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| Tekijä: | Halme, M. Huse, M. |
| Otsikko: | The influence of corporate governance, industry and country factors on environmental reporting |
| Lehti: | Scandinavian Journal of Management
1997 : JUN, VOL. 13:2, p. 137-157 |
| Asiasana: | ENVIRONMENT REPORTING COMPANY REPORTS COMPANY OWNERSHIP BOARD OF DIRECTORS MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | This paper hypothesizes and testes the relations between corporate environmental reporting in annual reports and corporate governance variables, industry variables and country variables. Evidence is gathered from corporations in Sweden, Spain, Norway and Finland. A three-class categorization helps the examination of environmental disclosures. In explaining environmental disclosure in annual reports, industry appears to be the most important factor. In industries traditionally considered to be polluting , corporations report most on the environment. |
SCIMA