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Pollutant release and transfer registers: examining the value of government‐led reporting on corporate environmental performance

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  • Rory Sullivan
  • Andy Gouldson

Abstract

Within this paper, we argue that the data released by companies through corporate environmental reports are of very limited value, particularly for analysts seeking to benchmark the environmental performance of different companies or sites. We also argue that the data published by governments through pollutant release and transfer registers (PRTRs) such as the US Toxic Releases Inventory (TRI) or the EU Polluting Emissions Register (EPER) are of much greater value in comparative analyses. However, we recognize that PRTRs are limited in their scope and there are differences between the PRTRs that are in place in different countries. We find then that while PRTRs can inform comparative analyses within countries, their potential to provide a basis for benchmarking across different countries has not yet been fulfilled. Nonetheless, we conclude that PRTRs often provide the best available data for benchmarking corporate environmental performance and that increases in their scope and a harmonization of their design could play a significant role in illuminating variations in corporate environmental performance over time and across space. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

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  • Rory Sullivan & Andy Gouldson, 2007. "Pollutant release and transfer registers: examining the value of government‐led reporting on corporate environmental performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 263-273, December.
    • Handle: RePEc:wly:corsem:v:14:y:2007:i:5:p:263-273
    DOI: 10.1002/csr.148
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    References listed on IDEAS

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    1. Mark Stephan, 2002. "Environmental Information Disclosure Programs: They Work, but Why?," Social Science Quarterly, Southwestern Social Science Association, vol. 83(1), pages 190-205, March.
    2. Andy Gouldson, 2004. "Risk, regulation and the right to know: exploring the impacts of access to information on the governance of environmental risk," Sustainable Development, John Wiley & Sons, Ltd., vol. 12(3), pages 136-149.
    3. Khanna, Madhu & Quimio, Wilma Rose H. & Bojilova, Dora, 1998. "Toxics Release Information: A Policy Tool for Environmental Protection," Journal of Environmental Economics and Management, Elsevier, vol. 36(3), pages 243-266, November.
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    5. Konar, Shameek & Cohen, Mark A., 1997. "Information As Regulation: The Effect of Community Right to Know Laws on Toxic Emissions," Journal of Environmental Economics and Management, Elsevier, vol. 32(1), pages 109-124, January.
    6. Andy Gouldson & Rory Sullivan, 2007. "Corporate environmentalism: tracing the links between policies and performance using corporate reports and public registers," Business Strategy and the Environment, Wiley Blackwell, vol. 16(1), pages 1-11, January.
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    Cited by:

    1. Michael Dobler & Kaouthar Lajili & Daniel Zéghal, 2014. "Environmental Performance, Environmental Risk and Risk Management," Business Strategy and the Environment, Wiley Blackwell, vol. 23(1), pages 1-17, January.
    2. Huang, Qiping & Li, Yongjia & Lin, Meimei & McBrayer, Garrett A., 2022. "Natural disasters, risk salience, and corporate ESG disclosure," Journal of Corporate Finance, Elsevier, vol. 72(C).
    3. Rory Sullivan & Andy Gouldson, 2016. "Comparing the Climate Change Actions, Targets and Performance of UK and US Retailers," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(3), pages 129-139, May.
    4. Jared F. Egginton & Garrett A. McBrayer, 2019. "Does it pay to be forthcoming? Evidence from CSR disclosure and equity market liquidity," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 396-407, March.
    5. Baran Doda & Caterina Gennaioli & Andy Gouldson & David Grover & Rory Sullivan, 2016. "Are Corporate Carbon Management Practices Reducing Corporate Carbon Emissions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 23(5), pages 257-270, September.
    6. Michael Ash & James K. Boyce, 2011. "Measuring corporate environmental justice performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(2), pages 61-79, March.
    7. Petteri Vihervaara & Matti Kamppinen, 2009. "The ecosystem approach in corporate environmental management – expert mental models and environmental drivers in the Finnish forest industry," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(2), pages 79-93, March.
    8. Garrett A. McBrayer, 2018. "Does persistence explain ESG disclosure decisions?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1074-1086, November.

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