Corporate environmental non-reporting - A UK FTSE 350 perspective

Business Strategy and the Environment

Volumn 17, Issue 4, 2008, Pages 245-259

  Martin, A D ^a   Hadley, D J ^b  

^a UNIVERSITY OF SURREY   (United Kingdom)

^b UNIVERSITY OF EAST ANGLIA   (United Kingdom)

Author keywords

Corporate environmental reporting; FTSE 350; Legitimacy theory

Indexed keywords

ECONOMIC INSTRUMENT; ENVIRONMENTAL ECONOMICS; ENVIRONMENTAL MANAGEMENT; ENVIRONMENTAL RESEARCH; QUESTIONNAIRE SURVEY; THEORETICAL STUDY;

EURASIA; EUROPE; UNITED KINGDOM; WESTERN EUROPE;

EID: 43549090189     PISSN: 09644733     EISSN: 10990836     Source Type: Journal    
DOI: 10.1002/bse.518     Document Type: Article

References (34)

1. Azzone G, Brophy M, Noci G, Welford R, Young W. 1997. A stakeholders' view of environmental reporting. Long Range Planning 30(5): 699-709.
2. Banerjee SB. 2001. Corporate environmental strategies and actions. Management Decision 39(1): 36-44.
3. Blair T. 2000. Richer and Greener. Speech to Confederation of British Industry and Green Alliance 24 October. http:// www.number-10.gov.uk [3 April 2002].
4. Brophy M, Starkey R. 1998. Environmental reporting. In Corporate Environmental Management 1: Systems and Strategies, Welford R (ed.). Earthscan: London: 175-196.
5. Brown N, Deegan C. 1998. The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory. Accounting and Business Research 29(1): 21-41.
6. Davis-Walling P, Batterman SA. 1997. Environmental reporting by the Fortune 50 firms. Environmental Management 21: 865-875.
7. Deegan C. 2002. The legitimising effect of social and environmental disclosures - a theoretical foundation. Accounting, Auditing and Accountability Journal 15(3): 282-311.
8. Department for Environment, Food and Rural Affairs (DEFRA). 2001. Environmental Reporting: General Guidelines. TSO: Norwich.
9. Earl G, Clift R. 1999. Stakeholder value analysis: a methodology for integrating stakeholder values into corporate environmental investment decisions. Business Strategy and the Environment 8(3): 149-162.
10. ENVIRON. 2001. Report on a Survey of Environmental Reporting Costs and Benefits. ENVIRON: Leicester.
11. Environmental Data Services (ENDS). 2001a. Top firms ignore PM's call for green reports. The ENDS Report 323: 4-5.
12. Environmental Data Services (ENDS). 2001b. Late spring for DTI's Acorn supply chain project for smaller firms. The ENDS Report 320: 33.
13. Gray R, Bebbington J. 2001. Accounting for the Environment (2nd edn). Sage: London.
14. Gray SJ, Radebaugh LH, Roberts CB. 1990. International perceptions of cost constraints on voluntary information disclosures: a comparative study of UK and USA multinationals. Journal of International Business Studies Fourth Quarter (Winter): 597-622.
15. Guthrie J, Parker LD. 1989. Corporate social reporting: a rebuttal of legitimacy theory. Accounting and Business Research 19(76): 343-352.
16. Hibbitt C, Kamp-Roelands N. 2001. Prudently Protecting Profits? The (Mild) Greening of Global Corporate Management. NIVRA: Amsterdam.
17. Hooghiemstra. R. 2000. Corporate communication and impression management - new perspectives why companies engage in corporate social reporting. Journal of Business Ethics 27(1/2): 55-68.
18. Hutchinson A, Hutchinson F. 1997. Environmental Business Management. McGraw-Hill: Maidenhead.
19. Kolk A. 2000. Economics of Environmental Management. Pearson: Harlow.
20. Kolk A, Walhain S, van de Wateringen S. 2001. Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector. Business Strategy and the Environment 10(1): 15-28.
21. KPMG. 1999. International Survey of Environmental Reporting 1999. KPMG Environmental Consulting: De Meem, The Netherlands.
22. Krut R, Moretz A. 2000. The state of global environmental reporting: lessons from the global 100. Corporate Environmental Strategy 7(1): 85-91.
23. Larsen LB. 2000. Strategic implication of environmental reporting. Corporate Environmental Strategy 7(3): 276-287.
24. Line M, Hawley H, Krut R. 2002. The development of global environmental and social reporting. Corporate Environmental Strategy 9(1): 69-78.
25. Lober DJ, Bynum D, Campbell E, Jacques M. 1997. The 100 plus corporate environmental report study: a survey of an evolving environmental management tool. Business Strategy and the Environment 6(3): 57-73.
26. O'Donovan G. 2002. Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal 15(3): 344-371.
27. O'Dwyer B. 2002. Managerial perceptions of corporate social disclosure: an Irish story. Accounting, Auditing and Accountability Journal 15(3): 406-436.
28. Patten DM. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. Accounting, Organizations and Society 17(5): 471-475.
29. Rikhardsson P, Andersen RJA, Bang H. 2002. Sustainability reporting on the internet: a study of the Global Fortune 500. Greener Management International No. 40: 57-75.
30. SalterBaxter/Context. 2004. Directions 4 - Trends in CSR Reporting 2003-2004. SalterBaxter/Context: London.
31. Schaltegger S, Burritt R, Petersen H. 2003. An Introduction to Corporate Environmental Management. Greenleaf. Sheffield.
32. SustainAbility/United Nations Environment Programme (UNEP). 1998. Engaging Stakeholders: the Non-Reporting Report. SustainAbility /UNEP: London.
33. Walden WD, Schwartz BN. 1997. Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy 16(2): 125-154.
34. Wilmshurst TD, Frost GR. 2000. Corporate environmental reporting: a test of legitimacy theory. Accounting, Auditing and Accountability Journal 13(1)10-26.