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Title: Environmental reporting practices of the private sector business organizations in Sri Lanka
Authors: Rajapakse, Bandara
Keywords: Environmental Reporting
Environmental law
Environmental disclosure
Financial information
Issue Date: Oct-2003
Publisher: Faculty of Management, South Eastern University of Sri Lanka
Citation: Journal of Management. Volume I. No. 1. pp 11-21. October 2003.
Abstract: During the past two decades environmental reporting has received increasing attention in the literatures of accounting, business management and environmental law. Recent surveys on environmental reporting suggest that, although the reporting of firms' impacts on the physical environment has dramatically increased the existing environmental reporting is found deficient and not of a standard to satisfy the information needs of various groups of report users. Tliis study involves an evaluating of existing environmental reporting practices of private sector business organizations in Sri Lanka. The published annual reports for the financial year 1998/99 of randomly selected 123 quoted public companies in Sri Lanka were reviewed. Study found tliat, existing environmental reporting practices in Sri Lanka is very narrow and does not provide material information to users of financial information.
ISSN: 1391-8230
Appears in Collections:Volume 1; Issue 1

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