
TY  - JOUR
A1  - Epper, M.S. 
T1  - DIRECTORS&apos; ENVIRONMENTAL RISK&#x2014;HOW TO CONTROL?
JF  - The APPEA Journal
JO  - The APPEA Journal
Y1  - 1997
VL  - 37
IS  - 1
SP  - 585
EP  - 588
KW  - 
UR  - https://doi.org/10.1071/AJ96037 
N2  - To date the petroleum industry in Australia has an excellent report card in relation to its environmental responsibilities and it is obviously in the interests of the individuals and companies involved in the industry, and the community at large, to maintain the high standards. The high standards of the petroleum companies no doubt reflect the good environmental practices undertaken in the industry to control environmental risk. What are the high standards that companies employ? Up until now the users of financial statement and community have been kept in the dark because this type of information has not been disclosed.The answer to satisfy the users of financial statements is greater disclosure of the high standards but obviously petroleum companies will also need to continue to employ standards and tailor them to the changing risk profile of the industry.This paper will examine directors&apos; exposure to environmental risk and how environmental risks are accounted for and disclosed. 
ER  -

