Articles, research papers and report abstracts (English)

English articles, research papers and report abstracts in the area of Sustainability and Environmental reporting.

• Publications of the UNEP Industry Outreach/Sustainability program "Engaging Stakeholders" for corporate environmental reporting:
  The executive summaries of the reports in PDF-format (thanks to Sustainability):
  • The executive summary of the report "Company Environmental Reporting, A measure of the progress of business & industry towards sustainable development" (1994)
  • "Engaging Stakeholders" (1996)
  • "The 1997 Benchmark Survey, The third international progress report on company environmental reporting" (1997)
  • "The CEO Agenda"
  • "The Non-Reporting Report" (1999))
  • The Oil Sector Report (1999)
  • The Global Reporters (2000): benchmarks the top 50 corporate sustainability reports from around the world
  • "Trust us - The Global Reporters 2002 Survey of Corporate Sustainability Reporting" (2002)
• Relevant publications of The European Federation
  of Accountants (FEE):
  • FEE Environmental Lexicon (continuously updated) (2000)
  • Analysis of Responses to FEE Discussion Paper Providing Assurance on Environmental Reports (2000)
  • FEE Paper Towards a Generally Accepted Framework for Environmental Reporting (2000)
  • Review of International Accounting Standards for Environmental Issues (1999)
  • FEE Discussion Paper – Providing Assurance on Environmental Reports (1999) Research Paper on Expert Statements in Environmental Reports (1997)
  • Environmental Accounting, Reporting and Auditing: Survey of Current Activities and Developments within the Accountancy Profession (1995)
• Articles:

  • Analysis: Communicating corporate social and environmental reporting, 20 June 2003, Claire Windsor, Ethical Corporation

  • ACCA: international reporting awards 2002,Colette Steckel, 03 May 2003
  • Characteristics of environmental reporters on the OM Stockholm Exchange, Pontus Cerin, Business Strategy and the Environment, forthcoming, April 2002
  • Communication in Corporate Environmental Reports, Pontus Cerin, Corporate Social Responsibility and Environmental Management, March 2002
  • Japanese ranking of Environmental reports, Naohiko Ando, 2002
  • Best Practices for Online Reporting in Corporate Responsibility, Lynne Elvins, Sustainability, Ethical Corporation magazine, 2002
  • Isenmann, Ralf; Lenz, Christian (2001): Internet-based Integration of Financial and Environmental Reporting: Step Towards Sustainability Reporting. In: ERP Environment (Eds.). Conference Proceedings. The 2001 Business Strategy and the Environment Conference. September 10th and 11th, University of Leeds, UK, pp. 169-178.
  • Lenz, Christian; Isenmann, Ralf (2001): Internet-based Integration of Financial Information into Environmental Reports: Use and Benefits of XML. In: ERP Environment (Eds.). Conference Proceedings. The 2001 Business Strategy and the Environment Conference. September 10th and 11th, University of Leeds, UK, pp. 187-196.
  • "Making the move from Spin to Strategy." , Corporate Strategy Today, Volume III, October 2001, Dick Maclean
  • "Environmental reporting in the Netherlands and international developments in standard setting, both for reporting and assurance", august 2001, Fred Drieënhuizen
  • "Using information technology to measure, monitor and report on Environmental Performance, Glenna J. Ford, GreenWare Environmental Systems Inc.
  • nternet-based Environmental Reporting - A System of Benefits using Internet-Technologies and Internet-Services for Corporate Environmental Reports (CERs), in: ERP Environment (Eds.). Conference Proceedings, september 2000 (Ralf Isenmann und Christian Lenz).
  • Article: "Opacity or Transparancy?, Voluntary reporting is becoming more common but where is it headed and will it matter?, Richard McLean of Competitive Environment in Environmental Protection, march 2001
  • Corporate Environmental Strategy Journal article on environmental reporting by Richard Maclean,  Competitive Environment, Inc.and Romi Gottfrid of the Council on Economic Priorities (CEP) in New York City.,september 2000
  • "EHS Advisor" article in EM magazine on Corporate Environmental Reports, Richard Maclean,  Competitive Environment, Inc., june 2000
  • "Global Reporting Initiative Aims for High Standards", Donald Sutherland , January 2000 (ENS)
  • "The standardisation of Environmental Performance Indicators and their relationship to Corporate Environmental Reporting: what can we learn from the UK Water Industry?"; Peter Hopkinson, Anthony Sammut and Michael Whitaker,  Department of Environmental Science, University of Bradford, Journal of Environmental Assessment Policy and Management, September 1999
  • "A Stakeholders' View of Environmental Reporting", Michael Brophy, EMA International, Ireland,1999
  • "SEC Snubs Corporate Environmental Disclosure", Donald Sutherland, December 1998 (ENS)
  • "Coalition Demands SEC Enforce Environmental Accounting", Donald Sutherland, January 1999 (ENS)
  • "Public Reporting of Health and Safety information to maximize EHS Program value",  Gary Rosenblum, 1999
  • "Second thoughts about the new GRI Guidelines, John Willson, John Willson Associates Inc., 1999
  • "Triple Bottom Line Reporting A new reporting approach for the sustainable organisation", Craig Deegan, Australia, 1999
  • "Implementing Triple Bottom Line Performance and Reporting Mechanisms - further considerations", Craig Deegan, Australia, 1999
  • "The unsustainable charm of environmental reporting: lessons from current UK practice", J.Palmer en I. Cooper
  • "Corporate Environmental Performance Reporting to Investors", Donald Sutherland
  • "Environmental reporting - A vital corporate communications tool or unnecessary business risk?", Simon Propper, Aspinwall & company, 1997
  • "Auditors urge green reports", Murray Hogarth (1998) about the discussion paper called "The Impact of Environmental Matters on the Accountancy Profession" of the Institute of Chartered Accountants in Australia
  • Special Feature "Environmental Reporting" in the Magazine Groundwork of AMEEF, Australia, march 1998
  • "Hitting the Higher Ground, Leading-edge companies are making dramatic progress in reporting - but contrarian sympathizers are lagging behind", John Elkington, Niklas Kreander and Helen Stibbard of SustainAbility Limited, Tomorrow, january -february 1998
  • "Corporate environmental reporting: Just the facts", Joel Makower, Environmental News Network, 1996
  • "CERS FOR  CARS" (corporate environmental reporting in the automotive industry), John Elkington & Niklas Kreander of SustainAbility Limited, from Tomorrow - Number 41, volume VIII, July-August 1997
  • "Communicating Environmental Performance to the Capital Markets", Linda Descano and Bradford S. Gentry, Corporate Environmental Strategy: The Journal of Environmental Leadership, Spring 1998

• Research reports and papers:

  • Research report: "Recent developments in European social and environmental reporting and auditing practice – A critical evaluation and tentative prognosis", David L. Owen, ICCSR, october 2003

  • Professional Issues Bulletin - Ethical and Social Auditing and Reporting, Walter Raven, The Institute of Internal Auditors UK and Ireland, june 2003
  • The Triple-Bottom-Line: Benchmarking New Zealand's Early Reporters, Markus J. Milne, Helen Tregidga, and Sara Walton, University of Otago, february 2003
  • KPMG International Survey of Sustainability Reporting 2002
  • Corporate Environmental Reporting, Review of Policy Action in Europe, Tareq Emtairah, International Institute for Industrial Environmental Economics, april 2002
  • Paper: "Legal considerations in voluntary corporate environmental reporting", David W. Case, 2000
  • Report on a Survey of Environmental Reporting Costs and Benefits, UK Department of Environment, Food and Rural Affairs, november 2001
  • "Stepping forward", results of the first in-depth examination and assessment of corporate sustainability reporting in Canada,  Stratos, 2001
  • A Review of Corporate Sustainability Reporting, prepared by Mary MacDonald and Kim Peters for the Sustainability Reporting Program in Canada
  • "The State of Corporate Environmental Reporting in Ireland", ACCA Research Report No. 69, Brendan O’ Dwyer, 2001
  • "Public environmental reporting: haven we improved?", the results of the 2000 Environmental Report Benchmarking Program in Australia, Terence Jeyaretnam, Principal, Sustainable Investment Research Institute, march 2001
  • "Business Reporting Discussion Paper", Sebastian Berry for ACBE (the Advisory Committee on Business and the Environment)- working group on 'Internalising the Sustainability Agenda in Companies', 2000
  • KPMG International Survey of Environmental Reporting 1999
  • Report "Corporate Environmental Reporting, Key Challenges for Corporate Environmental Performance Measurement and Communication" (previously titled: "Continuity, Credibility and Comparability"), Environmental Issues Series No. 9, Åsa Skillius and Ulrika Wennberg, The International Institute for Industrial Environmental Economics at Lund University, 1998
  • Summary and order possibility of the report: The Green Stream: Managing the Flow of Corporate Environmental Information. (UKCEED), Claudia Carter & Jonathan Selwyn, 1999
  • Report: " Corporate Reporting - the Green Gap, Corporate Reporting of Environmental Information: A survey of Australian Annual Report Users and Preparers", ICAA, 1999
  • Headlines of the KPMG International Survey of Environmental Reporting 1996
  • Research paper: "Environmental Reporting: A Comparison of Annual Report Disclosures And Popular Financial Press Commentary", Middle Tennessee State University, april 1997
  • Discussion Paper: "The Impact of Environmental Matters on the Accountancy Profession", Issued by the Environmental Accounting Task Force of The Institute of Chartered Accountants in Australia (1998)
  • Paper: "Environmental Reporting:A Comparison of Annual Report Disclosures And Popular Financial Press Commentary", Paula B. Thomas, Middle Tennessee State University and Sara York Kenny,College of Saint Mary,Omaha, 1997
  • Paper: "An exploratory study of the extend of environmental disclosures by multinational corporations", Paula B. Thomas, Department of Accounting Middle Tennessee State University and Sara York Kenny, David Eccles School of Business, University of Utah, 1995
  • Paper: "Determinants of Social and Environmental Disclosures of the UK Companies in Environmental Policy Statements", Davut Ince, 1997
  • Summary of the paper "Environmental Reporting Practices within Australian Extractive Companies: An Analysis of the Influence of Corporate Public Exposure", Geoffrey R. Frost, april 1998, presented at the EAA'98 congres in Antwerpen
  • Summary of the paper "The environmental reporting expectations gap: Australian evidence", Deegan, C./ Rankin M., april 1998, presented at the EAA'98 congres in Antwerpen
  • A Comparison of Mandated and Voluntary Environmental Disclosure: The Case of Canada and the United States (School of Management Binghamton University, UK)
  • Papers presented at IPA2000:
    • Motivations for Social and Environmental reporting, Abu Rahaman
    • Environmental Reporting Standards: the more things change…, Janet Luft Mobus
    • Environmental Disclosure and Accountability: An Ecofeminist Perspective, Nola Buhr
  • Papers presented at IPA1997:
    • Environmental Accounting, Glen Lehman
    • Determinants of social and environmental Disclosures of the UK Companies in Environmental Policy Statements, Davut Ince
  • Papers presented at CPA96:
    • Environmental disclosure and accountability: an ecofeminist perspective, Buhr, Reiter
    • Environmental disclosures and the 1990 clear air act: analysis of electric utilities, Freedman, Stagliano
    • SOP 96-1: Environmental Reporting Dismissed?, Mobus, Styles
  • Papers presented at CPA96:
    • "A Comparison of Mandated and Voluntary Environmental Disclosure: The Case of Canada and the United States", Nola Buhr and Marty Freedman, School of Management Binghamton University, 1996
    • "Environmental disclosure by companies involved in initial public offerings, Freedman, Martin & A. J. Stagliano, 1996
    • "An exploratory study of the extend of environmental disclosures by multinational corporations", Paula B. Thomas, Department of Accounting Middle Tennessee State University and Sara York Kenny, David Eccles School of Business, University of Utah, 1996
  • Papers presented at APIRA98:
    • "South African Environmental Reporting: What It Is, What It Should Be", Charl de Villiers, University of Pretoria, Pretoria, South Africa, 1998
    • "Exploring the Reliability of Social and Environmental Disclosures Content Analysis", Markus J. Milne, University of Otago, Dunedin, New Zealand, 1998
    • "The Content and Disclosure of Corporate Environmental Policies: An Australian Study", Carol Ann Tilt, School of Commerce, The Flinders University of South Australia, 1998
    • "An Investigation of the Initial Voluntary Environmental Disclosures Made in Korean Semi-Annual Financial Reports", Jong-Seo Choi, School of Commerce, Department of Accounting, Pusan National University, Korea, 1998
    • "Environmental Disclosures - Financial Performance Link: Further Evidence From Industrial Economy Perspectives", Hai Yap Teoh & Foo Wan Pin & Tan Theng Joo & Yap Yen Ling, Nanyang Business School, Nanyang Technological University, Singapore
    • "Assessing the Quality of Environmental Disclosure Themes", A. J. Stagliano Saint Joseph's University and W. Darrell Walden University of Richmond, 1998
  • Executive summary of the report "Environmental, Employee and Ethical Reporting in Europe", Carol Adams , Wan Ying Hill and Sidney J Gray, ACCA, 1998
  • Executive summary of the research paper about the marketing aspects of environmental reporting based on 43 reports, Between-Us Marketing, the Netherlands, 1998 (downloadable Word-file)
  • Paper: "Critical Reading of Corporate Environmental Reports: A Discourse-Based Approach", University of Greenwich, UK
  • Executive summary of the report: "Environmental and Social Reporting: A survey of current practice at FTSE 350 companies", PIRC, February 1998
  • Report: "Developments in Environmental Reporting in the Australian Resources Industry", PriceWaterhouseCoopers Australia, 1999

• Conferences/lectures:
  • Proceedings of the summit on Corporate Environmental and Sustainability Reporting held May 18, 2001 in Toronto, Canada
  • Report "Environmental Information Disclosure and Stakeholder Involvement: Searching for Common Ground" about the National Summit Hosted by VCEMS, March 3, 1999 - Nashville, Tennessee
  • Presentation: "Avoiding an Age of Disinformation: A Vision of Standardized Reporting" of Dr. Allen L. White given as the introductory lecture at the IEM Spring Lecture Series 1998

• Other
  • Using the Internet for Environmental Benchmarking (of corporate HSE-information) (Battelle Research Centre USA, 1996)
  • The website of the Triple Bottom Line Issues Group of The Institute of Chartered Accountants in Australia (ICAA)
  • Information of the Global Reporting Initiative (GRI) of CERES and others