Purpose – The purpose of this paper is to complement the literature reviews on corporate environmental disclosure (CED) with special focus on the developing countries. The paper focuses on the attitudes of accountants towards CED in Libya. Design/methodology/approach – A desk-based research...

Purpose – The consideration of corporate environmental responsibility (CER) has been in existence for more than a decade now, rising to prominence as a result of the upsurge in environmental auditing (EA). Despite the many international claims that auditors are positioned to play a pivotal...

The practice of corporate environmental disclosure (CED) has been in existence for more than a decade now, rising to prominence as a result of the upsurge in environmental accounting in the 1990s. Ahmad (2004), by studying in the period of 1998‐2001, found that there is no evidence of...