Pollution disclosures, pollution performance and economic performance
AbstractThis study examines the association between pollution disclosures and pollution performance and between pollution disclosures and economic performance for firms in highly polluting industries. An index of pollution disclosures is developed and correlated with indices of pollution performance and economic performance. The results confirm earlier findings that there is no association between pollution disclosures and pollution performance. As far as the association between economic performance and pollution disclosures is concerned, the results show that the subgroup of large firms with poor economic performance provides the most detailed pollution information. For smaller firms there is no association between economic performance and pollution disclosures.
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Bibliographic InfoArticle provided by Elsevier in its journal Omega.
Volume (Year): 10 (1982)
Issue (Month): 2 ()
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