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| Author: | Clarkson, P. M. (et al.) |
| Title: | Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis |
| Journal: | Accounting, Organizations and Society
2008 : JUL, VOL. 33:4-5 p.303-327 |
| Index terms: | environment disclosure reporting sustainable development USA companies |
| Language: | eng |
| Abstract: | This paper revisits the relation between corporate environmental performance and the level of environmental disclosures by testing competing predictions from economics based and socio-political theories of voluntary disclosure using a more rigorous research design. A content analysis index is developed based on the Global Reporting Initative sustainability reporting guidelines to assess the extent of discretionary disclosures in environmental and social responsibility reports. A sample of 191 firms from the five most polluting industries in the US is used, and there seems to be a positive association between environmental performance and the level of discretionary environmental disclosures. |
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