菲律宾十家上市矿业公司财务与非财务环境披露评估

Q3 Economics, Econometrics and Finance

DLSU Business and Economics Review Pub Date : 2009-02-03 DOI:10.3860/BER.V18I2.792

Nimpha M. Aquino

{"title":"菲律宾十家上市矿业公司财务与非财务环境披露评估","authors":"Nimpha M. Aquino","doi":"10.3860/BER.V18I2.792","DOIUrl":null,"url":null,"abstract":"This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms' environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.","PeriodicalId":38908,"journal":{"name":"DLSU Business and Economics Review","volume":"18 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2009-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"6","resultStr":"{\"title\":\"An Evaluation of Financial and Non-Financial Environmental Disclosures of Ten Publicly-Listed Mining Companies in the Philippines\",\"authors\":\"Nimpha M. Aquino\",\"doi\":\"10.3860/BER.V18I2.792\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms' environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.\",\"PeriodicalId\":38908,\"journal\":{\"name\":\"DLSU Business and Economics Review\",\"volume\":\"18 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2009-02-03\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"6\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"DLSU Business and Economics Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3860/BER.V18I2.792\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Economics, Econometrics and Finance\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"DLSU Business and Economics Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3860/BER.V18I2.792","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}

引用次数: 6

摘要

本研究通过考察菲律宾10家矿业公司2006年公司年报中财务和非财务部分披露的性质和程度，确定了它们的环境披露做法。调查发现，这10家矿业公司的环境信息披露并不统一。我们还发现，就环境披露而言，没有现有的环境报告标准。该研究向标准制定委员会提供了建议，以改善公司的环境披露合规性，并讨论了这些建议可能带来的好处。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

An Evaluation of Financial and Non-Financial Environmental Disclosures of Ten Publicly-Listed Mining Companies in the Philippines

This study determined the environmental disclosure practices of 10 mining companies in the Philippines by examining the nature and extent of disclosures in the financial and non-financial sections of their 2006 corporate annual reports. It was found out that there was no uniformity in the environmental disclosures of the 10 mining companies. It was also discovered that there was no existing environmental reporting standards as far as environmental disclosure is concerned. The study provided recommendations to the standard-setting council to improve the firms' environmental disclosure compliance with a discussion regarding the benefits these recommendations might offer.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

DLSU Business and Economics Review Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

0.80

自引率

0.00%

发文量

期刊介绍： The DLSU Business & Economics Review (DLSU B&E Review) publishes high quality theoretical, empirical, and methodological research in the fields of accounting, business management, commercial law, economics, finance, and marketing. The DLSU Business & Economics Review aims to reach an audience in these six fields and is published twice a year.