Environmental Financial Reporting

13 Pages Posted: 18 Jul 2009

See all articles by Bernard Enya Edu

Bernard Enya Edu

Cross River University of Technology

Atim E. Esang

Cross River University of Technology (CRUTECH)

Agba D. O. Otonkue

Cross River University of Technology

Date Written: July 17, 2009

Abstract

This paper examines amongst other issues how accounting system and the management of environment information can be oriented towards the goals of improving corporate sustainability and eco-efficiency while promoting accountability of management activities. The problem of environmental financial reporting and the contemporary issues on environmental accounting is also examined. The paper concludes that, the general picture, which emerges from currents environment financial reporting, is that since disclosures of environmental information are voluntary; there is a diversity of reporting practice. While large companies tend to report more environmental information, medium-scale and small-scale businesses usually report little or no information on the environment; and these disclosures tend to be more qualitative rather than quantitative. Recommendations on ways in which accountants can contribute to environmental management are proffered.

Keywords: Environmental Reporting, Ecological Accounting, Financial Reporting, Environmental Protection

JEL Classification: M4

Suggested Citation

Edu, Bernard Enya and Esang, Atim E. and Otonkue, Agba D. O., Environmental Financial Reporting (July 17, 2009). Available at SSRN: https://ssrn.com/abstract=1435237 or http://dx.doi.org/10.2139/ssrn.1435237

Bernard Enya Edu (Contact Author)

Cross River University of Technology ( email )

P.M.B 1123
Calabar,
Cross River State, WA Cross River 234
Nigeria

Atim E. Esang

Cross River University of Technology (CRUTECH) ( email )

P.M.B 1123
Calabar,
Cross River State, WA Cross River 234
Nigeria

Agba D. O. Otonkue

Cross River University of Technology ( email )

P.M.B 1123
Calabar,
Cross River State, WA Cross River 234
Nigeria

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