Contribution on the analysis of the environmental disclosure: a comparative study of American and European multinationals

Dammak Saida

Social Responsibility Journal, 2009, vol. 5, issue 1, 83-93

Abstract: Purpose - This research aims to compare the environmental information that is disclosed in the annual reports of the American and European multinational companies. Eventually, it also aims to try to show the factors which explain the differences. Design/methodology/approach - This paper analyzes the annual reports of 72 multinational companies, thanks to the index developed by Wiseman. The paper then uses regression analysis in order to explain the differences. Findings - The study finds that European multinationals reveal more environmental information than those that are American. Equally, it finds that the nationality of multinational companies seems to have an effect on the level of environmental communication. Research limitations/implications - The quantitative data are based on a small sample of multinational companies. However, findings will bring efficient contributions to the other studies dealing with the accounting harmonization. Originality/value - The study aims at enriching the debates on this question, comparing the environmental information (obligatory and voluntary) showed by the annual reports of the American and European multinational companies.

Keywords: Disclosure; Environmental management; Annual reports; Multinational companies; United States of America; Europe (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

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:eme:srjpps:v:5:y:2009:i:1:p:83-93

DOI: 10.1108/17471110910940023

Access Statistics for this article

Social Responsibility Journal is currently edited by Prof David Crowther

More articles in Social Responsibility Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().