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A study of the provision of environmental information in financial analysts' research reports

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  • Henrik Nilsson

    (Umeå School of Business, Umeå University, Umeå, Sweden)

  • Gary M. Cunningham

    (Umeå School of Business, Umeå University, Umeå, Sweden)

  • Lars G. Hassel
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    Abstract

    Reporting of environmental information along with financial information has become an important research topic. Research to date has focused on the nature of the information reported by companies. This study extends prior research by examining the inclusion of environmental information by financial analysts in their research reports on companies in the chemical and in the oil and gas industries. Both companies and financial analysts are divided into subsets by geographic region, Europe and North America. Results show that only 35 per cent of financial analysts' reports have environmental information. Those reports that do have such information have more environmental information for North American companies than for European companies and analysts tend to report more information for companies in their regions. The chemical industry receives more attention, especially for downside information. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

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    File URL: http://hdl.handle.net/10.1002/sd.363
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    Bibliographic Info

    Article provided by John Wiley & Sons, Ltd. in its journal Sustainable Development.

    Volume (Year): 16 (2008)
    Issue (Month): 3 ()
    Pages: 180-194

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    Handle: RePEc:wly:sustdv:v:16:y:2008:i:3:p:180-194

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    Web page: http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-1719

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    1. Cormier, Denis & Magnan, Michel, 2003. "Environmental reporting management: a continental European perspective," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 22(1), pages 43-62.
    2. Hughes, Susan B. & Anderson, Allison & Golden, Sarah, 2001. "Corporate environmental disclosures: are they useful in determining environmental performance?," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 20(3), pages 217-240.
    3. Ilinitch, Anne Y. & Soderstrom, Naomi S. & E. Thomas, Tom, 1998. "Measuring corporate environmental performance," Journal of Accounting and Public Policy, Elsevier, Elsevier, vol. 17(4-5), pages 383-408.
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