
%0 Journal Article
%A Deegan, C.M. 
%T ENVIRONMENTAL REPORTING IN AUSTRALIA: THE PAST, THE PRESENT ANDTHE FUTURE
%J The APPEA Journal
%D 2000/06/30
%V 40
%N 1
%P 617-627
%K 
%R https://doi.org/10.1071/AJ99041
%U https://www.publish.csiro.au/paper/AJ99041 
%X This paper provides an overview of Australian environmental reporting. Specifically, the topics to be considered include: a brief consideration of trends in environmental reporting together with an overview of industry initiatives to encourage environmental reporting; an overview of regulation pertaining to environmental reporting; an overview of trends towards the practice of sustainable development reporting with particular reference to triple bottom line reporting; an examination of social accounting and social auditing; an investigation of the linkage between social and environmental reporting and financial accounting; and, projections about the future of social and environmental reporting. 
