Environmental Information: Pressures, Types, and Usage

Abstract

Global warming, manmade pollution, and pressure from various stakeholdersare among the factors that drive business organisations to strike a balance intheir operations by reducing negative impact on the environment and society,while increasing the company’s wealth. In response to these pressures, onecommon method is voluntary disclosure of information on environmental impactthrough publication of corporate social responsibility report. The majority ofstudies on company’s environmental issues primarily look from the externalviewpoint. This paper takes an alternative approach focusing on processes inrelation to the management of environmental issues. Among the areas exploredare pressure factors that lead managers to adopting sustainability management,the types of environmental information being considered, its usage, and theusers. The findings derived from interviews with several key personnel revealedthat a number of external and internal pressures lead to a variety of internalusers from different departments in the organisation.