Browsing by Author "George Kasule"

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    Environmental Financial Reporting Adoption Lag: The Case of Uganda
    (IGI Global Scientific Publishing, 2022) Mary Maurice Nalwoga Mukokoma; Vincent Kisenyi; Peter Masaba Nangayi; George Kasule
    Financial reporting without integration of environmental issues is not sustainable. The purpose of this chapter is to discuss the need for financial environmental reporting and also to provide empirical evidence for environmental financial reporting disclosure (EFRD) of listed companies in Uganda. Historical, theoretical, and contextual issues of environmental financial reporting are analyzed. Empirical results on the environmental financial reporting disclosure levels in Uganda are presented, and the implications of the current disclosure levels are discussed. The chapter concludes that a low EFRD level demonstrates the lag in the adoption of environmental financial reporting. It is suggested that certain actions are required by the entities to publish environmental financial information and to reduce the lag.