Managing public impressions: Environmental disclosures in annual reports

被引：826

作者：

Neu, D ^{[1
]}

Warsame, H

Pedwell, K

机构：

[1] Univ Calgary, Calgary, AB T2N 1N4, Canada

[2] Concordia Univ, Montreal, PQ, Canada

[3] Univ Ottawa, Ottawa, ON K1N 6N5, Canada

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1998年 / 23卷 / 03期

关键词：

D O I：

10.1016/S0361-3682(97)00008-1

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Through the juxtaposition of theory and a meso-level empirical illustration of the environmental disclosures included in the annual reports of Canadian public companies operating in the mineral extraction, forestry, oil and gas, and chemical industries over the 1982 to 1991 period, the current study attempts to increase our understanding of the role and functioning of environmental disclosures. Our analyses focus on three concerns: the influence of external pressure on environmental disclosures in annual reports, including the amount and types of strategies used in disclosure; the characteristics of environmental disclosure vis-a-vis other "social" disclosures; and the association between environmental disclosures and actual performance. We question whether such disclosures highlight positive environmental actions, obfuscate negative environmental effects or both. (C) 1998 Elsevier Science Ltd. All rights reserved.

引用

页码：265 / 282

页数：18

共 76 条

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