• What is the purpose of assessing organizational effectiveness?• What level of analysis is being used?• From whose perspective is effectiveness assessed?• What is the assessment focus on the main domain of activity?• What time frame is being employed?• What types of data are being used in assessment?• What is the reference against which effectiveness is being judged?The answer to these questions can provide insightful means to evaluate the applicability of the proposed five stages framework for environmental management system [EMS] (Figure 1).Research Problems: In the context ofenvironmental disclosure in companies annual report, it has been noticed and reported that there are:• Lack of awareness and understanding on the nature and extent of the adoption of environmental management system practices and the relationship between the adoption of these practices and organization’s environmental accounting function.• Lack of understanding and commitmentof companies for the needs in theenvironmental disclosure
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