haku: @author Magnan, M. / yhteensä: 9
viite: 6 / 9
| Tekijä: | Cormier, D. Gordon, I.M. Magnan, M. |
| Otsikko: | Corporate environmental disclosure: Contrasting management's perceptions with reality |
| Lehti: | Journal of Business Ethics
2004 : JAN II, VOL. 49:2, p. 143-165 |
| Asiasana: | Business ethics Executives Multinational companies Financial reporting Disclosure Environment Stakeholders Models Europe USA |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to assess how management's perceptions on certain aspects of environmental reporting relate to the firm's actual reporting strategy. A model is proposed where a firm's environmental disclosure is conditional on executive assessments of corporate concerns. The study relies on a survey sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Executives' responses were contrasted with their firms' actual environmental reporting practices. Results show that there is a relationship btw. environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. This paper's model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. |
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