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    Corporate Environmental Disclosure: Contrasting Management's Perceptions with Reality. [REVIEW]Denis Cormier, Irene M. Gordon & Michel Magnan - 2004 - Journal of Business Ethics 49 (2):143-165.
    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 (...)
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