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Environmental Reporting Quality: An Analysis of Global Creditability Initiatives

Environmental Reporting Quality: An Analysis of Global Creditability Initiatives

Akrum Helfaya, Amr Kotb
ISBN13: 9781522504405|ISBN10: 1522504400|EISBN13: 9781522504412
DOI: 10.4018/978-1-5225-0440-5.ch027
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MLA

Helfaya, Akrum, and Amr Kotb. "Environmental Reporting Quality: An Analysis of Global Creditability Initiatives." Handbook of Research on Green Economic Development Initiatives and Strategies, edited by M. Mustafa Erdoğdu, et al., IGI Global, 2016, pp. 625-654. https://doi.org/10.4018/978-1-5225-0440-5.ch027

APA

Helfaya, A. & Kotb, A. (2016). Environmental Reporting Quality: An Analysis of Global Creditability Initiatives. In M. Erdoğdu, T. Arun, & I. Ahmad (Eds.), Handbook of Research on Green Economic Development Initiatives and Strategies (pp. 625-654). IGI Global. https://doi.org/10.4018/978-1-5225-0440-5.ch027

Chicago

Helfaya, Akrum, and Amr Kotb. "Environmental Reporting Quality: An Analysis of Global Creditability Initiatives." In Handbook of Research on Green Economic Development Initiatives and Strategies, edited by M. Mustafa Erdoğdu, Thankom Arun, and Imran Habib Ahmad, 625-654. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-5225-0440-5.ch027

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Abstract

The ultimate question of most business practitioners and policy makers now is how to reduce corporate negative environmental performance. One of the most effective ways is to help corporations to set the Key Performance Indicators (KPIs) of their sustainability performance and to report these KPIs to their stakeholders using corporate reporting cycle. To improve the environmental reporting quality, companies generally adopt and follow widely recognized reporting guidelines and third-party assurance standards, thus improving their environmental disclosure quality and trustworthiness in minds of their stakeholders. Over the last two decades a number of global initiatives (e.g. GRI, ISO, DEFRA, AA1000 APS, and ISAE 3000) have been developed for use in sustainability reporting. This chapter, therefore, aims to shed light on these credibility initiatives developed by governmental and non-governmental bodies to improve the quality of environmental reporting and to see the extent to which these credibility initiatives are different or similar.

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