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      Where firms choose to disclose voluntary environmental information

      de Villiers, Charl; van Staden, Chris
      DOI
       10.1016/j.jaccpubpol.2011.03.005
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      Villiers, C. de, & van Staden, C. J. (2011). Where firms choose to disclose voluntary environmental information. Journal of Accounting and Public Policy, 30(6), 504-525.
      Permanent Research Commons link: https://hdl.handle.net/10289/7543
      Abstract
      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.
      Date
      2011
      Type
      Journal Article
      Publisher
      Elsevier
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      • Management Papers [1135]
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