The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Voluntary Environmental Disclosures by Large UK Companies
Abstract
Abstract: This paper examines the patterns in voluntary environmental disclosures made by a sample of large UK companies. The analysis distinguishes between the decision to make a voluntary environmental disclosure and decisions concerning the quality of such disclosures and examines how each type of decision is determined by firm and industry characteristics. We find that larger, less indebted companies with dispersed ownership characteristics are significantly more likely to make voluntary environmental disclosures, and that the quality of disclosures is positively associated with firm size and corporate environmental impact. We find significant cross‐sector variation in the determinants of both the participation and quality decisions. Furthermore, the manner of this variation differs between the two.
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Cites
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
Cited by
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
ESG performance and firm value: The moderating role of disclosure
Fatemi, A., Glaum, M., & Kaiser, S. (2018) · Global Finance Journal · doi:10.1016/j.gfj.2017.03.001 · Cited by 1,611
Determinants of voluntary CSR disclosure: empirical evidence from Germany
Gamerschlag, R., Möller, K., & Verbeeten, F. (2011) · Review of Managerial Science · doi:10.1007/s11846-010-0052-3 · Cited by 926
García-Meca, E., & Sánchez-Ballesta, J. P. (2010) · European Accounting Review · doi:10.1080/09638180.2010.496979 · Cited by 197
Market responses to firms’ voluntary carbon disclosure: Empirical evidence from the United Kingdom
Alsaifi, K., Elnahass, M., & Salama, A. (2020) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2020.121377 · Cited by 151
Metadata
- Authors
- Brammer, S., & Pavelin, S.
- Venue
- Journal of Business Finance & Accounting
- Publisher
- Wiley
- Published
- 2006-08
- Volume
- 33
- Issue
- 7-8
- Pages
- 1168-1188
- ISSN
- 0306-686X (ISSN-L)
- 1468-5957
- OpenAlex
- W2069043250
- Cited by
- 745
- References
- 2
- FWCI
- 12.27
- Type
- journal article
- Language
- en
- Open access
- closed
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- Brammer, S., & Pavelin, S. (2006). Voluntary Environmental Disclosures by Large UK Companies. Journal of Business Finance & Accounting. https://doi.org/10.1111/j.1468-5957.2006.00598.x
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Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
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.
