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| Author: | Haddock-Fraser, J. Fraser, I. |
| Title: | Assessing corporate environmental reporting motivations: Differences between 'close-to-market' and 'business-to-business' companies |
| Journal: | Corporate Social Responsibility and Environmental management
2008 : MAY/JUN, VOL. 15:3, p. 140-155 |
| Index terms: | environmental accounting financial reporting companies industries markets brands consumers United Kingdom |
| Language: | eng |
| Abstract: | This paper examines whether proximity to market affects the extent and form of corporate environmental reporting (hereafter as: env-rept.) of companies listed in the FTSE 250. It is frequently asserted, but not demonstrated, that closeness to market will correlate positively with proactive communication of environmental activities. Among others, it is shown that especially in reporting contexts, this assertion is true. In particular, it is found that companies close to market, or with brand-names, are highly likely to adopt one of the several forms of env-rept. considered etc. |
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