation.startpage391
local.bibliographicCitation.lastpage406
local.identifier.doi10.1002/bse.343
dc.date.updated2015-12-11T08:42:18Z
local.identifier.scopusID2-s2.0-0036858889
CollectionsANU Research Publications

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