Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation?
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.26537/rebules.v0i26.1012 |
Resumo: | The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure. |
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Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation?Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation?Environmental disclosureEnvironmental accountingEnvironmental regulationPublic sector versus private sectorEnvironmental disclosureEnvironmental accountingEnvironmental regulationPublic sector versus private sectorThe organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.CEOS.PP / School of Accounting and Administration of Porto, Polytechnic of Porto2015-07-25info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://doi.org/10.26537/rebules.v0i26.1012https://doi.org/10.26537/rebules.v0i26.1012Journal of Business and Legal Sciences / Revista de Ciências Empresariais e Jurídicas; No. 26 (2015): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences; 231- 271Revista de Ciências Empresariais e Jurídicas / Journal of Business and Legal Sciences; Núm. 26 (2015): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences; 231- 271Revista de Ciências Empresariais e Jurídicas / Journal of Business and Legal Sciences; N.º 26 (2015): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences; 231- 2711646-102910.26537/rcej.v0i26reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPenghttps://parc.ipp.pt/index.php/rebules/article/view/1012https://parc.ipp.pt/index.php/rebules/article/view/1012/473Copyright (c) 2017 Review of Business and Legal Sciencesinfo:eu-repo/semantics/openAccessRibeiro, Verónica Paula LimaMonteiro, Sónia Maria da Silva2024-02-07T10:04:20Zoai:oai.parc.ipp.pt:article/1012Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:57:02.617405Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
title |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
spellingShingle |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? Ribeiro, Verónica Paula Lima Environmental disclosure Environmental accounting Environmental regulation Public sector versus private sector Environmental disclosure Environmental accounting Environmental regulation Public sector versus private sector |
title_short |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
title_full |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
title_fullStr |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
title_full_unstemmed |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
title_sort |
Public and Private Sector Environmental Reporting: Mandatory or Voluntary Regulation? |
author |
Ribeiro, Verónica Paula Lima |
author_facet |
Ribeiro, Verónica Paula Lima Monteiro, Sónia Maria da Silva |
author_role |
author |
author2 |
Monteiro, Sónia Maria da Silva |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ribeiro, Verónica Paula Lima Monteiro, Sónia Maria da Silva |
dc.subject.por.fl_str_mv |
Environmental disclosure Environmental accounting Environmental regulation Public sector versus private sector Environmental disclosure Environmental accounting Environmental regulation Public sector versus private sector |
topic |
Environmental disclosure Environmental accounting Environmental regulation Public sector versus private sector Environmental disclosure Environmental accounting Environmental regulation Public sector versus private sector |
description |
The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-07-25 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.26537/rebules.v0i26.1012 https://doi.org/10.26537/rebules.v0i26.1012 |
url |
https://doi.org/10.26537/rebules.v0i26.1012 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://parc.ipp.pt/index.php/rebules/article/view/1012 https://parc.ipp.pt/index.php/rebules/article/view/1012/473 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2017 Review of Business and Legal Sciences info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2017 Review of Business and Legal Sciences |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
CEOS.PP / School of Accounting and Administration of Porto, Polytechnic of Porto |
publisher.none.fl_str_mv |
CEOS.PP / School of Accounting and Administration of Porto, Polytechnic of Porto |
dc.source.none.fl_str_mv |
Journal of Business and Legal Sciences / Revista de Ciências Empresariais e Jurídicas; No. 26 (2015): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences; 231- 271 Revista de Ciências Empresariais e Jurídicas / Journal of Business and Legal Sciences; Núm. 26 (2015): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences; 231- 271 Revista de Ciências Empresariais e Jurídicas / Journal of Business and Legal Sciences; N.º 26 (2015): Revista de Ciências Empresariais e Jurídicas / Review of Business and Legal Sciences; 231- 271 1646-1029 10.26537/rcej.v0i26 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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