𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Environmental reporting in Australia: current practices and issues for the future

✍ Scribed by Dr. Roger L. Burritt

Publisher
John Wiley and Sons
Year
2002
Tongue
English
Weight
129 KB
Volume
11
Category
Article
ISSN
0964-4733

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

This briefing addresses a number of current practices in environmental reporting in Australia. It is limited to consideration of mandatory and voluntary initiatives at the national level (rather than state or territory levels). Three initiatives are explored. Two of these are mandatory requirementsβ€”section 299 corporate disclosures required under the 2001 Corporations Act and section 516 disclosures by Commonwealth government organizations under the Environmental Protection and Biodiversity Conservation Act 1999. One other initiative is voluntaryβ€”Public Environmental Reportingβ€”and is aimed at all organizations. Links with the Global Reporting Initiative are considered, followed by a brief comment on incentives and users of environmental reports. The briefing concludes by raising three issues that need to be addressed in the futureβ€”sustainable development; education, training and communication; and environmental accounting. Copyright Β© 2002 John Wiley & Sons, Ltd. and ERP Environment

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