Journal of Knowledge Management, Economics and Information Technology

The research is conducted as an empirical study which explains how environmental disclosure varies across European countries and reflects factors that explain this variation at the European Union level. The paper identifies and analyze five factors that explain the varies of environmental disclosure across European Union Countries: strength of auditing and accounting standards, government mandated disclosure of environmental performance and pollutant release, development, number of companies which had implemented ISO 14001/EMAS, eco-label awards obtained by companies within the country, environmental performance. After the empirical and theoretical analyze we can conclude that the introduction of mandatory environmental disclosure is the most efficient way to increase the quantity and the quality of environmental disclosure at the European Union level. This study is not a research of some particular entities regarding environmental disclosure. The paper discusses environmental disclosure as an average of all the environmental disclosure of all the entities within a European Union country. The paper is of interest to anyone involved in the process of environmental disclosure, either as entity or other user of environmental information’s.

  Analyze Of Enviromental Discolsure Within European Union Countries (285.1 KiB, 3,715 hits)