Environmental reporting and changing corporate environmental performance

Article Abstract:

Corporate environmental reporting (CER) is an important component in achieving an ecologically sustainable environment. CER publicly reveals a corporation's impact on the environment and its ability to manage the impact. CER is also important to a company's investors because it reveals whether the company is a high- or low-risk investment. Northern European and North American companies are the world's leading CER practitioners.

Evaluation, Economic aspects, Influence, Corporate social responsibility, Ecology, Environmental impact statements

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Developments in the reporting of livestock

Article Abstract:

Financial reporting of livestock is being examined internationally to determine a standard for reporting self-generating and regenerating assets. There are many difficulties in using the historical cost of livestock for the basis of valuation. The issues of current cost accounting and current market value systems are explored.

Valuation, Livestock

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The choice of discount rate for external reporting purposes: considerations for standard setting

Article Abstract:

The authors explore various discount rates used for valuing liabilities and assets and propose a standard for discount rates in corporate reports.

Product standards, safety, & recalls, Capital funds & cash flow, Standards, Accounting and auditing, Corporation reports, Company reports, Discount rates

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