New Zealand stakeholders' views of company environmental reporting.

Abstract

This paper contains an analysis of New Zealand stakeholder views about company environmental reporting. The analysis explores a sample of stakeholder views associated with company activity and reporting of environmental issues. Stakeholder opinion indicates that a wide range of environmental issues are associated with company activity. This opinion translates into an expectation that such issues will be reported in company reports. In the sample, stakeholders also provide their views on appropriate forms of environmental reporting and possible enforcement. A majority of stakeholders desire transparency when reporting environmental issues in company reports. Some stakeholder opinion argues for a transparency of the wider effects of environmental decisions.