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Corporate environmentalism: tracing the links between policies and performance using corporate reports and public registers

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  • Andy Gouldson
  • Rory Sullivan

Abstract

Within this paper, we consider whether it is possible to trace the links between the procedural and the substantive dimensions of corporate environmentalism using information that is in the public domain – most notably in corporate reports and in pollutant releases and transfer registers (PRTRs) such as the US Toxics Release Inventory (TRI) and the EU Polluting Emissions Register (EPER). Based on an analysis of firms in the oil and gas sector, and specifically of the environmental performance of oil refineries, we find that corporate reports are of very limited value when seeking to compare and contrast levels of environmental performance at the site level, but that a significant body of useful information is provided by public registers such as the US TRI and the EU EPER. Drawing upon these data, we find significant variations in corporate environmental performance across the US and the EU, and we note the existence of significant correlations between higher levels of emissions and lower levels of employment and income in the areas where industrial facilities are located. We then discuss the relevance of our findings to broader debates on corporate environmentalism and corporate social responsibility. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

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  • Andy Gouldson & Rory Sullivan, 2007. "Corporate environmentalism: tracing the links between policies and performance using corporate reports and public registers," Business Strategy and the Environment, Wiley Blackwell, vol. 16(1), pages 1-11, January.
    • Handle: RePEc:bla:bstrat:v:16:y:2007:i:1:p:1-11
    DOI: 10.1002/bse.543
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    1. Michael Dobler & Kaouthar Lajili & Daniel Zéghal, 2014. "Environmental Performance, Environmental Risk and Risk Management," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 1-17, January.
    2. Baran Doda & Caterina Gennaioli & Andy Gouldson & David Grover & Rory Sullivan, 2016. "Are Corporate Carbon Management Practices Reducing Corporate Carbon Emissions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(5), pages 257-270, September.
    3. Rory Sullivan & Andy Gouldson, 2007. "Pollutant release and transfer registers: examining the value of government‐led reporting on corporate environmental performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 263-273, December.
    4. Cañón-de-Francia, Joaquín & Garcés-Ayerbe, Concepción & Ramírez-Alesón, Marisa, 2008. "Analysis of the effectiveness of the first European Pollutant Emission Register (EPER)," Ecological Economics, Elsevier, vol. 67(1), pages 83-92, August.
    5. Massier, Philipp & Römer, Daniel, 2012. "On the Obligation to Provide Environmental Information in the 21st Century – Empirical Evidence from Germany," Working Papers 0524, University of Heidelberg, Department of Economics.
    6. Li Chang & Wenjing Li & Xiaoyan Lu, 2015. "Government Engagement, Environmental Policy, and Environmental Performance: Evidence from the Most Polluting Chinese Listed Firms," Business Strategy and the Environment, Wiley Blackwell, vol. 24(1), pages 1-19, January.
    7. Hilke Elke Jacke Bos‐Brouwers, 2010. "Corporate sustainability and innovation in SMEs: Evidence of themes and activities in practice," Business Strategy and the Environment, Wiley Blackwell, vol. 19(7), pages 417-435, November.
    8. Rory Sullivan & Andy Gouldson, 2017. "The Governance of Corporate Responses to Climate Change: An International Comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 413-425, May.
    9. Victor Caritte & Salvador Acha & Nilay Shah, 2015. "Enhancing Corporate Environmental Performance Through Reporting and Roadmaps," Business Strategy and the Environment, Wiley Blackwell, vol. 24(5), pages 289-308, July.
    10. Rory Sullivan & Andy Gouldson, 2016. "Comparing the Climate Change Actions, Targets and Performance of UK and US Retailers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(3), pages 129-139, May.
    11. Doda, Baran & Gennaioli, Caterina & Gouldson, Andy & Grover, David & Sullivan, Rory, 2015. "Are corporate carbon management practices reducing corporate carbon emissions?," LSE Research Online Documents on Economics 60816, London School of Economics and Political Science, LSE Library.
    12. Marileena Koskela & Jarmo Vehmas, 2012. "Defining Eco‐efficiency: A Case Study on the Finnish Forest Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 546-566, December.
    13. David Ervin & JunJie Wu & Madhu Khanna & Cody Jones & Teresa Wirkkala, 2013. "Motivations and Barriers to Corporate Environmental Management," Business Strategy and the Environment, Wiley Blackwell, vol. 22(6), pages 390-409, September.
    14. Sullivan, Rory & Gouldson, Andy, 2013. "Ten years of corporate action on climate change: What do we have to show for it?," Energy Policy, Elsevier, vol. 60(C), pages 733-740.
    15. Maria Saleem & Faisal Qadeer & Faisal Mahmood & Heesup Han & Gabriele Giorgi & Antonio Ariza-Montes, 2021. "Inculcation of Green Behavior in Employees: A Multilevel Moderated Mediation Approach," IJERPH, MDPI, vol. 18(1), pages 1-21, January.
    16. James Van Alstine, 2009. "Governance from below: contesting corporate environmentalism in Durban, South Africa," Business Strategy and the Environment, Wiley Blackwell, vol. 18(2), pages 108-121, February.
    17. Josef Kaenzig & Damien Friot & Myriam Saadé & Manuele Margni & Olivier Jolliet, 2011. "Using life cycle approaches to enhance the value of corporate environmental disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 20(1), pages 38-54, January.
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    19. Yi Quan & Huiying Wu & Sihai Li & Sammy Xiaoyan Ying, 2018. "Firm sustainable development and stakeholder engagement: The role of government support," Business Strategy and the Environment, Wiley Blackwell, vol. 27(8), pages 1145-1158, December.

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