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An Evaluation Of Environmental Disclosures Produced In Australian Local Government Annual Reports, Royston J. Tan

Theses : Honours

This thesis is an evaluation of the environmental disclosures published in Australian local governments' annual reports. The study is aimed in identifying disclosures of environmental information by Australian local governments and providing explanations for the variations in the quantity and quality of information disclosed. Various social responsibility theories were used in this study. The theories employed in this study were institutional factors, stakeholder theory, social and political theories. Institutional factors included issues such as local government characteristics and pressures exerted from various government and non·government organizations to implement and disclose environmental measures. A content analysis methodology was used in this …