Cited by 158Corporate Social Responsibility ReportingAuditing, Earnings Management, GovernanceAccounting and Financial Management

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Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings

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Peters, Gary F., Romi, Andrea M.·2013·Journal of Accounting and Public Policy

DOI 10.1016/j.jaccpubpol.2013.04.004

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“Our paper is broadly consistent with the recent finding in Peters and Romi (2013) that managers exhibit discretionary compliance with mandatory disclosures.”
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“…paragraph 3.26 notes a firm should include negative matters voluntarily in this report, accounting research has shown that firms will disregard reporting requirements if they feel the information may harm stock prices, thus they may be less inclined to follow such a mandate (Peters and Romi 2013a).”
BackgroundInfluentialSelf-citation
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“…variables include, but are not limited to: Huang and Kung (2010), Clarkson and Li (2004), Lang et al. (2003), Clarkson et al. (2008), Cho and Patten (2007), Richardson et al. (2004), Lang et al. (1993), Branco and Rodrigues (2008), Stanny and Ely (2008), Peters and Romi (2013), among others.”
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“…compliance thus depends on these costs, which are determined by the speci ﬁ cation of the legislation, in particular how precisely the reporting requirements are outlined, the magnitude of potential sanctions for noncompliance, and the likelihood of detection and enforcement (Peters & Romi, 2013).”
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“…et al. (2012), Silva-Gao (2012), Andrikopoulos and Kriklani (2013), Bowrin (2013), Clarkson et al. (2013), Coelho et al. (2013), Iatridis (2013), Peters and Romi (2013), Rosa et al. (2013, 2014), Wegener et al. (2013), Lu and Abeysekera (2014), Wirth et al. (2016) and Omnamasivaya and Prasad…”
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Background
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“For example, Peters and Romi (2013) and Perego and Kolk (2012) show how professionalism motivates some stakeholders to choose accountant assurance providers.”
BackgroundResultInfluential
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“The firm size has been measured in previous studies by different parameters such as market capitalisation, total revenues, and total assets (Pütter, 2017). Reverte (2009) measured the firm size by the logarithm of market capitalization.”
BackgroundMethod
Corporate Climate Risk Governance and Environmental Innovation
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“Firms in the United States were more likely to provide mandated disclosures of environmental sanctions if they were subject to larger penalties (Peters & Romi, 2013).”
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“More disclosure is then required to maintain corporate reputation and legitimize firm operations to stakeholders, such as future investors, consumers and the public (Deegan, 2019; Peters & Romi, 2013).”
Background
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Radhouane, I., Nekhili, M., Nagati, H., & Paché, G. A. (2018) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2018.04.149 · Cited by 28
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“These studies are mostly country-specific and investigate, for example, Spain (Criado-Jiménez et al. 2008; Larrinaga et al. 2002), Norway (Vormedal and Ruud 2009), Poland (Matuszak and Rozanska 2021) and the U.S. (Peters and Romi 2013).”
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“Grewal et al. (2020) find that on average, U.S. firms provide only about 18% of the material ESG disclosure expected by investors while Peters and Romi (2013) detect a 72% non-compliance rate with SEC filing requirements.”
Background
A review of the structured framework for sustainability audits in manufacturing organizations
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“This same result is confirmed by the work of Welbeck et al. (2017), Peters and Romi (2013) and Ben Rhouma (2008) and that respectively in the Ghanaian, American and French contexts, which declare that the sectors considered as pollutants or the industries with high environmental sensitivity…”
BackgroundResultInfluential
You Need Three Butterflies to Cause a Hurricane
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“Positive relationships between the presence of female directors and environmental disclosure are revealed in Australia (Rao et al., 2012), USA (Rupley et al., 2012), Canada (Ben-Amar et al., 2017), France (Baalouch et al., 2019; Khaireddine et al., 2020), the Asset4 companies (Carvajal et al., 2022), in a large Europe…”
Influential
Integrated reporting, audit quality: presence of environmental auditing in an international context
Hichri, A. (2023) · European Business Review · doi:10.1108/ebr-03-2022-0044 · Cited by 17
Avances de la contabilidad social y ambiental en su contexto original
Macías, H. A., & Velásquez, S. (2018) · Contaduría Universidad de Antioquia · doi:10.17533/udea.rc.331294 · Cited by 23
“…reguladas, para demostrar que el incremento de la obligatoriedad en revelaciones contables ambientales no es eficaz, a pesar de los incentivos (Peters & Romi, 2013) Análisis de regresión lineal a encuestas aplicadas a los responsables de la gestión financiera o contable de 200 empresas que…”
Background
Corporate Governance and CSR Disclosure: International Evidence for the Period 2006–2016
Miniaoui, Z., Chibani, F., & Hussainey, K. (2022) · Journal of risk and financial management · doi:10.3390/jrfm15090398 · Cited by 28
“For example, Davis et al. (2021), Peters and Romi (2011, 2013), and Cucari et al. (2018) ﬁnd that the presence of SRC and SR experts had a positive effect on CSR disclosure.”
Environmental and Social Matters in Mandatory Corporate Reporting: An Academic Note
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The Sanctions on Environmental Performances: An Assessment of Indonesia and Brazilia Practice
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IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL?
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Does corporate social responsibility reduce share price premium? Evidence from China's A- and H-shares
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“Disclosure costs may arise from, for example, revealing overlooked vulnerabilities, validating areas of concern, exposing management’s own risk assessment, or undermining negotiations with the EPA (Peters and Romi 2013; Matsumura et al. 2014).”
Environmental information disclosure in capital raising
Ji, Z., Yu, X., & Yang, J. (2020) · Australian Economic Papers · doi:10.1111/1467-8454.12176 · Cited by 16
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Costa, C. M., Galdi, F., Motoki, F., & Sanchez, J. M. (2016) · doi:10.2139/ssrn.2326865 · Cited by 13
“Some studies examine lobby efforts against more stringent rules (Lo, 2003), while others use the degree of compliance with mandatory rules (Ettredge et al., 2011; and Peters and Romi, 2013).”
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Feng, S. H., & Gao, L. S. (2020) · Social and Environmental Accountability Journal · doi:10.1080/0969160x.2020.1719172 · Cited by 20
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“The Peter & Romi (2011) view was confirmed later by evidence from greenhouse gas emission accounting as Peters & Romi (2013) reported a positive association between the environmental committee and environmental disclosure.”
Background
Mandated Climate Change Disclosures: A Study of Large US Firms That Emit Carbon Dioxide
Freedman, M., Park, J. D., & Stagliano, A. J. (2015) · Emerald Group Publishing Limited eBooks · doi:10.1108/s1041-706020150000018003 · Cited by 10
Customer-Supplier Relationships and Strategic Disclosures of Litigation Loss ContingenciesPreprint
Cen, L., Chen, F., Hou, Y., & Richardson, G. (2014) · SSRN Electronic Journal · doi:10.2139/ssrn.2310382 · Cited by 12
Establishment of Corporate Energy Management Systems and Voluntary Carbon Information Disclosure in Chinese Listed Companies: The Moderating Role of Corporate Leaders’ Low-Carbon Awareness
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Moderating Role of Financial Performance on The Relationship Between Board Attributes and Corporate Sustainability Disclosure Compliance
Bello, M. S., Said, R. M., Johari, J., & Kamarudin, F. (2022) · International journal of economics and management · doi:10.47836/ijeam.16.3.08 · Cited by 9
“As part of their oversight function, the board of directors is mandated to ensure adherence to relevant corporate laws, standards and regulations (Peters and Romi, 2013).”
Background
Co-opted directors and corporate climate risk disclosure
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SEC’s 2010 Release on Climate Change: Shifting from Voluntary to Mandatory Climate Change Disclosure
Freedman, M., & Park, J. (2017) · Social and Environmental Accountability Journal · doi:10.1080/0969160x.2017.1379030 · Cited by 13
“As Peters and Romi (2013) have argued, these types of disclosures are strategically managed and one can view that as a way to spin the climate change performance.”
Background
Reporting Connectivity, Audit Quality, and Audit Fees
Lu, M., Wang, R.-Z., Wu, Y., & Zhou, S. (2025) · Abacus. A Journal of Accounting and Business Studies · doi:10.1111/abac.70008 · Cited by 6
Environmental Performance Drivers: A Political Cost Approach
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“Evidence from China (Wang and Bernell 2013), Norway (Vormedal and Ruud 2009), Spain (Criado-Jim é nez et al. 2008), and the US (Peters and Romi 2013) shows that despite the ESG disclosure legislation introduction, companies use various impression management strategies to avoid transparency and gain…”
Does Web Disclosure of Environmental Information Affect Litigation Awards
Chen, J., Arnold, V., & Sutton, S. (2014) · doi:10.1108/s1475-1488(2013)0000016006 · Cited by 4
Sustainability-driven intellectual capital model in carbon disclosure: Insights from PLS-SEM
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Corporations and the Environment
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The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers
Martínez‐Ferrero, J., & Sánchez, I. (2016) · Journal of Business Ethics · doi:10.1007/s10551-016-3159-x · Cited by 125
“They are subject to independent and professional conduct requirements (Peters and Romi 2013).”
Background
Unveiling the Past, Present, and Future of Statutory Sustainability Reporting: An Integrated Application of Bibliometric and Qualitative Content Analysis
Desai, R., & Vyas, J. (2026) · Business Strategy and the Environment · doi:10.1002/bse.70935 · Cited by 1

Authors: Peters, G. F., & Romi, A. M.
Affiliations: University of Arkansas at Fayetteville (US)
Texas Tech University (US)
Corresponding author: Romi, Andrea M.
ORCID: Peters, Gary F.
Romi, Andrea M.
Venue: Journal of Accounting and Public Policy
Publisher: Elsevier BV
Published: 2013-07
Volume: 32
Issue: 4
Pages: 213-236
ISSN: 0278-4254 (ISSN-L)
DOI: 10.1016/j.jaccpubpol.2013.04.004
OpenAlex: W2112211757
Cited by: 158
References: 0
Citations by year: 2026: 17 · 2025: 18 · 2024: 19 · 2023: 6 · 2022: 16 · 2021: 16 · 2020: 10 · 2019: 12 · 2018: 18 · 2017: 7 · 2016: 5 · 2015: 6 · 2014: 4 · 2013: 3
FWCI: 17.79
Type: journal article
Language: en
Open access: green
papers.ssrn.com
Licence: www.elsevier.com/tdm/userlicense/1.0/ (tdm)
Locations: Journal of Accounting and Public Policy (publishedVersion)
SSRN Electronic Journal (submittedVersion)
Topics: Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
Keywords: disclosure compliance, environmental sanctions, SEC filings, voluntary disclosure, environmental accounting, materiality thresholds, environmental risk disclosure, court proceedings, environmental liability, corporate disclosure regulation

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Discretionary compliance with mandatory environmental disclosures: Evidence from SEC filings

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