Corporate environmental disclosure - International practices and implications for Vietnam
Corporate environmental disclosure is of great interest to a wide range of stakeholders including employees, customers, suppliers, creditors, governments, and the general public. A recent survey of KPMG in 2017 found that 78 percent of the world‘s largest 250 multinational companies include corporate social responsibility in their annual financial reports, and Global Reporting Initiative is the most popular framework for corporate responsibility reporting, with 75% of top 250 companies applying it. By studying a typical case study of a Swiss company and comparing environmental disclosure practices between Malaysia and Australia, the paper analyzes several factors affecting the level of environmental disclosure of public listed companies, and attempts to explain why corporate environmental disclosure in the annual reports of companies from developing countries are less extensive and less credible than those of companies from developed countries.
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