| Tekijä: | Clarkson, P. M. (et al.) |
| Otsikko: | Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis |
| Lehti: | Accounting, Organizations and Society
2008 : JUL, VOL. 33:4-5 p.303-327 |
| Asiasana: | environment disclosure reporting sustainable development USA companies |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA