Corporate Environmental Information Disclosure: Factors Influencing Companies' Success in Attaining Environmental Awards

Abeer Hassan and Essam Ibrahim

Corporate Social Responsibility and Environmental Management, 2012, vol. 19, issue 1, 32-46

Abstract: This study will identify the factors that may influence companies' success in attaining environmental awards. Based on existing literature, several variables that are expected to have an influence on the receipt of an environmental award were selected and their levels of disclosure were tested empirically using a sample of UK FTSE 100 companies. The selected variables considered were industry membership; stakeholder engagement; external (formal) assurance; the presence of an environmental management system (EMS); and specific environmental activities in the areas of packaging, waste management, recycling, climate change risk, climate change activities, and carbon footprint. The results reveal that the influencing factors for receipt of an environmental award are the presence of an environmental management system (EMS); stakeholder engagement; and disclosure on specific environmental activities (waste management, climate change risk, and climate change activities). The results also show that the level of environmental disclosure and the consequent possibility of receiving an award, are influenced by industry membership; the extent of environmental information disclosure are not the same in all industries. Companies belonging to carbon‐intensive industries were found to be more likely to receive an award than companies from non carbon‐intensive industries. Contrary to expectations, no evidence was found to support the influence of disclosure on formal or external assurance and some specific environmental activities (packaging, recycling). Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment

Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:19:y:2012:i:1:p:32-46

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