Faux, Jeffrey (2003) Some Disclosure Issues Arising from the Inquiry into Environmental Accounting and Reporting Conducted by the Parliament of Victoria. Other. Victoria University, Melbourne, Australia.

Abstract

The Public Accounts and Estimates Committee of the Parliament of Victoria's Inquiry into Environmental Accounting and Reporting was instigated to review the extent to which public and private sector organizations should be required to disclose information about their environmental activities. The Inquiry process, particularly the submission and evidentiary stages, play a valuable role in identifying disclosure issues. The submission made to the Inquiry provides the views of user groups with regard to aspects of environmental reporting. The evidence given to the Inquiry is grouped into themes that reflect key reporting issues. Quantitative and qualitative research methods are combined to provide a discussion of issues relating to the reporting of an entity's environmental performance, form of displaying environmental reports and the broadening concept of accountability.

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