Determinants of environmental accounting and reporting practices in Portuguese local entities
Corporate Communications: An International Journal
ISSN: 1356-3289
Article publication date: 1 August 2016
Abstract
Purpose
The purpose of this paper is to develop environmental accounting and reporting practices (EARPs) by Portuguese local entities and their determining factors.
Design/methodology/approach
Data were obtained through a postal survey. In order to measure the degree of development of environmental accounting and reporting practices index was developed, which reflects the extent to which a set of eight EARPs have been implemented by the 69 Portuguese local entities included in the sample. Three variables are considered in this study as possible factors that drive the development of environmental management practices (EMPs) by local entities, namely, size of entity, accounting framework, degree of development of EMPs.
Findings
Results indicate the degree of development of EARPs in Portuguese local entities is low. Additionally, accounting regulation and the degree of development of EMPs are explaining factors of the degree of development of environmental accounting practices in Portuguese local entities.
Originality/value
This study adds to the international research on environmental accounting in public sector by providing empirical data from a country, Portugal, where empirical evidence is still relatively limited.
Keywords
Citation
Ribeiro, V.P., Aibar-Guzmán, C., Aibar-Guzman, B. and da Silva Monteiro, S.M. (2016), "Determinants of environmental accounting and reporting practices in Portuguese local entities", Corporate Communications: An International Journal, Vol. 21 No. 3, pp. 352-370. https://doi.org/10.1108/CCIJ-11-2015-0071
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited