Salama, A.; Cathcart, A.; Andrews, M.; Hall, R. - In: Social Responsibility Journal 2 (2006) 3/4, pp. 251-260
This paper was motivated by the current debate over the voluntary approach to environmental disclosures in corporate annual reports and assesses the effectiveness of the current policy of voluntarism in the UK. A brief review of the relevant theories, which explain why managers might choose to...
