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.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
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
The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures
Heflin, F., & Wallace, D. (2017) · Journal of Business Finance & Accounting · doi:10.1111/jbfa.12244 · Cited by 116
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
- 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
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
Data sources
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.
