2006/08/01 by Stephen Brammer, Stephen Pavelin · 749 citations
Business, Management and Accounting · #Accounting #Auditing, Earnings Management, Governance #Business #Corporate Social Responsibility Reporting #Economics #Environmental Sustainability in Business #Environmental reporting #Management #Quality (philosophy) #Sample (material) #Turnover #Variation (astronomy) #Voluntary disclosure
paper · doi:10.1111/j.1468-5957.2006.00598.x
published in Journal of Business Finance & Accounting 33(7-8), 1168-1188 (Wiley)
crossref issued 2006/08/01 · crossref published 2006/08/01 · crossref published-online 2006/08/01 · openalex publication_date 2006/08/01 · crossref created 2006/08/02 · crossref published-print 2006/09/01 · crossref deposited 2023/08/30 · openalex created_date 2025/10/10 · crossref indexed 2026/08/05 · openalex updated_date 2026/08/06
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.