IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v31y1996i3p293-331.html
   My bibliography  Save this article

Environmental disclosures in annual reports: An international perspective

Author

Listed:
  • Gamble, George O.
  • Hsu, Kathy
  • Jackson, Cynthia
  • Tollerson, Cynthia D.

Abstract

No abstract is available for this item.

Suggested Citation

  • Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
    • Handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(96)90022-9
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Ingram, Rw & Frazier, Kb, 1980. "Environmental Performance And Corporate Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 614-622.
    2. Rockness, Joanne & Williams, Paul F., 1988. "A descriptive study of social responsibility mutual funds," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 397-411, June.
    3. 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.
    4. Ingram, Rw, 1978. "Investigation Of The Information-Content Of (Certain) Social-Responsibility Disclosures," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 270-285.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    2. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    3. Christian Chan & Markus Milne, 1999. "Investor reactions to corporate environmental saints and sinners: an experimental analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 265-279.
    4. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    5. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    6. Charles H. Cho & Jonathan Maurice & Emmanuelle Nègre & Marie-Anne Verdier, 2016. "Is environmental disclosure good for the environment? A meta-analysis and research agenda," Post-Print halshs-01369422, HAL.
    7. Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva, 2002. "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 723-740.
    8. Duygu Turker, 2009. "Measuring Corporate Social Responsibility: A Scale Development Study," Journal of Business Ethics, Springer, vol. 85(4), pages 411-427, April.
    9. Bruno Oxibar, 2005. "La Diffusion D'Information Societale : Outil De Mesure Et Determinants. Une Comparaison Multisupports," Post-Print halshs-00581258, HAL.
    10. Patten, Dennis M., 2002. "The relation between environmental performance and environmental disclosure: a research note," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 763-773, November.
    11. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    12. Sudipta Bose & Amitav Saha & Indra Abeysekera, 2020. "The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions," Abacus, Accounting Foundation, University of Sydney, vol. 56(4), pages 455-494, December.
    13. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    14. Dong Ding & Bin Liu & Millicent Chang, 2023. "Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures," Journal of Business Ethics, Springer, vol. 182(4), pages 967-1001, February.
    15. Matt Wegener & Fayez A. Elayan & Sandra Felton & Jingyu Li, 2013. "Factors Influencing Corporate Environmental Disclosures," Accounting Perspectives, John Wiley & Sons, vol. 12(1), pages 53-73, March.
    16. Silvia Ruiz-Blanco & Silvia Romero & Belen Fernandez-Feijoo, 2022. "Green, blue or black, but washing–What company characteristics determine greenwashing?," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(3), pages 4024-4045, March.
    17. Ralph Adler & Mansi Mansi & Rakesh Pandey, 2022. "Accounting for waste management: a study of the reporting practices of the top listed Indian companies," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2401-2437, June.
    18. Déjean, Frédérique, 2004. "Contribution à l'étude de l'investissement socialement responsable : Les stratégies de légitimation des sociétés de gestion," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10473 edited by Colasse, Bernard.
    19. Cesar Saenz, 2019. "Creating shared value using materiality analysis: Strategies from the mining industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(6), pages 1351-1360, November.
    20. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:31:y:1996:i:3:p:293-331. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.