Research Article

Factors influencing the quality of corporate environmental disclosure

  1. Stephen Brammer1,
  2. Stephen Pavelin2,*

Article first published online: 10 JUL 2006

DOI: 10.1002/bse.506

Issue

Business Strategy and the Environment

Business Strategy and the Environment

Volume 17, Issue 2, pages 120–136, February 2008

Additional Information

How to Cite

Brammer, S. and Pavelin, S. (2008), Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17: 120–136. doi: 10.1002/bse.506

Author Information

  1. 1

    University of Bath, UK

  2. 2

    University of Reading, UK

*Economics Department, University of Reading, Reading RG6 6AH, UK

Publication History

  1. Issue published online: 24 JAN 2008
  2. Article first published online: 10 JUL 2006
  3. Manuscript Accepted: 26 SEP 2005
  4. Manuscript Revised: 22 AUG 2005
  5. Manuscript Received: 21 JUN 2005

SEARCH

SEARCH BY CITATION

ARTICLE TOOLS

Get PDF (107K)

Keywords:

  • environmental disclosure;
  • stakeholder theory

Abstract

Many firms choose to communicate their environmental strategies through voluntary environmental disclosures. This paper examines patterns in the quality of voluntary environmental disclosures made by a sample of around 450 large UK companies drawn from a diverse range of industrial sectors. The analysis distinguishes between five facets of quality, including the disclosure of group-wide environmental policies, environmental impact targets and an environmental audit. We examine how the decisions firms face regarding each facet of quality are determined by firm and industry characteristics, and find the quality of disclosure to be determined by a firm's size and the nature of its business activities. Specifically, we find high quality disclosure to be primarily associated with larger firms and those in sectors most closely related to environmental concerns. In contrast to several recent contributions, we find that the media exposure of companies plays no role in stimulating voluntary disclosures. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment.

Get PDF (107K)