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
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Do environmental, social, and governance activities improve corporate financial performance?
Xie, J., Nozawa, W., Yagi, M., Fujii, H., & Managi, S. (2019) · Business Strategy and the Environment · doi:10.1002/bse.2224 · Cited by 1,072
Factors Influencing Social Responsibility Disclosure by Portuguese Companies
Branco, M. C., & Rodrigues, L. L. (2008) · Journal of Business Ethics · doi:10.1007/s10551-007-9658-z · Cited by 931
Ali, W., Frynas, J. G., & Mahmood, Z. (2017) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1410 · Cited by 930
Alsayegh, M. F., Abdul Rahman, R., & Homayoun, S. (2020) · Sustainability · doi:10.3390/su12093910 · Cited by 774
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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