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Environmental reporting: A UK perspective

Autor
Tromans S.
Título de serie
European Environmental Law Review | Vol. 5(8/9); 243 - 247; 5 p.
Fecha
1996
Fuente
IUCN (ID: ANA-058559)
Editor | Lugar de publicación
Graham & Trotman /Martinus Nijhoff | London, UK
Idioma
Inglés
País/Territorio
Reino Unido
Materia
Medio ambiente gen.
Palabra clave
Recopilación de datos/informes
Resumen

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