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dc.contributor.authorde Villiers, Charl
dc.contributor.authorvan Staden, Chris
dc.date.accessioned2013-04-28T21:55:04Z
dc.date.available2013-04-28T21:55:04Z
dc.date.copyright2011-11
dc.date.issued2011
dc.identifier.citationVilliers, 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.en_NZ
dc.identifier.issn0278-4254
dc.identifier.urihttps://hdl.handle.net/10289/7543
dc.description.abstractCorporate 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.en_NZ
dc.language.isoen
dc.publisherElsevieren_NZ
dc.relation.ispartofJournal of Accounting and Public Policy
dc.titleWhere firms choose to disclose voluntary environmental informationen_NZ
dc.typeJournal Articleen_NZ
dc.identifier.doi10.1016/j.jaccpubpol.2011.03.005en_NZ
dc.relation.isPartOfJournal of Accounting and Public Policyen_NZ
pubs.begin-page504en_NZ
pubs.elements-id37082
pubs.end-page525en_NZ
pubs.issue6en_NZ
pubs.volume30en_NZ


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