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Environmental reporting: A UK perspective

Auteur
Tromans S.
Périodique/Collection
European Environmental Law Review | Vol. 5(8/9); 243 - 247; 5 p.
Date
1996
Source
IUCN (ID: ANA-058559)
Éditeur | Lieu de publication
Graham & Trotman /Martinus Nijhoff | London, UK
Langue
Anglais
Pays/Territoire
Royaume-Uni
Sujet
Environnement gén.
Mot clé
Collecte de données/déclarations
Résumé

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