Effective environmental disclosure? An evaluation of power generators’ reporting initiatives
Abstract: Drawing from both generic and specific international and local industry sources, this paper develops an environmental disclosure index for the New Zealand power generation industry. The environmental reporting initiatives of the six major companies in the industry over the years 2001 and 2002 are contextualised and then benchmarked against this index. With some variance in overall scores between years and between companies, the discussion focuses on what aspects of reporting could have been improved upon, and how more effective disclosure could have been achieved.