Accounting for the environment

Walsh, Tamara (2002) Accounting for the environment. Environmental and Planning Law Journal, 19(5), pp. 387-397.

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Corporations are currently required to provide information on environmental performance in their annual directors' report under s 299(1)(f) of the Corporations Act 2001 (Cth). However, industry groups and even the Federal Government have been calling for the repeal of s 299(1)(f) since its inception in favour of voluntary environmental reporting. Ironically, such calls have come at a time when nations around the world are introducing mandatory environmental auditing/reporting requirements, and when the Corporate Code of Conduct Bill 2000 (Cth) was before the Australian Parliament (it has since lapsed), which would have led to the expansion of the environmental reporting requirements of Australian corporations operating overseas. This paper argues that mandatory environmental reporting is becoming international best practice, and that even if the Federal Government does effect the repeal of s 299(1)(f), it will be replaced before long with an equivalent or even more onerous section.

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ID Code: 18771
Item Type: Journal Article
Refereed: Yes
ISSN: 0813-300X
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Deposited On: 15 Mar 2009 22:42
Last Modified: 15 Mar 2009 22:47

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