Purpose – The paper aims to consider why leading companies – such as Toyota, GE, Timberland and Starbucks – regard environmental sustainability as a strategy to create growth and how they do it. Design/methodology/approach – The paper reviews how consumer‐based companies are...

Purpose – To obtain opinions of Chartered Accountants (CAs) on the need for verifying environmental statements produced by a concern and desired status and qualifications of experts doing such an audit. To examine EIA systems of large manufacturing companies operating in India....

Purpose – The purpose of this paper, which has been to a large extent based on a recently completed PhD thesis, is to examine the case of Pease Drum and Tank Recycling and Reconditioning Company based in Leeds. Findings – Legislation and the nature of industry have been the prime drivers of...

Purpose – An important outcome of the UK Company Law Review (CLR) involved draft regulations for a mandatory operating and financial review (OFR). The unprecedented abandonment of this mandatory OFR in November 2005 threw debate about the genuine motivations underlying the CLR into disarray....

Purpose – This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences. Design/methodology/approach – This paper...

Purpose – Economic prosperity has often come at the expense of the natural environment. Environmental degradation has surfaced in problems such as pollution, increased carbon dioxide emissions via burning of fossil fuels and environmental waste. Ignoring the ecological costs through...

Purpose – The purpose of this paper is to analyse the environmental strategic positioning adopted by a sample of large companies operating in Portugal and to identify the main factors which may have significant influence on the adoption of an environmental proactive strategy by a firm....

Purpose – The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some potential determining factors of their use. Design/methodology/approach – The data were collected by sending a...

Purpose – This paper aims to examine the influence of individual internal principles and perceived external factors on the ethical attitudes toward environmental practices, on the part of Taiwanese environmental business managers. Design/methodology/approach – The analysis of 295 pretest...

Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified...