Greening Corporate Reporting: An Institutional Theoretical Approach

Rowe, Anna

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Authors

Rowe, Anna

Date

2005

Type

Conference Paper

Metadata

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Citation

Rowe, Anna. 2005. Greening Corporate Reporting: An Institutional Theoretical Approach, in Professor Brenda Porter and Ali Peyvandi (ed), Seventeenth Asian-Pasific Conference on International Accounting Issues, Nov 20 2005. Wellington, New Zealand: Asia-Pacific Conference on International Accounting Issues

Source Title

Seventeenth Asian-Pasific Conference on International Accounting Issues

Source Conference

Seventeenth Asian-Pasific Conference on International Accounting Issues

ISBN

0475122763

Faculty

Curtin Business School

Graduate School of Business

URI

http://hdl.handle.net/20.500.11937/10733

Collection

Curtin Research Publications

Abstract

There is scarcely any conclusively ‘accepted’ theory for environmental accounting and Corporate Environmental Reporting (CER) in particular. Nevertheless, the ardent search for a new accounting vision in reporting has enriched our understanding of a wide array of views and philosophies. This paper highlights the main theories concerning CER, identifying gaps in this literature that motivate the exploring of institutional theoretical concept in understanding the motivation for CER.