Welcome to the InfoSci Platform
Environmental Financial Reporting Adoption Lag: The Case of Uganda

Environmental Financial Reporting Adoption Lag: The Case of Uganda

Mary Maurice Nalwoga Mukokoma, Kisenyi Vincent, Peter Masaba Nangayi, George Kasule
Copyright: © 2022 |Pages: 22
ISBN13: 9781668455807|ISBN10: 1668455803|ISBN13 Softcover: 9781668455814|EISBN13: 9781668455821
DOI: 10.4018/978-1-6684-5580-7.ch007
Cite Chapter Cite Chapter

MLA

Nalwoga Mukokoma, Mary Maurice, et al. "Environmental Financial Reporting Adoption Lag: The Case of Uganda." Finance for Sustainability in a Turbulent Economy, edited by Abdul Rafay, IGI Global, 2022, pp. 135-156. https://doi.org/10.4018/978-1-6684-5580-7.ch007

APA

Nalwoga Mukokoma, M. M., Vincent, K., Nangayi, P. M., & Kasule, G. (2022). Environmental Financial Reporting Adoption Lag: The Case of Uganda. In A. Rafay (Ed.), Finance for Sustainability in a Turbulent Economy (pp. 135-156). IGI Global. https://doi.org/10.4018/978-1-6684-5580-7.ch007

Chicago

Nalwoga Mukokoma, Mary Maurice, et al. "Environmental Financial Reporting Adoption Lag: The Case of Uganda." In Finance for Sustainability in a Turbulent Economy, edited by Abdul Rafay, 135-156. Hershey, PA: IGI Global, 2022. https://doi.org/10.4018/978-1-6684-5580-7.ch007

Export Reference

Mendeley
Favorite

Abstract

Financial reporting without integration of environmental issues is not sustainable. The purpose of this chapter is to discuss the need for financial environmental reporting and also to provide empirical evidence for environmental financial reporting disclosure (EFRD) of listed companies in Uganda. Historical, theoretical, and contextual issues of environmental financial reporting are analyzed. Empirical results on the environmental financial reporting disclosure levels in Uganda are presented, and the implications of the current disclosure levels are discussed. The chapter concludes that a low EFRD level demonstrates the lag in the adoption of environmental financial reporting. It is suggested that certain actions are required by the entities to publish environmental financial information and to reduce the lag.

Request Access

You do not own this content. Please login to recommend this title to your institution's librarian or purchase it from the IGI Global bookstore.