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Environmental reporting: A UK perspective

Author
Tromans S.
Journal/Series
European Environmental Law Review | Vol. 5(8/9); 243 - 247; 5 p.
Date
1996
Source
IUCN (ID: ANA-058559)
Publisher | Place of publication
Graham & Trotman /Martinus Nijhoff | London, UK
Language
English
Country/Territory
United Kingdom
Subject
Environment gen.
Keyword
Data collection/reporting
Abstract

This article seeks to summarise, principally from a UK perspective, the implications of the growing pressures for companies to report on their environmental performance and on the implications of environmental issues for their financial performance. It draws a distinction between environmental and financial reporting and considers recent developments nationally and internationally in both areas. The need for common standards is discussed, both in terms of best practice and in applying general principles of financial accounting to environmental matterss