Managing public impressions: environmental disclosures in annual reports

Article Abstract:

The environmental disclosures contained in the annual reports of Canadian public companies in the mineral extraction, forestry, chemical, and oil and gas industries were examined in an attempt to clarify their role and functioning and thereby help organizations better manage public impressions. Conducted from 1982 to 1991, the study specifically analyzed three concerns, namely, the characteristics of environmental disclosures in relation to other 'social' disclosures, the significance of external pressure on environmental disclosures, and the relationship between environmental disclosures and actual organizational performance. The study also examined whether environmental disclosures serve to emphasize positive environmental actions, disregard negative environmental effects, or both.

Environmental Management, Research, Environmental aspects, Environmental impact analysis, Corporation reports, Company reports

---

The Autumn Financial Statement

Article Abstract:

The Treasury of the United Kingdom reveals its third quarter 1983 financial statements. Forecasts for the general economy are positive with expectations of falling inflation, increasing gross domestic product (GDP), increasing real disposable incomes and flattening of the trade balance. A net increase in taxes will be necessary due to a miscalculation of projections for public sector borrowing. Two important changes announced are: increases to national insurance contributions and proposed legislation preventing tax avoidance through off-shore roll-up funds and offshore insurance companies.

United Kingdom, Financial statements

---

The chairman's statement: A content analysis of discretionary narrative disclosures

Article Abstract:

Discretionary narrative disclosures and whether they measure a firm's financial risk of bankruptcy, are discussed.

Usage

Similar abstracts:

• Abstracts: On modeling cross sectional distributions of financial ratios. The financial effects of takeover: accounting rates of return and accounting regulation
• Abstracts: Trust and direct marketing environments: a consumer perspective. Patterns and determinants of global marketing
• Abstracts: Trust and direct marketing environments: a consumer perspective. part 2 The impact of mail order on subsequent donations: an experiment
• Abstracts: Japanese accounting profession in transition. Professional accounting environment in Brunei Darussalam. Studies of accounting and commerce in Chaucer's Shipman's Tale
• Abstracts: Timing and intensity effects of environmental investments. Environmental contingencies and sustainable modes of corporate governance

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.