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Disclosure of environmental obligations
1999 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The firm’s ecological behaviour affects its profitability and its relationship with customers. Therefore, the impact of environmental issues relating to the firm should be disclosed in the annual report and/or in an environmental report. The purpose of this master thesis is to study how companies disclose environmental obligations and to describe the problems in relation to this. According to the theory, environmental obligations should be disclosed as ordinary obligations. However, this is not always the case among companies. The lack of recommendations and established practice has been pointed out as reasons for this gap. Due to this, the disclosure is not handled in the same manner in different companies and therefore it is likely that the accounting does not fulfil its intended purposes.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law, Ecological behaviour, Disclosure, Obligations, miljöhandlingar, miljöförpliktelser, miljöekonomi
Keyword [sv]
Samhälls-, beteendevetenskap, juridik
URN: urn:nbn:se:ltu:diva-58145ISRN: LTU-EKON-EX--99/077--SELocal ID: ebc34901-e581-434a-9e8b-010808e5a5c4OAI: diva2:1031533
Subject / course
Student thesis, at least 15 credits
Educational program
Business Administration, master's level
Validerat; 20101217 (root)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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