From Environmental Reporting to Environmental Performance

Michaela Bednárová, Roman Klimko and Eva Rievajová
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Michaela Bednárová: Department of Financial Economics and Accounting, Faculty of Business, Pablo de Olavide University, 41013 Sevilla, Spain
Roman Klimko: Department of Social Development and Labour, Faculty of National Economy, University of Economics in Bratislava, 852 35 Bratislava, Slovakia
Eva Rievajová: Department of Social Development and Labour, Faculty of National Economy, University of Economics in Bratislava, 852 35 Bratislava, Slovakia

Sustainability, 2019, vol. 11, issue 9, 1-12

Abstract: This paper identifies factors influencing environmental disclosure and environmental performance of the top 100 Fortune Global companies. The analysis identifies whether they follow the Global Reporting Initiative (GRI) standards to gain and maintain legitimacy with relevant stakeholders. Other factors such as sector and region are taken into account, with empirical testing of a model for the relationship between the extent of environmental disclosure (measured by the developed index based on GRI indicators), sector membership, region, and actual environmental performance. Evidence exists that the main factors related to actual environmental performance were the region and level of environmental disclosure.

Keywords: environmental disclosure; environmental performance (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:11:y:2019:i:9:p:2549-:d:227793

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