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Contribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals

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  • Dammak Saida

Abstract

Purpose - This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences. Design/methodology/approach - This paper analyzes the annual reports of 72 multinational companies, thanks to the index developed by Wiseman. The paper then uses regression analysis in order to explain the differences. Findings - The study finds that European multinationals reveal more environmental information than those that are American. Equally, it finds that the nationality of multinational companies seems to have an effect on the level of environmental communication. Research limitations/implications - The quantitative data are based on a small sample of multinational companies. However, findings will bring efficient contributions to the other studies dealing with the accounting harmonization. Originality/value - The study aims at enriching the debates on this question, comparing the environmental information (obligatory and voluntary) showed by the annual reports of the American and European multinational companies.

Suggested Citation

  • Dammak Saida, 2009. "Contribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals," Social Responsibility Journal, Emerald Group Publishing, vol. 5(1), pages 83-93, March.
  • Handle: RePEc:eme:srjpps:v:5:y:2009:i:1:p:83-93
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