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Pollution disclosures, pollution performance and economic performance

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  • Freedman, Martin
  • Jaggi, Bikki
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    Abstract

    This 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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    File URL: http://www.sciencedirect.com/science/article/B6VC4-48TTKG1-1G/2/a8a4fb48ce6352309508e9902422d9f0
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    Bibliographic Info

    Article provided by Elsevier in its journal Omega.

    Volume (Year): 10 (1982)
    Issue (Month): 2 ()
    Pages: 167-176

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    Handle: RePEc:eee:jomega:v:10:y:1982:i:2:p:167-176

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    Cited by:
    1. Christine Mallin & Giovanna Michelon & Davide Raggi, 2013. "Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?," Journal of Business Ethics, Springer, vol. 114(1), pages 29-43, April.
    2. Hsu, Audrey Wen-hsin & Wang, Tawei, 2013. "Does the market value corporate response to climate change?," Omega, Elsevier, vol. 41(2), pages 195-206.
    3. Laura Poddi & Sergio Vergalli, 2008. "Does Corporate Social Responsibility Affect Firms' Performance?," Working Papers 0809, University of Brescia, Department of Economics.
    4. Bruno Oxibar & Frédérique Déjean, 2003. "An alternative approach of corporate social disclosure analysis," Post-Print halshs-00150581, HAL.
    5. Frédérique Dejean & Bruno Oxibar, 2003. "Pour Une Approche Alternative De L'Analyse De La Diffusion D'Information Societale," Post-Print halshs-00582767, HAL.
    6. Foo Ho & Hui-Ming Wang & Scott Vitell, 2012. "A Global Analysis of Corporate Social Performance: The Effects of Cultural and Geographic Environments," Journal of Business Ethics, Springer, vol. 107(4), pages 423-433, June.
    7. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, 06.
    8. Al-Tuwaijri, Sulaiman A. & Christensen, Theodore E. & Hughes, K. II, 2004. "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 447-471.
    9. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
    10. Sarkis, Joseph & Cordeiro, James J., 2001. "An empirical evaluation of environmental efficiencies and firm performance: Pollution prevention versus end-of-pipe practice," European Journal of Operational Research, Elsevier, vol. 135(1), pages 102-113, November.
    11. Stéphane Trébucq, 2011. "Une étude de la crédibilité des informations sociétales face à différentes options de reddition des comptes," Post-Print hal-00650589, HAL.
    12. Sergio Vergalli & Laura Poddi, 2009. "Does Corporate Social Responsibility Affect the Performance of Firms?," Working Papers 2009.52, Fondazione Eni Enrico Mattei.
    13. Oxibar, Bruno & Déjean, Frédérique, 2003. "Pour une approche alternative de la diffusion d'information sociétale," Economics Papers from University Paris Dauphine 123456789/2503, Paris Dauphine University.
    14. José Allouche & Patrice Laroche, 2005. "A Meta-analytical investigation of the relationship between corporate social and financial performance," Post-Print hal-00923906, HAL.

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