Corporate environmental disclosure: Contrasting management's perceptions with reality [Book Review]

Journal of Business Ethics 49 (2):143-165 (2004)

This paper's purpose is to assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy. Toward that end, we propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms' actual environmental reporting practices, which was measured using a comprehensive multi-criteria grid. Results show that there is a relationship between environmental managers' attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy.
Keywords environmental disclosure  legitimacy theory  media exposure  stakeholder theory
Categories (categorize this paper)
DOI 10.1023/B:BUSI.0000015844.86206.b9
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

Our Archive

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 47,330
Through your library

References found in this work BETA

No references found.

Add more references

Citations of this work BETA

View all 23 citations / Add more citations

Similar books and articles


Added to PP index

Total views
66 ( #134,689 of 2,291,078 )

Recent downloads (6 months)
8 ( #119,309 of 2,291,078 )

How can I increase my downloads?


My notes

Sign in to use this feature