Journal ArticleDOI
A Study of the Environmental Disclosure Practices of Australian Corporations
Craig Deegan,Ben Gordon +1 more
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TLDR
In this article, the authors investigated the environmental disclosure practices of Australian corporate entities and found that the extent of corporate environmental disclosure is positively associated with the environmental lobby groups' concern about the environmental performance of companies within particular industries.Abstract:
This paper analyses the environmental disclosure practices of Australian corporate entities. The paper documents three separate but related investigations. First, in a review of a sample of annual reports for the 1991 financial year, it is apparent that environmental disclosure practices adopted by the sample are self-laudatory, with companies promoting positive aspects of their environmental performance, but failing to disclose negative aspects. Second, in a review of corporate disclosure practices in the period 1980 to 1991, environmental disclosure made by the sample significantly increases across time. This change is linked to an apparent increase in societal concern relating to environmental issues. Finally, using a questionnaire administered to environmental lobby groups, it appears that the extent of corporate environmental disclosure is positively associated with the environmental lobby groups' concern about the environmental performance of companies within particular industries.read more
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Journal ArticleDOI
Introduction: The legitimising effect of social and environmental disclosures – a theoretical foundation
TL;DR: In this article, the role of legitimacy theory in explaining managers' decisions is discussed and it is emphasised that legitimacy theory, as it is currently used, must still be considered to be a relatively underdeveloped theory of managerial behaviour.
Journal ArticleDOI
The impact of culture and governance on corporate social reporting
Roszaini Haniffa,T. E. Cooke +1 more
TL;DR: In this article, board composition, multiple directorships and type of shareholders are used as a proxy for culture and the ethnic background of directors and shareholders is used to increase understanding of the potential effects of culture and corporate governance on social disclosures.
Journal ArticleDOI
The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach
TL;DR: In this article, an integrated analysis of the interrelations among environmental disclosure, environmental performance, and economic performance is presented. But the authors do not consider the economic impact of environmental disclosure.
Journal ArticleDOI
Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory
TL;DR: In this paper, the applicability and predictive power of legitimacy theory was investigated by investigating to what extent annual report disclosures are interrelated to attempts to gain, maintain and repair legitimacy; and the choice of specific legitimation tactics.
Journal ArticleDOI
Exploring the reliability of social and environmental disclosures content analysis
Markus J. Milne,Ralph W. Adler +1 more
TL;DR: In this paper, the results of an exploratory study of inter-coder reliability of annual report social and environmental disclosures content analysis were reported using the sentence-based coding instruments and decision rules from Hackston and Milne (1996).
References
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Book
The Theory of Economic Regulation
TL;DR: In this article, the authors argue that regulation is acquired by the industry and is designed and operated primarily for its benefit, and that the state has one basic resource which in pure principle is not shared with even the mightiest of its citizens.
Journal ArticleDOI
Corporate social and environmental reporting
Rob Gray,Reza Kouhy,Simon Lavers +2 more
TL;DR: In this paper, a review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re-examine the theoretical tensions that exist between “classical” political economy interpretations of social disclosure and those from more “bourgeois” perspectives.
ReportDOI
Toward a More General Theory of Regulation
TL;DR: The authors showed that the costs of using the political process limit not only the size of the dominant group but also their gains, which is at one level, a detail which is the way Stigler treated it, but a detail with some important implications for entry into regulation and for the price-output structure that emerges from regulation.
Journal ArticleDOI
Corporate Social Reporting: A Rebuttal of Legitimacy Theory
James Guthrie,Lee D. Parker +1 more
TL;DR: In this article, the authors report the results of an historical analysis of social disclosures in 100 years of annual reporting by a dominant corporation in the Australian mining/manufacturing industry and identify a variable but significant pattern of social reporting.
Journal ArticleDOI
Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
TL;DR: In this article, the authors examined the effect of the Exxon Valdez oil spill on the annual report environmental disclosures of petroleum firms other than Exxon and found that a significant increase in such disclosures was related to firm size and ownership in the Alyeska Pipeline Service Company.
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