The environmental reporting practices of a group of “good” disclosers are reviewed by focusing on their most recent annual report. Analysis is divided according to references to the environment and the form of reporting, and some interesting examples are revealed, but little consistency in...

Post-Enron, there has been a particularly dramatic increase in the production of substantial corporate social responsibility and sustainability reports. Significantly, issues of reputation, risk management and competitive advantage, rather than the discharge of accountability, appear to be the...