Environmental reporting in Mauritian listed companies
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Date Uploaded:
26 November 2022
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Purpose: The paper investigates the motives for and obstacles faced by firms in environmental reporting and further examines whether firms are in favour of mandatory environmental reporting.Methodology: A survey of firms listed on the official market of the Stock Exchange of Mauritius was carried out.Findings: Results show that the annual report is the main reporting medium. The cost of reporting in terms of time, money and other resources used and problems in measuring the environmental performance are among the major obstacles in reporting environmental information. The majority of companies are opposed to mandatory reporting of environmental information and respondents believe that reporting on environmental aspects can contribute towards sustainable development of the country.Research limitation: The study was conducted on companies listed on the official market of the stock exchange of Mauritius and owing to the small size of the sample, results are not necessarily representative of all companies operating in Mauritius.Originality/value: The paper adds to the scarce literature on environmental reporting in Mauritius.