The DOI matches its Crossref record; 5 of the 5 references it cites were found in a registry or an index.
Governance, media and the quality of environmental disclosure
Open accessAbstract
Given the rising emphasis on environmental disclosures and the expressed importance of ‘good’ governance in determining the extent of information disclosure in general, we examine the relation between specific aspects of governance and media coverage and the quality of voluntary environmental disclosure (VED). Using a sample of 127 firms over a six-year period (2000 to 2005), we empirically test characteristics of governance and media in relation to VED. Our results suggest that VED quality is positively associated with environmental media coverage, negative environmental media and board attributes of independence, diversity, and expertise. Results from supplemental analysis suggest that institutional investors exert influence over managerial decisions on environmental reporting only in the face of negative environmental media. Additionally, results from longitudinal analyses indicate that the quality of environmental disclosures increases over time. Our conclusion discusses the implications of these findings.
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Cites
Managing Legitimacy: Strategic and Institutional Approaches
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The Double-Edge of Organizational Legitimation
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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
Cited by
Corporate social responsibility research in accounting
Huang, X. ‘., & Watson, L. (2015) · Journal of Accounting Literature · doi:10.1016/j.acclit.2015.03.001 · Cited by 483
Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System
Birindelli, G., Dell’Atti, S., Iannuzzi, A. P., & Savioli, M. (2018) · Sustainability · doi:10.3390/su10124699 · Cited by 459
Arena, C., Bozzolan, S., & Michelon, G. (2015) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1350 · Cited by 273
Metadata
- Authors
- Rupley, K. H., Brown, D., & Marshall, R. S.
- Venue
- Journal of Accounting and Public Policy
- Publisher
- Elsevier BV
- Published
- 2012-11
- Volume
- 31
- Issue
- 6
- Pages
- 610-640
- ISSN
- 0278-4254 (ISSN-L)
- OpenAlex
- W2107251454
- Cited by
- 439
- References
- 5
- FWCI
- 17.22
- Type
- journal article
- Language
- en
- Open access
- green
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- Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy. https://doi.org/10.1016/j.jaccpubpol.2012.09.002
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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