Differences in environmental reporting practices in the UK and the US: the legal and regulatory context

Leigh Holland, Yee Boon Foo

Research output: Contribution to journalArticleResearchpeer-review

105 Citations (Scopus)


The paper examines current corporate environmental reporting practices within UK and US annual reports and suggests that elements of the legal and regulatory framework of each country which regulate environmental activity, and so influence environmental performance, determine the types of disclosures made. The environmental management context is examined to present an explanation of recent developments and to suggest what influences on reporting practice may be important. Theoretical considerations are examined to establish whether the types of disclosure arising from regulatory pressures demonstrate that accountability exists in the disclosure of environmental information, and to what extent the disclosure discharges the organisation's accountability to the users of such information.

Original languageEnglish
Pages (from-to)1-18
Number of pages18
JournalBritish Accounting Review
Issue number1
Publication statusPublished - Mar 2003
Externally publishedYes


  • Disclosures
  • Environmental
  • Stakeholder

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