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Environmental reporting: The UK water and energy industries: A research note

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Stray, Stephanie. (2008) Environmental reporting: The UK water and energy industries: A research note. Journal of Business Ethics, Vol.80 (No.4). pp. 697-710. ISSN 0167-4544

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Official URL: http://dx.doi.org/10.1007/s10551-007-9463-8

Abstract

Last year the Department of the Environment, Food and Rural Affairs (DEFRA) released a new set of revised guidelines upon environmental reporting practices for U.K companies. Two industrial sectors were selected - the Water industry and the Energy industry - and the most recent Environmental Reports produced by companies in these sectors were subjected to content analysis where the coding framework was heavily based on the DEFRA guidelines. Results are reported for the two industries separately and the two industries are also compared. Whilst sectoral differences were found it was clear that many companies addressed most of the issues raised in the guidelines. However, others did not. Whilst no conclusions can be made about the quality of reporting the main areas of emphasis in each sector can be determined.

Item Type: Journal Article
Subjects: H Social Sciences > HF Commerce
B Philosophy. Psychology. Religion > BJ Ethics
Divisions: Faculty of Social Sciences > Warwick Business School
Journal or Publication Title: Journal of Business Ethics
Publisher: Springer Netherlands
ISSN: 0167-4544
Date: July 2008
Volume: Vol.80
Number: No.4
Number of Pages: 14
Page Range: pp. 697-710
Identification Number: 10.1007/s10551-007-9463-8
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Restricted or Subscription Access
URI: http://wrap.warwick.ac.uk/id/eprint/29907

Data sourced from Thomson Reuters' Web of Knowledge

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