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The Role of Environmental Initiatives in Encouraging Companies to Engage in Environmental Reporting

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  • Dixon, Robert
  • Mousa, Gehan A.
  • Woodhead, Anne

Abstract

A number of studies have indicated that the environmental disclosure of corporations is still at a very low level even though they are faced with increasing pressures from diverse stakeholder groups, including governmental agencies, to address environmental concerns. In spite of the substantial contingent financial exposure created by the superfund legislation in the US for chemical and similar firms, disclosures of liabilities are a relatively recent phenomenon (Milne and Patten, 2002). In an attempt to encourage and help corporations to engage in environmental reporting, some international organisations have produced environmental initiatives. This study considers a range of these initiatives, put forward by different organisations as an attempt to aid the development of social and environmental disclosures. The question, which the study attempts to answer, is whether these initiatives help corporations to overcome the obstacles preventing the production of more detailed environmental reports.

Suggested Citation

  • Dixon, Robert & Mousa, Gehan A. & Woodhead, Anne, 2005. "The Role of Environmental Initiatives in Encouraging Companies to Engage in Environmental Reporting," European Management Journal, Elsevier, vol. 23(6), pages 702-716, December.
    • Handle: RePEc:eee:eurman:v:23:y:2005:i:6:p:702-716
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    Citations

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    Cited by:

    1. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
    2. Henri, Jean-François & Journeault, Marc, 2010. "Eco-control: The influence of management control systems on environmental and economic performance," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 63-80, January.
    3. Pavel Kotlán & Alena Kozlová & Zuzana Machová, 2021. "Opening a Path towards Sustainable Corporate Behaviour: Public Participation in Criminal Environmental Proceedings," Sustainability, MDPI, vol. 13(14), pages 1-18, July.
    4. Tiberio Daddi & Fabio Iraldo & Francesco Testa & Maria Rosa De Giacomo, 2019. "The influence of managerial satisfaction on corporate environmental performance and reputation," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 15-24, January.
    5. Amel Ben Rhouma, 2010. "Les Nouvelles Tendances Du Reporting Developpement Durable : Le Secteur Automobile En Europe," Post-Print hal-00481585, HAL.
    6. Henri, Jean-François & Boiral, Olivier & Roy, Marie-Josée, 2016. "Strategic cost management and performance: The case of environmental costs," The British Accounting Review, Elsevier, vol. 48(2), pages 269-282.
    7. Nguyen Phong Nguyen & Samuel Adomako, 2021. "Environmental proactivity, competitive strategy, and market performance: The mediating role of environmental reputation," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 2008-2020, May.
    8. Marileena Koskela & Jarmo Vehmas, 2012. "Defining Eco‐efficiency: A Case Study on the Finnish Forest Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 21(8), pages 546-566, December.
    9. Christin Seifert & Matthias Damert & Edeltraud Guenther, 2020. "Environmental Management in German Hospitals—A Classification of Approaches," Sustainability, MDPI, vol. 12(11), pages 1-24, May.

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