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Environmental reporting in Australia: current practices and issues for the future
Author(s) -
Burritt Roger L.
Publication year - 2002
Publication title -
business strategy and the environment
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.123
H-Index - 105
eISSN - 1099-0836
pISSN - 0964-4733
DOI - 10.1002/bse.343
Subject(s) - commonwealth , environmental reporting , incentive , government (linguistics) , business , public relations , environmental accounting , best practice , accounting , sustainability , sustainable development , environmental resource management , public administration , political science , environmental planning , economics , linguistics , philosophy , law , microeconomics , ecology , environmental science , biology
This briefing addresses a number of current practices in environmental reporting in Australia. It is limited to consideration of mandatory and voluntary initiatives at the national level (rather than state or territory levels). Three initiatives are explored. Two of these are mandatory requirements—section 299 corporate disclosures required under the 2001 Corporations Act and section 516 disclosures by Commonwealth government organizations under the Environmental Protection and Biodiversity Conservation Act 1999. One other initiative is voluntary—Public Environmental Reporting—and is aimed at all organizations. Links with the Global Reporting Initiative are considered, followed by a brief comment on incentives and users of environmental reports. The briefing concludes by raising three issues that need to be addressed in the future—sustainable development; education, training and communication; and environmental accounting. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment