This dissertation investigates the attitudes and annual report disclosure practices of leading Caribbean companies to the global environmental agenda. In exploring this issue the dissertation contends that because the political economy of industrialised countries have tended to be implicitly...

Accounting standards have been issued in different countries as a reaction to different factors and consequently have been set to achieve several, often different, objectives. In this respect, countries can be grouped into two categories: developed and developing countries. Developed countries,...

The original edition of Accounting for the Environment was the first comprehensive overview of a subject ranging from environmental management to sustainability, and its publication helped shape the developing agenda of environmental accounting. This long-awaited new edition integrates the major...

This paper is concerned with the attempts to explain the disclosure of social and environmental information in the annual reports of large companies by reference to observable characteristics of those companies. An extensive literature has sought to establish whether variables such as corporate...