Web Directory: Articles, research papers, report abstracts etc.

Articles, research papers, seminars and report abstracts about corporate environmental reporting and disclosure

Contents

Contributions in English

Contributions in Dutch

Contributions in German

Contributions in Swedish

English written

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:

Petroleum refining sector 2004 Report - corporate environmental and sustainability reporting, The Roberts Environmental Center, 2004

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

Dutch written

	Scriptie "De relevantie van maatschappelijke verslagen", Marc van der Ziel, december 2003
	Rapport "Duurzaamheidsverslagen langs de GRI-meetlat 2003: De transparantie van Nederlandse beursgenoteerde ondernemingen beoordeeld aan de hand van duurzaamheidsverslagen", VBDO, december 2003 Word
	Artikel "Maatschappelijke verslaggeving", J.L.P. Piet RA, AccountantsOnline, november 2003
	Evaluatie-onderzoek wet- en regelgeving Milieujaarverslagen, Ministerie van VROM, april 2003
	Scriptie "Voldoen maatschappelijke verslagen aan de richtlijnen van de Global Reporting Initiative en de eisen van de stakeholders?", R. Koopman, Ernst & Young, November 2002
	Artikel: "Geen grote sprongen, maar stap voor stap" over milieu- en duurzaamheidsverslaggeving, Addo vd Eijck, Milieumagazine, december 2001
	Artikel "Kwaliteit milieuverslaggeving stijgt nauwelijks", Wilco Gunster, VNO-NCW Milieunieuws voor bedrijven, december 2001
	Artikel "Duurzaamheidsverslaggeving: accepteren, aanmodderen, of afwijzen", C. van Lamoen en R. van Tulder, Economisch Statistische Berichten (ESB), november 2001
	Verslag seminar "Practice meeting Duurzaamheidsverslaggeving 2001", 4 oktober 2001, georganiseerd door DHV, VBDO en SNS Asset Management
	Corporate duurzaamheidsverslagen 1999 en 2000 langs de GRI-meetlat", Vereniging van Beleggers in Duurzame Ontwikkeling (VBDO)', oktober 2001
	Artikel: "Vooruitgang in kwaliteit milieujaarverslagen", Rob Rijk en Guide Willems, April 2001, De Accountant
	Artikel: "Wie leest er een milieujaarverslag?", Rondetafeldiscussie over het wel en wee van een verplichting", Arena, maart 2001
	Artikel: "Het milieuverslag voor afvalbedrijven", Folkert van der Molen, Afval! Jaarboek, november 2001
	Scriptie: "Onder de loep genomen, De controle van milieuverslagen", Pauline Weijers, Hogeschool van Utrecht, Utrecht, 1998
	Artikel: "Milieukundigen onder de wals van de accountants? (over de rol van milieukundigen bij de verificatie van milieujaarverslagen); Folkert van der Molen, Arena, februari 1999
	Artikel: "Milieuverslaggeving in de afvalbranche", Folkert van der Molen en Anne Marie de Jonge (DHV), Afval!, september 1998
	List with Dutch companies that do have to make an environmental report according to Dutch regulations
	InfoMil website Milieuverslaggeving
	Artikel: "Milieujaarverslagen in de afvalbranche, een kwestie van smaak?", Cora Postema en Folkert van der Molen (DHV), Afval!, oktober 1999

Swedish written

Article: "Hägrande marknad, Revisionsföretagen siktar på att kapa åt sig en större del av den växande marknaden för miljöredovisning", Affärsvärlden nr 48, 1996

German written

	Zusammenfassung buch "Nachhaltigkeitsberichterstattung Schweizer Unternehmen 2002", Claus-Heinrich Daub e.a, Institute for Sustainable Management, July 2003
	Publikationen zur Umweltberichterstattung von Unternehmen, Lehrstuhl ""Business Informations Systems and Operations Research (BiOR)", Universität Kaizerslautern
	Nachhaltigkeitsberichte: Sustainability Reporting ist mittlerweile ein internationaler Trend. Immer mehr Unternehmen erweitern ihre Umweltberichte um weitere Nachhaltigkeitsfaktoren. Online guideline.
	Paper: "Umweltberichte von Unternehmen im Internet:Der aktuelle Stand für Deutschland", Ralf Isenmann, Christian Lenz und Heiner Müller-Merbach, may 2000
	Paper: "Umweltberichterstattung von Aktiengesellschaften – eine Alternative zum klassischen Umweltrecht?, Prof. Dr. iur. H. C. von der Crone, Prof. Dr. rer. soc. oec. E. Fehr, PD Dr. oec. S. Gächter, seminar paper, november 2000
	Article: "Steigende Bedeutung der Umweltberichte, Erstmalige Auszeichnung von Berichten in der Schweiz", Thomas Dyllick und Thomas Scheiwiller, PriceWaterhouseCoopers", Switzerland, may 1999
	Brochure "Grundsätze guter Umweltberichterstattung", PriceWaterhouseCoopers", Switzerland, may 1999
	Article: "Freiwillige Umweltberichterstattung", Future Management, 1997
	Zum Geleit von das Buch von Deutsche Standards: "Vorbildliche Umweltberichte", 1997, Arcum Verlag und Medien GmbH
	Article: "Welche Nutzen bringen Umweltberichte und Umwelterklärungen wirklich?, Annette Alpers, UMIS, december 1997"
	Summary of the research paper "Wettbewerbsvorteile durch Umweltberichterstattung", IÖW-Schriftenreihe 119/97, Berlin, 1997
	Article: "Tips für die Abfassung und Gestaltung von Umweltberichten", UMIS Magazin, august 1998
	"Umweltinformationssysteme und Betriebliches Umweltmanagement - Umweltberichterstattung", Humbold-Universität zu Berlin

	Contributions in English
	Contributions in Dutch
	Contributions in German
	Contributions in Swedish