The DOI matches its Crossref record.
Environmental Disclosures: A Note on Reporting Practices in Mainland Europe
Abstract
Most extant surveys of mainland European companies′ disclosure of social and environmental data are now somewhat dated. One hundred and ten companies across five countries are surveyed, illustrated with examples of practice, and country differences are explored.
Overview
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Citations
Cited by
Gray, R., Kouhy, R., & Lavers, S. (1995) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579510146996 · Cited by 3,321
Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
Unerman, J. (2000) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570010353756 · Cited by 936
Owen, D. (2008) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570810854428 · Cited by 424
Gray, R., & Bebbington, J. (2004) · Advances in Environmental Accounting & Management · doi:10.1016/s1479-3598(00)01004-9 · Cited by 351
The Global Reporting Initiative and corporate sustainability reporting in Swedish companies
Hedberg, C., & von Malmborg, F. (2003) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.38 · Cited by 334
Metadata
- Authors
- Roberts, C. B.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 1991-09-01
- Volume
- 4
- Issue
- 3
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W1989088847
- Cited by
- 198
- References
- 0
- FWCI
- 8.49
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
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How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Environmental Disclosures: A Note on Reporting Practices in Mainland Europe. https://app.cochat.ai/papers/10.1108/09513579110005536
- The paper
- Roberts, C. B. (1991). Environmental Disclosures: A Note on Reporting Practices in Mainland Europe. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513579110005536
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
