There are three different systems of rules regarding publication of information in the financial statements which gom.Cong 1985 companies act requires all listed companies to make a business review includes information on the impact on the environment and society. Managers will be entitled to consider the level of disclosure tin.mac despite the above provisions, but companies can voluntarily disclose to the different levels that guide the attention of investors to the information itself voluntarily omitted important disclosures disadvantage cao.co newspaper means investors will pay attention to the environmental responsibility of companies that neglect to report weaknesses.
IFRS has different ways of regulation .The company is encouraged to do another report on environmental and social impacts, how the information will be useful and beneficial for the company.
under IAS 1, the law is not required to disclose the information , it only encourages managers to take into consideration information in the report. the potential that would be beneficial for the company.
Compared with company law in 2006, the contents of the voluntary disclosure of IFRS is quite comfortable and mostly based on responsibility and awareness of the company for the public voluntary disclosure of information about the environment or not.
At the london stock of environmental policy are less formal than the IFRS and the Companies act 2006
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