Purpose – An important outcome of the UK Company Law Review (CLR) involved draft regulations for a mandatory operating and financial review (OFR). The unprecedented abandonment of this mandatory OFR in November 2005 threw debate about the genuine motivations underlying the CLR into disarray....

Purpose – This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences. Design/methodology/approach – This paper...

Purpose – Economic prosperity has often come at the expense of the natural environment. Environmental degradation has surfaced in problems such as pollution, increased carbon dioxide emissions via burning of fossil fuels and environmental waste. Ignoring the ecological costs through...

Purpose – The purpose of this paper is to analyse the environmental strategic positioning adopted by a sample of large companies operating in Portugal and to identify the main factors which may have significant influence on the adoption of an environmental proactive strategy by a firm....

Purpose – The purpose of this paper is to examine the extent to which Portuguese local entities have implemented a set of environmental accounting practices, and to analyse some potential determining factors of their use. Design/methodology/approach – The data were collected by sending a...

Purpose – This paper aims to examine the influence of individual internal principles and perceived external factors on the ethical attitudes toward environmental practices, on the part of Taiwanese environmental business managers. Design/methodology/approach – The analysis of 295 pretest...

Purpose – The purpose of this paper is to discuss the drawbacks of current social and environmental accounting methods and to present a classification for developing a new accounting model. Design/methodology/approach – The various social and environmental accounting methods are classified...

Purpose – The purpose of this paper is to present strategic responses of leading Indian pesticide manufacturers to the voice of stakeholders and regulatory authorities regarding environment friendly products and processes. The study has made a unique attempt to analyze the product portfolio of...

Purpose – The successful identification and management of environmental risks remains one of the most important challenges facing mankind. The global nature of environmental risks makes the assumption and practice of environmental responsibility difficult. This paper aims to examine the nature...

Purpose – This paper aims to clarify the relationship between corporate social responsibility (CSR) and capacity building for sustainable livelihoods. It respects cultural differences and aims to identify the business opportunities in building the skills of employees, the community and the...