An Evaluation of Financial and Non-Financial Environmental Disclosures of Ten Publicly-Listed Mining Companies in the Philippines

Q3 Economics, Econometrics and Finance DLSU Business and Economics Review Pub Date : 2009-02-03 DOI:10.3860/BER.V18I2.792
Nimpha M. Aquino
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引用次数: 6

Abstract

This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms' environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.
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菲律宾十家上市矿业公司财务与非财务环境披露评估
本研究通过考察菲律宾10家矿业公司2006年公司年报中财务和非财务部分披露的性质和程度,确定了它们的环境披露做法。调查发现,这10家矿业公司的环境信息披露并不统一。我们还发现,就环境披露而言,没有现有的环境报告标准。该研究向标准制定委员会提供了建议,以改善公司的环境披露合规性,并讨论了这些建议可能带来的好处。
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来源期刊
DLSU Business and Economics Review
DLSU Business and Economics Review Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)
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0.80
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0.00%
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期刊介绍: The DLSU Business & Economics Review (DLSU B&E Review) publishes high quality theoretical, empirical, and methodological research in the fields of accounting, business management, commercial law, economics, finance, and marketing. The DLSU Business & Economics Review aims to reach an audience in these six fields and is published twice a year.
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