The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards
Abstract
This study will identify the factors that may influence companies' success in attaining environmental awards. Based on existing literature, several variables that are expected to have an influence on the receipt of an environmental award were selected and their levels of disclosure were tested empirically using a sample of UK FTSE 100 companies. The selected variables considered were industry membership; stakeholder engagement; external (formal) assurance; the presence of an environmental management system (EMS); and specific environmental activities in the areas of packaging, waste management, recycling, climate change risk, climate change activities, and carbon footprint. The results reveal that the influencing factors for receipt of an environmental award are the presence of an environmental management system (EMS); stakeholder engagement; and disclosure on specific environmental activities (waste management, climate change risk, and climate change activities). The results also show that the level of environmental disclosure and the consequent possibility of receiving an award, are influenced by industry membership; the extent of environmental information disclosure are not the same in all industries. Companies belonging to carbon‐intensive industries were found to be more likely to receive an award than companies from non carbon‐intensive industries. Contrary to expectations, no evidence was found to support the influence of disclosure on formal or external assurance and some specific environmental activities (packaging, recycling). Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment
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Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008) · Accounting, Organizations and Society · doi:10.1016/j.aos.2007.05.003 · Cited by 3,570
The role of environmental disclosures as tools of legitimacy: A research note
Cho, C. H., & Patten, D. M. (2007) · Accounting, Organizations and Society · doi:10.1016/j.aos.2006.09.009 · Cited by 2,069
Does It Pay to Be Green? A Systematic Overview
Stefan, A., & Paul, L. (2008) · Academy of Management Perspectives · doi:10.5465/amp.2008.35590353 · Cited by 1,759
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
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
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Fuente, J. A., García-Sánchez, I. M., & Lozano, M. B. (2017) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2016.09.155 · Cited by 484
Is integrated reporting determined by a country's legal system? An exploratory study
Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2012.12.006 · Cited by 388
Arena, C., Bozzolan, S., & Michelon, G. (2015) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1350 · Cited by 273
Sierra‐García, L., Zorio‐Grima, A., & García‐Benau, M. A. (2015) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1345 · Cited by 266
Metadata
- Authors
- Hassan, A., & Ibrahim, E.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2011-12-05
- Volume
- 19
- Issue
- 1
- Pages
- 32-46
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W2167352723
- Cited by
- 168
- References
- 5
- FWCI
- 32.88
- Type
- journal article
- Language
- en
- Open access
- closed
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