Status of environmental information disclosures of selected publicly listed industrial firms

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Archival Material/Manuscript

Publication Date

2016

Abstract

This study assessed the status of environmental information disclosures of selected publicly listed industrial firms in the Philippines by examining the nature and extent of disclosures on their 2008 corporate annual reports. The study revealed that there was no uniformity in the environmental information disclosures of the sample firms. Nevertheless, it is evident that companies under construction, infrastructure, allied services disclosed more information as compared to those companies under chemicals and diversified industrial firms.

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Disciplines

Accounting

Note

Undated; Publication/creation date supplied

Keywords

Disclosure of information; Financial statements; Industries—Environmental aspects

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