Since 2014
An Evaluation of Financial and Non-Financial Environmental Disclosures of Ten Publicly-Listed Mining Companies in the Philippines
DLSU Business & Economics Review
View Archive Info| Field | Value | |
| Title |
An Evaluation of Financial and Non-Financial Environmental Disclosures of Ten Publicly-Listed Mining Companies in the Philippines
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| Creator |
Aquino, Nimpha M; De La Salle University
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| Subject |
Economics
Environmental accounting, financial statements, annual reports |
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| Description |
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. Keywords: Environmental accounting, financial statements, annual reports
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| Publisher |
De La Salle University
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| Contributor |
—
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| Date |
2009-02-03
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| Type |
Peer-reviewed Article
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| Format |
application/pdf
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| Identifier |
http://www.philjol.info/philjol/index.php/BER/article/view/792
10.3860/ber.v18i2.792 |
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| Source |
DLSU Business & Economics Review; Vol 18, No 2 (2009); 55-64
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| Language |
en
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| Coverage |
Philippines
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