The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data
Open accessAbstract
This paper studies the scope and accuracy of environmental disclosures made in corporate annual reports. It also attempts to provide a modest test of the voluntary disclosure hypothesis in the context of environmental disclosures. A scoring procedure is used to examine the scope of environmental disclosures for 168 companies in six industries and 18 countries, and the relationship between the mean scores and environmental performance is analyzed for a subsample of companies. The results indicate (1) significant variations in environmental disclosures and hence no clear support for the voluntary disclosure hypothesis, and (2) no apparent association between disclosure and environmental performance.
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Citations
Cites
Good News and Bad News: Representation Theorems and Applications
Milgrom, P. R. (1981) · The Bell Journal of Economics · doi:10.2307/3003562 · Cited by 3,123
Cited by
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
Corporate disclosure of environmental capital expenditures: A test of alternative theories
Cho, C. H., Freedman, M., & Patten, D. M. (2012) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513571211209617 · Cited by 251
Mion, G., & Loza Adaui, C. R. (2019) · Sustainability · doi:10.3390/su11174612 · Cited by 180
CSR disclosure quantity to CSR disclosure quality – in pursuit of a disclosure quality index
Hameed, F., Wilmshurst, T., & Horner, C. (2024) · Pacific Accounting Review · doi:10.1108/par-11-2023-0161 · Cited by 6
Metadata
- Authors
- Ali Fekrat, M., Inclan, C., & Petroni, D.
- Venue
- The International Journal of Accounting
- Publisher
- World Scientific Pub Co Pte Lt
- Published
- 1996-01
- Volume
- 31
- Issue
- 2
- Pages
- 175-195
- ISSN
- 0020-7063 (ISSN-L)
- OpenAlex
- W2067986513
- Cited by
- 182
- References
- 1
- FWCI
- 7.34
- Type
- journal article
- Language
- en
- Open access
- hybrid
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- CoChat. (2026). Citation check: Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. https://app.cochat.ai/papers/10.1016/s0020-7063(96)90003-5
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- Ali Fekrat, M., Inclan, C., & Petroni, D. (1996). Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data. The International Journal of Accounting. https://doi.org/10.1016/s0020-7063(96)90003-5
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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.
