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Publication Details
AFRICAN RESEARCH NEXUS
SHINING A SPOTLIGHT ON AFRICAN RESEARCH
business, management and accounting
Where firms choose to disclose voluntary environmental information
Journal of Accounting and Public Policy, Volume 30, No. 6, Year 2011
Notification
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Description
Corporate environmental performance is of increasing importance to investors, public policy makers and the general public. Firms disclose environmental information (mostly) voluntarily in their annual reports and on their websites. These disclosures are important, because they provide environmental performance information and influence capital markets. We compare environmental disclosure in annual reports and on websites with a long-term (bad) and a short-term (crisis) environmental performance measure. We find evidence to support our hypotheses that different levels of environmental disclosure are made in annual reports and on websites under different conditions. More specifically, firms disclose more environmental information on their websites when faced with an environmental crisis and more in their annual reports when they have a bad environmental reputation. © 2011 Elsevier Inc.
Authors & Co-Authors
Villiers, Charl De
New Zealand, Auckland
The University of Auckland
Van Staden, Chris J.
New Zealand, Christchurch
University of Canterbury
Statistics
Citations: 233
Authors: 2
Affiliations: 2
Identifiers
Doi:
10.1016/j.jaccpubpol.2011.03.005
ISSN:
02784254
Research Areas
Health System And Policy