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Title: Corporate Environmental Non-Reporting: a UK FTSE 350 Perspective
Contributor(s): Martin, A D (author); Hadley, David (author)orcid 
Publication Date: 2008
DOI: 10.1002/bse.518
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Abstract: Until relatively recently the majority of large publicly listed UK companies have not produced annual environmental reports. Of particular note is the slow take-up of environmental reporting amongst the UK's top 350 companies, the FTSE 350. Using the results of a postal questionnaire, the reluctance of a majority of the FTSE 350 to voluntarily report is linked to 13 drawbacks. Results from non-reporting respondents to the questionnaire allowed the relative importance of these drawbacks to be placed in a ranked order. Senior management doubt over the advantages of reporting was shown to be the most important drawback, closely followed by the effort required for data collection. A comparison in the uptake of corporate environmental management practices (other than reporting) was also made amongst reporters and non-reporters. Reporters were shown to have a generally higher level of uptake, although company sector type and size was influential on environmental engagement overall.
Publication Type: Journal Article
Source of Publication: Business Strategy and the Environment, 17(4), p. 245-259
Publisher: John Wiley & Sons Ltd
Place of Publication: United Kingdom
ISSN: 0964-4733
Field of Research (FOR): 150106 Sustainability Accounting and Reporting
Peer Reviewed: Yes
HERDC Category Description: C1 Refereed Article in a Scholarly Journal
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Appears in Collections:Journal Article
UNE Business School

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