Corporate environmental non-reporting - A UK FTSE 350 perspective

A. D. Martin, D. J. Hadley

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52 Citations (Scopus)


Until relatively recently the majority of large publicly listed UK companies have not produced annual environmental reports. Of particular note is the slow take-up of environmental reporting amongst the UK's top 350 companies, the FTSE 350. Using the results of a postal questionnaire, the reluctance of a majority of the FTSE 350 to voluntarily report is linked to 13 drawbacks. Results from non-reporting respondents to the questionnaire allowed the relative importance of these drawbacks to be placed in a ranked order. Senior management doubt over the advantages of reporting was shown to be the most important drawback, closely followed by the effort required for data collection. A comparison in the uptake of corporate environmental management practices (other than reporting) was also made amongst reporters and non-reporters. Reporters were shown to have a generally higher level of uptake, although company sector type and size was influential on environmental engagement overall.
Original languageEnglish
Pages (from-to)245-259
Number of pages15
JournalBusiness Strategy and the Environment
Issue number4
Publication statusPublished - May 2008

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