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The influence of corporate governance, industry and country factors on environmental reporting

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  • Halme, Minna
  • Huse, Morten

Abstract

The relations between corporate environmental reporting in annual reports and corporate governance variables, industry variables and country variables are hypothesized and tested. Empirical evidence is gathered from large corporations in Finland, Norway, Spain and Sweden. The environmental disclosures are examined with the help of a three-class categorization. Industry appears to be the most important factor in explaining environmental disclosure in annual reports. Corporations in industries which are traditionally considered to be polluting, report most on the environment.

Suggested Citation

  • Halme, Minna & Huse, Morten, 1997. "The influence of corporate governance, industry and country factors on environmental reporting," Scandinavian Journal of Management, Elsevier, vol. 13(2), pages 137-157, June.
  • Handle: RePEc:eee:scaman:v:13:y:1997:i:2:p:137-157
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