There are three systems of different regulations regarding the disclosure of information in financial reports including. Companies Act 1985 Regulations all listed companies to make a business review includes information about the impact on the environment and society. the manager shall be entitled to consider the degree of disclosure information. Although the provisions on but companies can voluntarily disclose to the extent that direct attention by the owner to ignore the voluntary information disclosure of important disadvantages in reporting. means investors will pay attention to the environmental responsibility of the company which Greenwich mean time to nhãng the weakness of the report.is there another way in ifrs regulations. The company was encouraged to do more in a report on the environmental and social impact, the information will be useful and beneficial for the company.According to IAS 1, the laws are not required to disclose information, it only encourages the administrator consider to put information into the report. that would be the potential benefit to the company. Compared with the 2006 companies Act, the content of voluntary disclosure of IFRS is quite comfortable and mostly based on responsibility and consciousness of the company regarding the voluntary disclosure of information about the environment or not.In london stocks the environmental policy is officially less than IFRS and the companies Act 2006. Although there was no clear policy on environmental stock, but most of the companies listed have more information on the announced voluntary environment in the report. the companies are directed to the disclosure of information and associated business profits with environmental protection, clean technology whose mission is to reduce the cost of capital for companies and society
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