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Media coverage and voluntary environmental disclosures: A developing country exploratory experiment


  • Elijido-Ten, Evangeline


This research extends the developing-country environmental disclosure literature by exploring managerial perceptions of different environmental events and the impact of media coverage on management's decision to provide annual report environmental disclosure (ARED) voluntarily. Using the broad lens of stakeholder theory in conjunction with media agenda setting theory, a Malaysian experiment is initiated to gain insights into the type of ARED strategy preferred by management. The study also examines whether these preferences are affected by such factors as: (1) the stakeholder's perceived significance of the environmental event; (2) the stakeholder's threat/cooperation potential; and (3) the impact of media publicity on the featured event. The results suggest that the influence of media coverage on management's preferred ARED strategy is most pronounced when the event is of a negative nature and is generally ‘unobtrusive’, such that the stakeholders concerned have less direct experience on the issue.

Suggested Citation

  • Elijido-Ten, Evangeline, 2011. "Media coverage and voluntary environmental disclosures: A developing country exploratory experiment," Accounting forum, Elsevier, vol. 35(3), pages 139-157.
  • Handle: RePEc:eee:accfor:v:35:y:2011:i:3:p:139-157
    DOI: 10.1016/j.accfor.2011.06.003

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    References listed on IDEAS

    1. 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, vol. 20(3), pages 217-240.
    2. repec:eee:accfor:v:34:y:2010:i:1:p:1-19 is not listed on IDEAS
    3. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
    4. Ali Fekrat, M. & Inclan, Carla & Petroni, David, 1996. "Corporate environmental disclosures: Competitive disclosure hypothesis using 1991 annual report data," The International Journal of Accounting, Elsevier, vol. 31(2), pages 175-195.
    5. Choudhury, Nandan, 1988. "The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings," Accounting, Organizations and Society, Elsevier, vol. 13(6), pages 549-557, October.
    6. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    7. repec:eee:crpeac:v:21:y:2010:i:1:p:76-89 is not listed on IDEAS
    8. Evangeline Elijido-Ten & Louise Kloot & Peter Clarkson, 2010. "Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(8), pages 1032-1059, October.
    9. Wiseman, Joanne, 1982. "An evaluation of environmental disclosures made in corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 53-63, January.
    10. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
    11. Haslinda Yusoff & Glen Lehman & Noraini Mohd Nasir, 2006. "Environmental engagements through the lens of disclosure practices: A Malaysian story," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 122-148, July.
    12. 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.
    13. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
    14. Malcolm Smith & Khadijah Yahya & Ahmad Marzuki Amiruddin, 2007. "Environmental disclosure and performance reporting in Malaysia," Asian Review of Accounting, Emerald Group Publishing, vol. 15(2), pages 185-199, April.
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    Cited by:

    1. Renata Blanc & Manuel Castelo Branco & Charles H. Cho & Joanne Sopt, 2013. "In Search Of Disclosure Effects Of The Siemens Ag’S Corruption Scandal," OBEGEF Working Papers 015, OBEGEF - Observatório de Economia e Gestão de Fraude;OBEGEF Working Papers on Fraud and Corruption.
    2. Zhu, Xufeng & Zhang, Chao, 2012. "Reducing information asymmetry in the power industry: Mandatory and voluntary information disclosure regulations of sulfur dioxide emission," Energy Policy, Elsevier, vol. 45(C), pages 704-713.
    3. repec:eee:crpeac:v:28:y:2015:i:c:p:30-48 is not listed on IDEAS
    4. repec:eee:accfor:v:37:y:2013:i:3:p:163-181 is not listed on IDEAS


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