Accounting for the environment

Walsh, T. K. E. (2002) Accounting for the environment. Environmental and Planning Law Journal, 19 5: 387-397.


Author Walsh, T. K. E.
Title Accounting for the environment
Journal name Environmental and Planning Law Journal   Check publisher's open access policy
Publication date 2002
Sub-type Article
Volume number 19
Issue number 5
ISSN 0813-300X
Start page 387
End page 397
Total pages 11
Editor G. Bates
Place of publication Sydney, Australia
Publisher Law Book Company
Language eng
Subject 1801 Law
Abstract Corporations are currently required to provide information on environmental performance in their annual directors' report under s 299(1)(f) of the Corporations Act 2001 (Cth). However, industry groups and even the Federal Government have been calling for the repeal of s 299(1)(f) since its inception in favour of voluntary environmental reporting. Ironically, such calls have come at a time when nations around the world are introducing mandatory environmental auditing/reporting requirements, and when the Corporate Code of Conduct Bill 2000 (Cth) was before the Australian Parliament (it has since lapsed), which would have led to the expansion of the environmental reporting requirements of Australian corporations operating overseas. This paper argues that mandatory environmental reporting is becoming international best practice, and that even if the Federal Government does effect the repeal of s 299(1)(f), it will be replaced before long with an equivalent or even more onerous section.
Keyword Environmental auditing
Environmental reporting
Corporate social reporting
Q-Index Code C1
Q-Index Status Provisional Code
Institutional Status Unknown

 
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