1st International Conference on Governance, Fraud, Ethics and Social Responsibility, “Scientific, Meeting Point of Studies on Accounting, Finance, Auditing and Legislation, Tekirdağ, Türkiye, 11 - 14 Haziran 2009, ss.609-622, (Tam Metin Bildiri)
Even though current trends suggest that we have entered in a new phase of reporting that places more emphasis on social responsibility, there are still a considerable number of companies unfamiliar with environmental reporting. That is why; this paper aims to analyze the environmental reporting for companies, especially for large-scale companies, by literature review. This paper reveals the findings of these following issues: the description of environmental reporting and its aim; the ways to report environmental information; the users of environmental reports and their usage purpose; the information required to disclose in environmental reports; and the costs and benefits of environmental reporting.