Search results for "environmental reports"
showing 2 items of 2 documents
Integrated Sustainability Reports
2017
Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what va…
Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa
2020
Legitimation strategies in the environmental reports of Finnish townsThis paper focuses on the legitimation strategies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. The results of the content analysis show that the towns use strategies whose purpose is to modify the public’s perception of the organization in a positive direction. The purpose of this study is to increase critical knowledge of the legitimation strategies in environment reports.