Contribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals
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.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Volume (Year): 5 (2009)
Issue (Month): 1 (March)
|Contact details of provider:|| Web page: http://www.emeraldinsight.com|
|Order Information:|| Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK|
Web: http://www.emeraldinsight.com/srj.htm Email:
When requesting a correction, please mention this item's handle: RePEc:eme:srjpps:v:5:y:2009:i:1:p:83-93. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Katie Frudd)
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 references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.