Environmental reporting: An evaluation of the Zimbabwe Stock Exchange-listed companies annual reports - 2008

Abstract

Environmental reporting continues to receive attention in emerging economies and financial markets, including Africa. This paper presents results of a research on the Zimbabwe Stock Exchange (ZSE) listed companies' annual reports for 2008 in an attempt to establish the level of disclosure and perceptions on environmental reporting in Zimbabwe. The research applies content analysis and survey strategies. The results provide empirical evidence for potential policy influence on corporate reporting culture within the Zimbabwe Stock Exchange listed companies. The findings of this research provide a basis for future studies addressing legitimacy of environmental reporting in Zimbabwe.