Michel Magnan

TL;DR: In this paper, the authors identify determinants of corporate environmental disclosure using multi-theoretical lenses that rely on economic incentives, public pressures and institutional theory, focusing on large firms from a continental Europe country, Germany, with a distinct legal and regulatory context and where environmental concerns are especially acute.

TL;DR: In this paper, the determinants of corporate environmental reporting using a cost/benefit framework within France's unique legal and regulatory context were investigated, concluding that proprietary costs, information costs, and media visibility determine corporate reporting.

TL;DR: In this paper, the authors identify determinants of corporate environmental reporting by Canadian firms subject to water pollution compliance regulations during the 1986-1993 period and find that information costs and a firm's financial condition are key determinants for environmental disclosure.

TL;DR: In this article, the authors assess how management's perceptions regarding certain aspects of environmental reporting relate to the firm's actual reporting strategy and propose a model where a firm's environmental disclosure is conditional upon executive assessments of corporate concerns.

TL;DR: In this article, the information dynamics between corporate environmental disclosure, financial markets and public pressures are analyzed, and it is shown that enhanced environmental disclosure translates into more precise earnings forecasts by analysts.