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Do Corporations Perceive Mandatory Publication Of Pollution Information For Key Stakeholders As A Legitimacy Threat?

Author

Listed:
  • STACEY CUNNINGHAM

    (Faculty of Business and Law, Central Queensland University, North Rockhampton 4702, Australia)

  • DAVID GADENNE

    (Faculty of Business and Law, Central Queensland University, North Rockhampton 4702, Australia)

Abstract

In recent decades several researchers have investigated the relationship between corporate environmental performance and environmental disclosures. A number of these studies have also investigated the positive/negative content of the disclosures, particularly following the occurrence of negative environmental events or media coverage. Limited research has investigated the usefulness of regulated public external disclosures of corporate environmental performance information as a driver of annual report environmental disclosure behaviour. The mandatory Australian National Pollutant Inventory now provides interested parties with access to information on corporate pollution emissions. This represents a change to the corporate operating environment and represents a potential threat to corporate legitimacy. This paper reports the results of research investigating the release of corporate pollution emission information on the National Pollutant Inventory and changes in corporate environmental disclosures in annual reports.

Suggested Citation

  • Stacey Cunningham & David Gadenne, 2003. "Do Corporations Perceive Mandatory Publication Of Pollution Information For Key Stakeholders As A Legitimacy Threat?," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 5(04), pages 523-549.
    • Handle: RePEc:wsi:jeapmx:v:05:y:2003:i:04:n:s1464333203001474
    DOI: 10.1142/S1464333203001474
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    Citations

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    Cited by:

    1. Bikram Chatterjee & Monir Zaman Mir, 2008. "The current status of environmental reporting by Indian companies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(6), pages 609-629, June.
    2. Stephanie Stray, 2008. "Environmental Reporting: The U.K. Water and Energy Industries: A Research Note," Journal of Business Ethics, Springer, vol. 80(4), pages 697-710, July.
    3. Madan Lal Bhasin, 2012. "Environmental Disclosures on the Internet. An exploratory study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 176-197, January.
    4. Monir Zaman Mir & Bikram Chatterjee & Abu Shiraz Rahaman, 2009. "Culture and corporate voluntary reporting: A comparative exploration of the chairperson's report in India and New Zealand," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 639-667, July.
    5. Pramanik, Alok Kumar & Shil, Nikhil Chandra & Das, Bhagaban, 2007. "Environmental accounting and reporting With special reference to India," MPRA Paper 7712, University Library of Munich, Germany, revised 17 Oct 2007.

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