Environmental Reporting of British Food Industry A Critical Analysis.

      Аннотация: This research based book gives special consideration to environmental reporting practices in a sample of six companies representing the largest companies in both food retailing and processing sectors (FRS & FPS respectively) in the UK. This has been achieved through reviewing the corporate social and environmental reporting and disclosing practices’ literature and in-depth empirical analyses using two methods. The first is a trend analysis (TA) of the corporate environmental reporting practices over a five-year period. Second, a content analysis (CA), of the number of words and pages, was conducted on the current corporate environmental reporting practice as part of corporate social and/or responsibility reports.The results of the five years’ TA show that the volume of environmental reporting of FRS is found to be statistically higher than that of FPS. The quality of environmental information is assessed by the extent that the report includes narrative and quantitative information, visual tools and environmental policy, environmental targets, environmental initiatives, etc. It was found that FRS publishes high quality environmental information compared with of the FPS.

Ключевые слова: Environmental accounting, Corporate Environmental Reporting, Food Industry