Hanić, Aida and Stevanović, Slavica and Mitić, Petar (2023) Online Environmental Disclosure Practice Among Big Polluters in Serbia. In: Enhancing sustainability through non-financial reporting. IGI Global, Hershey, PA. ISBN 978-16-68490-78-5
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This chapter aims to analyze the online environmental disclosure practice by big polluters in Serbia. The analysis was based on a sample of 69 companies, classified into five affiliation sectors, from the Pollutant Release and Transfer Register (PRTR). The results show that big Serbian polluters still use the traditional management approach since the level of disclosure is less than 30%. To quantify the level of disclosure, Environmental Disclosure Index was employed, containing 15 variables. Most of the analyzed companies on their websites disclosed their environmental certification, environmental policy, and waste management and reduction, while the less informed variable was pollutant types and emissions. Also, the results show that big polluters in Serbia are willing to disclose only positive environmental activities and results.
| Item Type: | Book Section |
|---|---|
| Additional Information: | COBISS.ID=127770121 |
| Research Department: | Sustainable Development |
| Depositing User: | Jelena Banovic |
| Date Deposited: | 19 Oct 2023 07:30 |
| Last Modified: | 19 Oct 2023 07:30 |
| URI: | http://ebooks.ien.bg.ac.rs/id/eprint/1972 |
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