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Adoption of Environmental Reporting and Management Practices: An Analysis of New South Wales Public Sector Entities
Author(s) -
Frost Geoffrey R.,
Seamer Michael
Publication year - 2002
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00147
Subject(s) - environmental management system , business , visibility , environmental resource management , environmental planning , politics , public sector , best practice , accounting , geography , political science , economics , ecology , law , irrigation , meteorology , biology
This paper analyses the level of environmental disclosure and the corresponding adoption of environmental management practices by New South Wales public sector entities in 1996. From the analysis of 35 entities, it was found that the development of environmental management practices and the level of environmental disclosure were significantly associated. The results suggest that entities were responding to increased political visibility through higher levels of environmental disclosure, however they were also responding through the development of environmental management practices.