Environmental Disclosure Research: Review and Synthesis  

Oleh:

Berthelot, Sylvie ; Cormier, Denis ; Magnan, Michel

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2003 no. 22 (2003), page 001-044.
Topik: Public Sector Accounting; PSA; Environmental Disclosure; Global Warming
Fulltext: JAL 03 22 001.pdf (3.96MB)

Isi artikel

Environmental information can be conveyed to stakeholders through several reporting mechanisms. These include 1) corporate voluntary disclosure, 2) external sources of disclosure and 3) mandatory corporate disclosure. The objective in this paper is to provide some conceptual foundations for a better understanding of corporate environmental disclosure and to review empirical evidence in that regard. Section 2 examines the conceptual framework used to analyze literature related to environmental disclosure. Section 3 surveys the literature on voluntary environmental disclosure. Section 4 reviews the empirical research on external environmental information (i.e., from non-firm sources), while section 5 summarizes the literature on mandatory disclosure. Finally, section 6 provides a discussion of the results and their potential implications.

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