The influence of corporate governance, industry and country factors on environmental reporting
Minna Halme and
Morten Huse
Scandinavian Journal of Management, 1997, vol. 13, issue 2, 137-157
Abstract:
The relations between corporate environmental reporting in annual reports and corporate governance variables, industry variables and country variables are hypothesized and tested. Empirical evidence is gathered from large corporations in Finland, Norway, Spain and Sweden. The environmental disclosures are examined with the help of a three-class categorization. Industry appears to be the most important factor in explaining environmental disclosure in annual reports. Corporations in industries which are traditionally considered to be polluting, report most on the environment.
Keywords: Environmental; reporting; annual; reports; corporate; governance; ownership; structure; boards; of; directors; industry; factors; country; factors; Scandinavia (search for similar items in EconPapers)
Date: 1997
References: Add references at CitEc
Citations: View citations in EconPapers (80)
Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S095652219700002X
Full text for ScienceDirect subscribers only
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:eee:scaman:v:13:y:1997:i:2:p:137-157
Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/journaldescription.cws_home/872/bibliographic
http://www.elsevier. ... me/872/bibliographic
Access Statistics for this article
Scandinavian Journal of Management is currently edited by Janne Tienari
More articles in Scandinavian Journal of Management from Elsevier
Bibliographic data for series maintained by Catherine Liu (repec@elsevier.com).