The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
Factors influencing the quality of corporate environmental disclosure
Abstract
Many firms choose to communicate their environmental strategies through voluntary environmental disclosures. This paper examines patterns in the quality of voluntary environmental disclosures made by a sample of around 450 large UK companies drawn from a diverse range of industrial sectors. The analysis distinguishes between five facets of quality, including the disclosure of group‐wide environmental policies, environmental impact targets and an environmental audit. We examine how the decisions firms face regarding each facet of quality are determined by firm and industry characteristics, and find the quality of disclosure to be determined by a firm's size and the nature of its business activities. Specifically, we find high quality disclosure to be primarily associated with larger firms and those in sectors most closely related to environmental concerns. In contrast to several recent contributions, we find that the media exposure of companies plays no role in stimulating voluntary disclosures. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.
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Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Towards a Positive Theory of the Determination of Accounting Standards.
Watts, R. L., & Zimmerman, J. L. (1978) · The Accounting Review · doi:10.2308/tar-4500569 · Cited by 2,667
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
Cormier, D., & Magnan, M. (1999) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x9901400403 · Cited by 533
Cited by
ESG performance and firm value: The moderating role of disclosure
Fatemi, A., Glaum, M., & Kaiser, S. (2018) · Global Finance Journal · doi:10.1016/j.gfj.2017.03.001 · Cited by 1,611
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020) · Sustainability · doi:10.3390/su12093910 · Cited by 774
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
Strategic CSR: A Concept Building Meta‐Analysis
Vishwanathan, P., van Oosterhout, H. (. )., Heugens, P. P. M. A. R., Duran, P., & van Essen, M. (2020) · Journal of Management Studies · doi:10.1111/joms.12514 · Cited by 486
Corporate governance and environmental reporting: an Australian study
Kathy Rao, K., Tilt, C. A., & Lester, L. H. (2012) · Corporate Governance: The international journal of business in society · doi:10.1108/14720701211214052 · Cited by 444
Metadata
- Authors
- Brammer, S., & Pavelin, S.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2006-07-10
- Volume
- 17
- Issue
- 2
- Pages
- 120-136
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2074492816
- Cited by
- 950
- References
- 3
- FWCI
- 13.39
- Type
- journal article
- Language
- en
- Open access
- closed
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
