A Study of the Provision of Environmental Information in Financial Analysts Reports
AbstractReporting 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 of companies in the chemical and in the oil and gas industries. Both companies and the 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.
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Bibliographic InfoPaper provided by Sustainable Investment Research Platform in its series Sustainable Investment and Corporate Governance Working Papers with number 2007/5.
Length: 22 pages
Date of creation: 27 Nov 2007
Date of revision: 17 Dec 2007
Publication status: Published in Sustainable Development, 2008, pages 180-194.
Note: OnLine Journal atricle downloadable at: http://www3.interscience.wiley.com/cgi-bin/fulltext/119876423/PDFSTART
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Postal: Economics of Corporate Sustainability Management, Department of Industrial Economics and Management, Royal Institute of Technology, SE-100 44 Stockholm, SWEDEN
Phone: 08-790 78 61
Fax: 08-790 76 17
Web page: http://www.sirps.se
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Environmental information; financial analysts’ reports; equity valuation; content analysis;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2008-05-24 (Accounting & Auditing)
- NEP-AGR-2008-05-24 (Agricultural Economics)
- NEP-ALL-2008-05-24 (All new papers)
- NEP-CFN-2008-05-24 (Corporate Finance)
- NEP-ENV-2008-05-24 (Environmental Economics)
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