What is it about?
This paper examines the association between financial performance and environmental performance, it is expected a strong relationship between both performance, so if the financial performance is good and it has been disclosed in company's annual report, the environmental activities and performance will be good as well and it is also be disclosed in company's annual report.
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Why is it important?
It is the first study measure this relationship and the findings help users of companies annual report to make the right decision.
Perspectives
This is a good paper that explains the relationship between the most important dimensions in the annual reports which are financial aspect and environmental aspect, the findings are important for all annual reports' users and regulators.
Associ.Professor Ali Saleh Alarussi
Read the Original
This page is a summary of: The association between environmental disclosure and financial disclosure on the internet by Malaysian listed companies, International Journal of Critical Accounting, January 2013, Inderscience Publishers,
DOI: 10.1504/ijca.2013.055181.
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