Ethical arguments regarding corporate environmental reporting

Abstract

The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate decision makers must therefore make a decision for or against such reporting. Ethics is at stake in any decision involving right or wrong. Ethical theory is therefore examined in an effort to establish whether environmental reporting should be done. It is concluded that corporate environmental reporting constitutes the ethical high road.

Citation

de Villiers, C.J. (2004), "Ethical arguments regarding corporate environmental reporting", Meditari Accountancy Research, Vol. 12 No. 1, pp. 21-38. https://doi.org/10.1108/10222529200400002