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Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures

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Abstract

Today, more corporations disclose information about their environmental performance in response to stakeholder demands of environmental responsibility and accountability. What information do corporations disclose on their websites? This paper investigates the environmental management policies and practices of the 200 largest corporations in the world. Based on a content analysis of the environmental reports of Fortune’s Global 200 companies, this research analyzes the content of corporate environmental disclosures with respect to the following seven areas: environmental planning considerations, top management support to the institutionalization of environmental concerns, environmental structures and organizing specifics, environmental leadership activities, environmental control, external validations or certifications of environmental programs, and forms of corporate environmental disclosures.

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Authors and Affiliations

  1. Hood College, 401 Rosemont Ave., Frederick, MD, 21701, U.S.A.

    Anita Jose & Shang-Mei Lee

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  1. Anita Jose
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  2. Shang-Mei Lee
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Correspondence to Anita Jose.

Additional information

Anita Jose is an associate professor of Management and director of the MBA program at Hood College, Maryland. Her current research interests include business ethics, corporate social responsibility, and international management. Her articles have appeared in such publications as the Journal of Business Ethics, Southern Law Journal, Business Intelligence, and Advances in Industrial and Labor Relations. She received her MBA and MMGT from the University of Dallas and her Ph.D. from the University of North Texas.

Shang-Mei Lee, Ph.D., CFA, is currently an assistant professor of finance at St. Edward's University, Texas. Dr. Lee received her Ph.D. in finance from the George Washington University and was awarded with the Chartered Financial Analyst (CFA) designation by the Association of Investment Management and Research. Her research interests include international investments, business ethics, socially responsible investing, and personal financial planning. Her publications have appeared in The Southern Business and Economic Journal, as well as Proceedings of several Conferences.

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Jose, A., Lee, SM. Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures. J Bus Ethics 72, 307–321 (2007). https://doi.org/10.1007/s10551-006-9172-8

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  • DOI: https://doi.org/10.1007/s10551-006-9172-8

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