Environmental reporting disclosure in South Africa: A comparative study of the expectations of selected groups of preparers and users

C.G. Mitchell, N.W. Quinn
2005 Meditari Accountancy Research  
Part A of this dissertation, represents the literature review and project outline for this study, and includes the definition of the research problem, aims, objectives and the proposed methodology. The literature review considers the emergence of environmental accounting and reporting in the context of the escalating environmental crisis. It reviews the role of accounting prior to the development of the concept of sustainable development, and subsequently focuses specifically on the rise to
more » ... inence of environmental reporting and accounting thereafter. It reviews major academic works in this field as well as major international guidelines, standards, protocols and charters on environmental reporting. In addition, the study also reviews the limitations and problems associated with traditional and environmental accounting, and environmental reporting. It proposes a framework that considers the forces influencing environmental reporting, and briefly examines the previous evidence of the contrasting attitudes and perceptions of both preparers and users of such environmental reports. Arising out of this literature review, a study was developed that would measure and compare the expectations of three key stakeholder groups with regard to environmental accounting and reporting, namely: • The companies responsible for preparation • Environmental professionals, who assist in the preparation of these reports or attest as to their validity, and I would like to express my appreciation to my supervisor Dr Quinn, and thank him for his patience, time and commitment to guiding this study, and particularly for reading the lengthy preliminary drafts.
doi:10.1108/10222529200500010 fatcat:ianjnpgndvafrizrjsm7c5zpri