Abstract:
The environment is establishing itself as an important business issue. There are no laws or regulations to enforce environmental disclosure or reporting in South Africa, yet it is on the increase. However, the reporting tends to be biased and general in nature. The amount and the quality of environmental reporting will only be improved if made compulsory. This will only be feasible if the relevant parties are in favour. A survey was done amongst the preparers and auditors of financial statements as well as others, to establish whether they would be willing to support additional environmental reporting. A large number of individuals are indeed in favour of more compulsory corporate environmental reporting.
