Table 3
Environmental information shareholders want disclosed and information they use (Expectation 1).
Panel A – Information that should be disclosed (percentages of those answering the question) US UK AU
% Agree % Agree % Agree
The following environmental information should be disclosed by companies:
1. A description of the company’s major environmental risks and impacts 82.8 83.8 91.5
2. The company’s environmental policy 85.7 81.0 92.5
3. Measurable targets ($ and/or quantities) based on environmental policy 65.6 64.8 76.8
4. Actual performance ($ and/or quantities) against environmental targets 68.8 66.4 79.7
5. Environmental costs by category (note 1) 74.6 61.2 75.7
Panel B – Environmental information used (percentages of those starting the questionnaire) US UK AU
% % %
I use (or would use if it was provided) the following information
Environmental risks/impacts information 55 44 59
Environmental policy 48 45 55
Waste handling/Toxic release/Emissions info 52 35 54
Environmental performance (against targets) 44 38 53
Environmental liabilities and contingencies 41 34 44
Environmental fines 44 33 40
Environmental targets 39 31 46
Energy use/Savings info 42 27 45
Environmental audit 42 27 42
Legal compliance (environmental) 42 26 36
Recycling information 34 25 44
Carbon trading/neutrality/credits 34 21 44
Evaluation of sustainability/Ecological footprint 27 26 41
Industry environmental rankings 31 22 33
Packaging information 23 20 32
Environmental rehabilitation 23 16 41
Design life-cycle information 20 20 29