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Pollution disclosures, pollution performance and economic performance

Author

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  • Freedman, Martin
  • Jaggi, Bikki

Abstract

This study examines the association between pollution disclosures and pollution performance and between pollution disclosures and economic performance for firms in highly polluting industries. An index of pollution disclosures is developed and correlated with indices of pollution performance and economic performance. The results confirm earlier findings that there is no association between pollution disclosures and pollution performance. As far as the association between economic performance and pollution disclosures is concerned, the results show that the subgroup of large firms with poor economic performance provides the most detailed pollution information. For smaller firms there is no association between economic performance and pollution disclosures.

Suggested Citation

  • Freedman, Martin & Jaggi, Bikki, 1982. "Pollution disclosures, pollution performance and economic performance," Omega, Elsevier, vol. 10(2), pages 167-176.
    • Handle: RePEc:eee:jomega:v:10:y:1982:i:2:p:167-176
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    Citations

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    Cited by:

    1. Williams, S. Mitchell, 1999. "Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory," The International Journal of Accounting, Elsevier, vol. 34(2), pages 209-238, June.
    2. Foo Ho & Hui-Ming Wang & Scott Vitell, 2012. "A Global Analysis of Corporate Social Performance: The Effects of Cultural and Geographic Environments," Journal of Business Ethics, Springer, vol. 107(4), pages 423-433, June.
    3. repec:dau:papers:123456789/2503 is not listed on IDEAS
    4. José Allouche & Patrice Laroche, 2005. "A Meta-analytical investigation of the relationship between corporate social and financial performance," Post-Print hal-00923906, HAL.
    5. Laura Poddi & Sergio Vergalli, 2008. "Does Corporate Social Responsibility Affect Firms' Performance?," Working Papers 0809, University of Brescia, Department of Economics.
    6. Dr. Seung Hoon Jang, 2013. "The Offensive Framework of Resource Based View (RBV): Inhibiting Others from Pursuing Their Own Values," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 4(1), pages 62-69, February.
    7. Bruno Oxibar & Frédérique Déjean, 2003. "An alternative approach of corporate social disclosure analysis," Post-Print halshs-00150581, HAL.
    8. X. Meng & S. Zeng & C. Tam, 2013. "From Voluntarism to Regulation: A Study on Ownership, Economic Performance and Corporate Environmental Information Disclosure in China," Journal of Business Ethics, Springer, vol. 116(1), pages 217-232, August.
    9. Stéphane Trébucq, 2011. "Une étude de la crédibilité des informations sociétales face à différentes options de reddition des comptes," Post-Print hal-00650589, HAL.
    10. Christine Mallin & Giovanna Michelon & Davide Raggi, 2013. "Monitoring Intensity and Stakeholders’ Orientation: How Does Governance Affect Social and Environmental Disclosure?," Journal of Business Ethics, Springer, vol. 114(1), pages 29-43, April.
    11. Frédérique Dejean & Bruno Oxibar, 2003. "Pour Une Approche Alternative De L'Analyse De La Diffusion D'Information Societale," Post-Print halshs-00582767, HAL.
    12. Dam, Lammertjan & Scholtens, Bert, 2015. "Toward a theory of responsible investing: On the economic foundations of corporate social responsibility," Resource and Energy Economics, Elsevier, vol. 41(C), pages 103-121.
    13. repec:kap:iaecre:v:23:y:2017:i:2:d:10.1007_s11294-017-9634-z is not listed on IDEAS
    14. repec:rss:jnljms:v5i9p2 is not listed on IDEAS
    15. Hsu, Audrey Wen-hsin & Wang, Tawei, 2013. "Does the market value corporate response to climate change?," Omega, Elsevier, vol. 41(2), pages 195-206.
    16. 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.
    17. Sarkis, Joseph & Cordeiro, James J., 2001. "An empirical evaluation of environmental efficiencies and firm performance: Pollution prevention versus end-of-pipe practice," European Journal of Operational Research, Elsevier, vol. 135(1), pages 102-113, November.
    18. repec:gam:jsusta:v:10:y:2018:i:3:p:582-:d:133355 is not listed on IDEAS
    19. Sergio Vergalli & Laura Poddi, 2009. "Does Corporate Social Responsibility Affect the Performance of Firms?," Working Papers 2009.52, Fondazione Eni Enrico Mattei.
    20. Yang Stephanie Liu & Xiaoyan Zhou & Jessica Yang & Andreas Hoepner, 2016. "Corporate Carbon Emission and Financial Performance: Does Carbon Disclosure Mediate the Relationship in the UK?," ICMA Centre Discussion Papers in Finance icma-dp2016-03, Henley Business School, Reading University.

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