메뉴 건너뛰기




Volumn 12, Issue 1, 2013, Pages 53-73

Factors Influencing Corporate Environmental Disclosures

Author keywords

Carbon Disclosure Project; Environmental corporate governance; Environmental disclosure; Signatory and institutional investors

Indexed keywords


EID: 84874718445     PISSN: 1911382X     EISSN: 19113838     Source Type: Journal    
DOI: 10.1111/1911-3838.12007     Document Type: Article
Times cited : (52)

References (43)
  • 1
    • 1542508930 scopus 로고    scopus 로고
    • The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach
    • Al-Tuwaijri, S. A., T. E. Christensen, and K. E. Hughes 2004. The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society 29 (5/6): 447-71.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.5-6 , pp. 447-471
    • Al-Tuwaijri, S.A.1    Christensen, T.E.2    Hughes, K.E.3
  • 2
    • 0036003618 scopus 로고    scopus 로고
    • The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets
    • Baginski, S., J. Hassel, and M. Kimbrough 2002. The effect of legal environment on voluntary disclosure: Evidence from management earnings forecasts issued in U.S. and Canadian markets. The Accounting Review 77 (1): 25-50.
    • (2002) The Accounting Review , vol.77 , Issue.1 , pp. 25-50
    • Baginski, S.1    Hassel, J.2    Kimbrough, M.3
  • 4
    • 0003111030 scopus 로고    scopus 로고
    • Factors influencing firms' disclosures about environmental liabilities
    • Barth, M., M. McNichols, and P. Wilson 1997. Factors influencing firms' disclosures about environmental liabilities. Review of Accounting Studies 2 (1): 35-64.
    • (1997) Review of Accounting Studies , vol.2 , Issue.1 , pp. 35-64
    • Barth, M.1    McNichols, M.2    Wilson, P.3
  • 5
    • 25444498358 scopus 로고    scopus 로고
    • Who cares about auditor reputation?
    • Barton, J. 2005. Who cares about auditor reputation? Contemporary Accounting Research 22 (3): 549-86.
    • (2005) Contemporary Accounting Research , vol.22 , Issue.3 , pp. 549-586
    • Barton, J.1
  • 7
    • 39649112606 scopus 로고    scopus 로고
    • Factors influencing the quality of corporate environmental disclosure
    • Brammer, S., and S. Pavelin 2006. Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment 17 (2): 120-36.
    • (2006) Business Strategy and the Environment , vol.17 , Issue.2 , pp. 120-136
    • Brammer, S.1    Pavelin, S.2
  • 8
    • 84874754994 scopus 로고    scopus 로고
    • Canadian Institute of Chartered Accountants. Executive briefing climate change and related disclosures. Available at Retrieved October 20, 2009.
    • Canadian Institute of Chartered Accountants. 2008. Executive briefing climate change and related disclosures. Available at http://www.cica.ca/climatechange/item10128.pdf, Retrieved October 20, 2009.
    • (2008)
  • 9
    • 2442676388 scopus 로고    scopus 로고
    • The market valuation of environmental capital expenditures by pulp and paper companies
    • Clarkson, P. M., Y. Li, and G. D. Richardson 2004. The market valuation of environmental capital expenditures by pulp and paper companies. The Accounting Review 79 (2): 329-53.
    • (2004) The Accounting Review , vol.79 , Issue.2 , pp. 329-353
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.D.3
  • 10
    • 41149174352 scopus 로고    scopus 로고
    • Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis
    • Clarkson, P. M., Y. Li, G. D. Richardson, and F. P. Vasvari 2008. Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society 33 (4-5): 303-27.
    • (2008) Accounting, Organizations and Society , vol.33 , Issue.4-5 , pp. 303-327
    • Clarkson, P.M.1    Li, Y.2    Richardson, G.D.3    Vasvari, F.P.4
  • 11
    • 34247648601 scopus 로고    scopus 로고
    • The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective
    • Cormier, D., and M. Magnan 2007. The revisited contribution of environmental reporting to investors' valuation of a firm's earnings: An international perspective. Ecological Economics 62 (2-3): 613-26.
    • (2007) Ecological Economics , vol.62 , Issue.2-3 , pp. 613-626
    • Cormier, D.1    Magnan, M.2
  • 13
    • 0042377866 scopus 로고    scopus 로고
    • The motivation and impact of pension fund activism
    • Del Guercio, D., and J. Hawkins 1999. The motivation and impact of pension fund activism. Journal of Financial Economics 52 (3): 293-340.
    • (1999) Journal of Financial Economics , vol.52 , Issue.3 , pp. 293-340
    • Del Guercio, D.1    Hawkins, J.2
  • 14
    • 53649106799 scopus 로고    scopus 로고
    • Do boards pay attention when institutional investor activists "just vote no"?
    • Del Guercio, D., L. Seery, and T. Woidtke 2008. Do boards pay attention when institutional investor activists "just vote no"? Journal of Financial Economics 90 (1): 84-103.
    • (2008) Journal of Financial Economics , vol.90 , Issue.1 , pp. 84-103
    • Del Guercio, D.1    Seery, L.2    Woidtke, T.3
  • 15
    • 84874740501 scopus 로고    scopus 로고
    • Environment Agency. Corporate environmental governance. Available at retrieved August 15, 2012.
    • Environment Agency. 2004. Corporate environmental governance. Available at http://www.forceforgood.com/Uploaded_Content/tool/42200995554231.pdf, retrieved August 15, 2012.
    • (2004)
  • 16
    • 65249184404 scopus 로고    scopus 로고
    • The impact of shareholder activism on financial reporting and compensation: The case of employee stock option expensing
    • Ferri, F., and T. Sandino 2009. The impact of shareholder activism on financial reporting and compensation: The case of employee stock option expensing. The Accounting Review 84 (2): 433-66.
    • (2009) The Accounting Review , vol.84 , Issue.2 , pp. 433-466
    • Ferri, F.1    Sandino, T.2
  • 17
    • 34248998781 scopus 로고    scopus 로고
    • The introduction of mandatory environmental reporting guidelines: Australian evidence
    • Frost, G. 2007. The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus 43 (2): 190-216.
    • (2007) Abacus , vol.43 , Issue.2 , pp. 190-216
    • Frost, G.1
  • 18
    • 0000353081 scopus 로고    scopus 로고
    • Corporate governance proposals and shareholder activism: The role of institutional investors
    • Gillan, S., and L. Starks 2000. Corporate governance proposals and shareholder activism: The role of institutional investors. Journal of Financial Economics 57 (2): 275-305.
    • (2000) Journal of Financial Economics , vol.57 , Issue.2 , pp. 275-305
    • Gillan, S.1    Starks, L.2
  • 19
    • 46049089905 scopus 로고    scopus 로고
    • The evolution of shareholder activism in the United States
    • Gillan, S., and L. Starks 2007. The evolution of shareholder activism in the United States. Journal of Applied Corporate Finance Digest 19 (1): 55-73.
    • (2007) Journal of Applied Corporate Finance Digest , vol.19 , Issue.1 , pp. 55-73
    • Gillan, S.1    Starks, L.2
  • 20
    • 0012319054 scopus 로고    scopus 로고
    • Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature
    • Healy, P., and K. Palepu 2001. Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics 31 (1-3): 405-40.
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3 , pp. 405-440
    • Healy, P.1    Palepu, K.2
  • 22
    • 38349135739 scopus 로고    scopus 로고
    • The determinants and characteristics of voluntary disclosure by Indian banking companies
    • Hossain, M., and M. Reaz 2007. The determinants and characteristics of voluntary disclosure by Indian banking companies. Corporate Social Responsibility and Environmental Management 14 (5): 274-88.
    • (2007) Corporate Social Responsibility and Environmental Management , vol.14 , Issue.5 , pp. 274-288
    • Hossain, M.1    Reaz, M.2
  • 23
    • 0041370067 scopus 로고    scopus 로고
    • Corporate environmental disclosures: Are they useful in determining environmental performance?
    • Hughes, S. B., A. Anderson, and S. Golden 2001. Corporate environmental disclosures: Are they useful in determining environmental performance? Journal of Accounting and Public Policy 20 (3): 217-40.
    • (2001) Journal of Accounting and Public Policy , vol.20 , Issue.3 , pp. 217-240
    • Hughes, S.B.1    Anderson, A.2    Golden, S.3
  • 24
    • 0000188994 scopus 로고
    • Environmental performance and corporate disclosure
    • Ingram, R. W., and Frazier, K. 1980. Environmental performance and corporate disclosure. Journal of Accounting Research 18 (2): 614-22.
    • (1980) Journal of Accounting Research , vol.18 , Issue.2 , pp. 614-622
    • Ingram, R.W.1    Frazier, K.2
  • 25
    • 0035639406 scopus 로고    scopus 로고
    • The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms
    • Johnson, M., R. Kasznik, and K. Nelson 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research 39 (2): 297-327.
    • (2001) Journal of Accounting Research , vol.39 , Issue.2 , pp. 297-327
    • Johnson, M.1    Kasznik, R.2    Nelson, K.3
  • 26
    • 57049166394 scopus 로고    scopus 로고
    • Corporate responses in an emerging climate regime: The institutionalization and commensuration of carbon disclosure
    • Kolk, A., D. Levy, and J. Pinkse 2008. Corporate responses in an emerging climate regime: The institutionalization and commensuration of carbon disclosure. European Accounting Review 17 (4): 719-45.
    • (2008) European Accounting Review , vol.17 , Issue.4 , pp. 719-745
    • Kolk, A.1    Levy, D.2    Pinkse, J.3
  • 27
    • 38749122475 scopus 로고    scopus 로고
    • Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices
    • Kolk, A. 2008. Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices. Business Strategy and the Environment 17 (1): 1-15.
    • (2008) Business Strategy and the Environment , vol.17 , Issue.1 , pp. 1-15
    • Kolk, A.1
  • 28
    • 0030900973 scopus 로고    scopus 로고
    • Information as regulation: The effect of community right to know laws on toxic emissions
    • Konar, S., and M. Cohen 1997. Information as regulation: The effect of community right to know laws on toxic emissions. Journal of Environmental Economics and Management 32 (1): 109-24.
    • (1997) Journal of Environmental Economics and Management , vol.32 , Issue.1 , pp. 109-124
    • Konar, S.1    Cohen, M.2
  • 29
    • 0345761649 scopus 로고    scopus 로고
    • Abatement investments and green goodwill
    • Kristrom, B., and T. Lundgren 2003. Abatement investments and green goodwill. Applied Economics 35 (18): 1915-21.
    • (2003) Applied Economics , vol.35 , Issue.18 , pp. 1915-1921
    • Kristrom, B.1    Lundgren, T.2
  • 30
  • 31
    • 0000543130 scopus 로고    scopus 로고
    • Corporate disclosure of environmental liability information: Theory and evidence
    • Li, Y., G. Richardson, and D. Thornton 1997. Corporate disclosure of environmental liability information: Theory and evidence. Contemporary Accounting Research 14 (3): 435-74.
    • (1997) Contemporary Accounting Research , vol.14 , Issue.3 , pp. 435-474
    • Li, Y.1    Richardson, G.2    Thornton, D.3
  • 32
    • 0001647340 scopus 로고
    • Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory
    • Patten, D. 1992. Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society 17 (5): 471-75.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.5 , pp. 471-475
    • Patten, D.1
  • 33
    • 66149168589 scopus 로고    scopus 로고
    • Bringing about changes to corporate social policy through shareholder activism: Filers, issues, targets, and success
    • Rojas, M., B. M'zali, M. Turcotte, and P. Merrigan 2009. Bringing about changes to corporate social policy through shareholder activism: Filers, issues, targets, and success. Business and Society Review 114 (2): 217-52.
    • (2009) Business and Society Review , vol.114 , Issue.2 , pp. 217-252
    • Rojas, M.1    M'zali, B.2    Turcotte, M.3    Merrigan, P.4
  • 35
    • 21344476154 scopus 로고
    • Why firms voluntarily disclose bad news
    • Skinner, D. 1994. Why firms voluntarily disclose bad news. Journal of Accounting Research 32 (1): 38-60.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 38-60
    • Skinner, D.1
  • 36
    • 0038464590 scopus 로고    scopus 로고
    • Does coordinated institutional investor activism reverse the fortunes of underperforming firms?
    • Song, W., and H. Szewczyk 2003. Does coordinated institutional investor activism reverse the fortunes of underperforming firms? Journal of Financial and Quantitative Analysis 38 (2): 317-36.
    • (2003) Journal of Financial and Quantitative Analysis , vol.38 , Issue.2 , pp. 317-336
    • Song, W.1    Szewczyk, H.2
  • 38
    • 34249697685 scopus 로고    scopus 로고
    • Shareholder proposals in the new millennium: Shareholder support, board response, and market reaction
    • Thomas, R., and J. Cotter 2007. Shareholder proposals in the new millennium: Shareholder support, board response, and market reaction. Journal of Corporate Finance 13 (2-3): 368-91.
    • (2007) Journal of Corporate Finance , vol.13 , Issue.2-3 , pp. 368-391
    • Thomas, R.1    Cotter, J.2
  • 39
    • 77950425748 scopus 로고    scopus 로고
    • U.S. Environmental Protection Agency. Federal Register. Available at
    • U.S. Environmental Protection Agency. 2009. Mandatory reporting of greenhouse gases: Proposed rule. Federal Register. Available at http://www.epa.gov/climatechange/emissions/ghgrulemaking.html
    • (2009) Mandatory reporting of greenhouse gases: Proposed rule
  • 40
    • 0001912713 scopus 로고    scopus 로고
    • The green supply chain: Integrating suppliers into environmental management processes
    • Walton, S., R. Handfield, and S. Melnyk 1998. The green supply chain: Integrating suppliers into environmental management processes. Journal of Supply Chain Management 34 (2): 2-11.
    • (1998) Journal of Supply Chain Management , vol.34 , Issue.2 , pp. 2-11
    • Walton, S.1    Handfield, R.2    Melnyk, S.3
  • 41
    • 49049139717 scopus 로고
    • An evaluation of environmental disclosures made in corporate annual reports
    • Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7 (1): 553-63.
    • (1982) Accounting, Organizations and Society , vol.7 , Issue.1 , pp. 553-563
    • Wiseman, J.1
  • 42
    • 0345059002 scopus 로고    scopus 로고
    • The impact of public opinion on board structure changes, director career progression, and CEO turnover: Evidence from CalPERS' corporate governance program
    • Wu, Y. 2004. The impact of public opinion on board structure changes, director career progression, and CEO turnover: Evidence from CalPERS' corporate governance program. Journal of Corporate Finance 10 (1): 199-227.
    • (2004) Journal of Corporate Finance , vol.10 , Issue.1 , pp. 199-227
    • Wu, Y.1
  • 43
    • 0039193026 scopus 로고    scopus 로고
    • In search of new foundations
    • Zingales, L. 2000. In search of new foundations. Journal of Finance 55 (4): 1623-53.
    • (2000) Journal of Finance , vol.55 , Issue.4 , pp. 1623-1653
    • Zingales, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.