dc.contributor.author | Schneider, T | |
dc.contributor.author | Michelon, G | |
dc.contributor.author | Paananen, M | |
dc.date.accessioned | 2018-06-12T08:45:08Z | |
dc.date.issued | 2018-08-04 | |
dc.description.abstract | This note provides an overview of mandatory corporate reporting for environmental and social
matters in Canada, the United States and the European Union. When researchers and educators
consider reporting on these matters, they often look to voluntary corporate reporting. However, we
argue that a lot of related information exists in companies’ mandatory reports, either in the
disclosures dictated by securities regulators, or via other required channels. Our objective is
threefold. First, to describe what currently exists regarding mandatory reporting on environmental
and social matters (to inform). Second, to discuss several of the current ongoing debates regarding
such reporting (to encourage discourse). Third, to encourage research into the mandatory reporting
of environmental and social matters. | en_GB |
dc.identifier.citation | Vol. 17 (2), pp. 275-305. | en_GB |
dc.identifier.doi | 10.1111/1911-3838.12173 | |
dc.identifier.uri | http://hdl.handle.net/10871/33165 | |
dc.language.iso | en | en_GB |
dc.publisher | Canadian Academic Accounting Association / Wiley | en_GB |
dc.rights.embargoreason | Under embargo until 04 August 2020 in compliance with publisher policy. | en_GB |
dc.rights | © CAAA/ACPC. | |
dc.subject | environmental accounting | en_GB |
dc.subject | corporate reporting | en_GB |
dc.subject | corporate governance | en_GB |
dc.subject | human rights | en_GB |
dc.title | Environmental and Social Matters in Mandatory Corporate Reporting: an Academic Note | en_GB |
dc.type | Article | en_GB |
dc.identifier.issn | 1911-382X | |
dc.description | This is the author accepted manuscript. The final version is available from Wiley via the DOI in this record. | en_GB |
dc.identifier.journal | Accounting Perspectives | en_GB |