Environmental Disclosure and Non-disclosure: Changes in Practices, Attitudes and Opinions in UK Companies Over 15 Years.

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The paper reports on the results of three surveys carried out in 1996, 2001 and 2007 in six UK industrial sectors (automobile, banking, electronics, energy, food and drink, and water). Whilst consideration is given to whether or not companies report environmental information, this is not the prime focus of this paper. The media used to disclose environmental information has changed over the course of the three surveys and appears to indicate attempts to reach increasingly diverse audiences. Direct consideration of the companies declared intended audiences for their environmental reporting also indicates changes over the course of the three surveys. An important part of this study is the information that has been collected not just from disclosing companies but also from non-disclosing companies. Whilst research in this area has typically focussed on companies that report environmental information, there is little in the literature that considers non-reporters. Consequently, this study also considers and contrasts attitudinal data collected from both reporters and non-reporters alike. Consideration is given to the changing perceived importance of environmental reporting, and contrasts over the three surveys between reporters and non-reporters are made as well as comparisons over time. Other issues such as the changing attitudes to whether environmental reporting should be made mandatory or not, and how such attitudes differ between reporters and non-reporters are also considered. Examination is also made of the benefits and drawbacks that companies perceive they obtain from disclosure and, also, reasons for, problems with, and advantages from, non-disclosure. The results enable one to build up a picture of the likely future development of environmental reporting amongst UK companies.

Stream: Economic Sustainability

Paper: Environmental Disclosure and Non-disclosure

Stephanie Stray has undertaken research in a wide range of areas although the theme of the environment has been present in a variety of publications for a considerable number of years, commencing with her work as a consultant to the Environmental Directorate of OECD. She also has considerable experience of survey-based research and more recently this has included studies of MBA students and their use of quantitative techniques, information systems curriculum design, project evaluation review methods and the internationalisation process of small, high-tech companies.