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Greening Corporate Reporting: An Institutional Theoretical Approach

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2005
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Conference Paper

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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.

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
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Seventeenth Asian-Pasific Conference on International Accounting Issues
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Curtin Business School
Graduate School of Business
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