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Ethical arguments regarding corporate environmental reporting
Meditari accountancy research, 2004-04, Vol.12 (1), p.21
[Peer Reviewed Journal]
Copyright Emerald Group Publishing Limited 2004 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/10222529200400002
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Title:
Ethical arguments regarding corporate environmental reporting
Author:
C.J. de Villiers
Subjects:
Accounting procedures
;
Annual reports
;
Business ethics
;
Consequentialism
;
Environmental accounting
;
Environmental management
;
Ethics
;
Happiness
;
Principles
;
Studies
Is Part Of:
Meditari accountancy research, 2004-04, Vol.12 (1), p.21
Description:
The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate decision makers must therefore make a decision for or against such reporting. Ethics is at stake in any decision involving right or wrong. Ethical theory is therefore examined in an effort to establish whether environmental reporting should be done. It is concluded that corporate environmental reporting constitutes the ethical high road. [PUBLICATION ABSTRACT]
Publisher:
Pretoria: Emerald Group Publishing Limited
Language:
Afrikaans;English
Identifier:
ISSN: 2049-372X
EISSN: 2049-3738
DOI: 10.1108/10222529200400002
Source:
ProQuest Central
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