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Full-Text Articles in Physical Sciences and Mathematics
An Evaluation Of Environmental Disclosures Produced In Australian Local Government Annual Reports, Royston J. Tan
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 …
Voluntary Environmental Disclosure By Australian Listed Mineral Mining Companies : An Application Of Stakeholder Theory, Y. B. Hutomo
Voluntary Environmental Disclosure By Australian Listed Mineral Mining Companies : An Application Of Stakeholder Theory, Y. B. Hutomo
Theses: Doctorates and Masters
The purpose of this study was to examine the extent of voluntary environmental disclosure in relation to firm-specific characteristics of listed mineral mining firms within the stakeholder theory framework developed by Ullmann (1985). Three indices, word index, unweighted index and weighted index, were applied to measure the extent of total environmental disclosure and categories of total disclosure, which were environmental policy and strategy, public recognition of environmental activities, prevention or repair of environmental damage and environmental liabilities. A sample of 104 mineral firms was selected from the Australian Graduate . School of Management Annual Report Microfiche File for 1993. The• …