Consideration is given to the results of two surveys undertaken in the UK, one conducted in 1996 and the other in 2001, to explore respondents' attitudes to environmental reporting and changes in those attitudes. Use is made of two concepts from psephology in political science, those of partisanship and of structural voting, in order to develop a scale of opinion towards environmental reporting and to explore the impact that an individual's workplace setting has upon their attitudes towards environmental reporting. It is demonstrated that the workplace setting and an individual's position within his or her organization can used to provide an indication of their attitude towards environmental reporting. There is some evidence that the impact of the workplace setting has diminished over time and that environmental reporting has become more salient and does not require the same degree of workplace support for it to be considered to be am important issue. However, some of the implications for the future are disquieting.

Stephanie Stray is currently Senior Lecturer at the University of Warwick, and works in the Operational Research and Information Systems Group within the Business School. She has previously worked at the Management Centre of the University of Aston and the Management Centre of the University of Bradford. Her research interests have been varied and include, amongst other subjects, environmental reporting, management education and development, and information systems project appraisal. She has had a long term interest in the environment and has previously been a consultant to the Environment Directorate of OECD in Paris.