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Ethical arguments regarding corporate environmental reporting

de Villiers, C.J

Meditari : Research Journal of the School of Accounting Sciences, 2004-04, Vol.12 (1), p.21-38 [Periódico revisado por pares]

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Título:
Ethical arguments regarding corporate environmental reporting
Autor: de Villiers, C.J
Assuntos: Accounting procedures ; Annual reports ; Business ethics ; Consequentialism ; Environmental accounting ; Environmental management ; Environmental reporting ; Ethical accounting ; Ethics ; Happiness ; Principles ; Studies
É parte de: Meditari : Research Journal of the School of Accounting Sciences, 2004-04, Vol.12 (1), p.21-38
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Descrição: The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate decision makers must therefore make a decision for or against such reporting. Ethics is at stake in any decision involving right or wrong. Ethical theory is therefore examined in an effort to establish whether environmental reporting should be done. It is concluded that corporate environmental reporting constitutes the ethical high road.
Editor: Pretoria: Emerald Group Publishing Limited
Idioma: Inglês;Africâner

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