Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility

Dawkins, Cedric E.; Fraas, John W.

doi:10.1007/s10551-010-0659-y

Cited by 70 publications

(64 citation statements)

References 53 publications

(60 reference statements)

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“…As the management has absolute discretion over the release of this kind of information, it is reasonable to assume that the information will only be released if the reporting corporation benefits from such disclosure. In the context of environmental accountability, studies use this theory to underpin positive relation between environmental performance and disclosure (Al-Tuwaijri et al 2004, Clarkson et al 2008, and Dawkins & Fraas 2011a, 2011b. In this regard, Li et al (1997) contend that firms withhold adverse environmental news, but disclose favorable environmental information.…”

Section: Voluntary Disclosure Theory and The Positive Association Betmentioning

confidence: 99%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

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This paper relies on 'vulnerability and exploitability' framework to submit new insights into legitimacy theory and voluntary disclosure theory using specific empirical evidence from the Nigerian oil and gas industry. The study connects the voluntary and legitimizing disclosure behaviors, regarding carbon emission due to gas flaring, of dominant companies in the Nigerian upstream petroleum sector to the vulnerability and exploitability of Nigeria as a less developed country. The hypothesized relations between gas flaring-related environmental performance and two forms of its disclosure (volume and substance) are estimated and tested using Prais-Winsten regression with Panel Corrected Standard Errors (PCSE). While the paper uses Data Envelopment Analysis (DEA) to measure gas flaring-related carbon performance, the two forms of gas flaring-related disclosures are measured using content analysis. We document significant positive and negative association between gas flaring-related carbon emission performance, on one hand, and the volumetric disclosure and disclosure substance on the other hand. These results imply that while the positive relation confirms the vulnerable nature of Nigeria as a less developed country, the negative relation is linked to the country's exploitability. It is also empirically established that environmental performance is one of the key factors responsible for the undulating trend in the volume of environmental disclosures by large corporations operating in less-developed countries

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Section: Voluntary Disclosure Theory and The Positive Association Betmentioning

confidence: 99%

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Hassan

Kouhy

2014

International Journal of Accounting and Economics Studies

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“…É uma abordagem baseada em estraté-gia que prevê uma associação positiva entre o desempenho ambiental e o nível de divulgação ambiental voluntária (DYE, 2001;DAWKINS, FRAAS, 2011). Na teoria da divulgação voluntária (VER-RECCHIA, 2001;DYE, 2001), empresas com desempenho ambiental superior estão mais propensas a divulgar essas informações, já empresas com registros ambientais inferiores tendem a divulgar menos na tentativa de evitar a exposição negativa.…”

Section: Referencial Teórico 21 Divulgação De Informações Ambientaisunclassified

“…A divulgação voluntária inclui informação que não é exigida por lei ou código de boas práticas (por exemplo, relatórios anuais) e é útil para a tomada de decisão das partes interessadas. Basicamente, existem duas explicações lineares para divulgação voluntária que são denominadas de teoria da legitimidade e teoria da divulgação voluntária (DAWKINS;FRAAS, 2011).…”

Section: Introductionunclassified

Evidenciação das Informações Ambientais das Empresas do Setor de Energia Elétrica do Brasil

Pereira¹,

Luz²,

Carvalho³

2015

RECFin

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RESUMONos últimos anos, a questão ambiental ganhou espaço no meio empresarial e tem proporcionado uma maior divulgação das externalidades ecológicas. Nesse sentido, o presente estudo objetiva identificar o nível de evidenciação ambiental nas demonstrações contábeis das empresas do setor de energia elétrica do Brasil, no ano de 2012. Para tanto, foram selecionadas as empresas brasileiras do setor de energia elétrica classificadas como 100 maiores empresas do Brasil de acordo com a Revista Exame. Desse contingente foram encontradas um total de 13 organizações, destas apenas 8 tiveram suas demonstrações divulgadas no site da BM&FBovespa. Assim, foi realizada uma análise das Notas Explicativas e Relatórios da Administração, levando em consideração a NBC-T 15, para identificar o nível de evidenciação ambiental destas empresas, por meio de um critério de classificação que variou entre ótimo, bom, regular e ruim. O software check list Word foi utilizado para realizar a análise de conteúdo. Os resultados evidenciam que as divulgações das informações de natureza ambiental não são identificadas nesses relatórios. As empresas com o nível mais satisfatório (regular), com 36,36% de evidenciação, foram Petrobrás, AES Eletropaulo, Cemig Distribuição e Copel, e as empresas com nível de evidenciação ruim, com 0% de evidenciação, foram Eletrobrás e Ligth Distribuição, denotando que neste segmento empresarial o nível de evidenciação ambiental ainda é frágil e necessita de regulamentação para maior transparência.

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“…Hence, the determinants of corporate financial reporting are different from corporate social reporting in that, while the corporate social reporting appeals to all society, corporate financial reporting's focus is on information needs of investors and creditors (Van Der Laan Smith et al 2005). Corporate social and environmental disclosures differ from country to country (Williams and Pei 1999;Hooghiemstra 2000;Newson and Deegan 2002;Hope 2003;Freedman and Jaggi 2005;Van Der Laan Smith et al 2005;Golob and Bartlett 2007), and from industry to industry (Hackston and Milne 1996;Gray et al 2001;Newson and Deegan 2002;Freedman and Jaggi 2005;Hasseldine et al 2005;Clarkson et al 2008;Sobhani et al 2009;Bouten et al 2011;Dawkins and Fraas 2011). Thus, the number of corporate social and environmental disclosure items is higher in the environmentally sensitive industries (Campbell 2003;Bouten et al 2011).…”

Section: Literature Reviewmentioning

confidence: 99%

“…Organizations are reluctant to disclose any negative implications of their activities in their reports because of the pressure groups and so tend to disclose positive environmental information more than their counterparts to counter the negative news (Deegan and Rankin 1996). Besides, Dawkins and Fraas (2011) indicate that high environmental performers also tend to disclose voluntary information to distinguish themselves from their competitors.…”

Section: Introductionmentioning

confidence: 99%

The Impact of Corporate Characteristics on Social Responsibility and Environmental Disclosures in Turkish Listed Companies

Kılıç

Uyar

2014

Corporate Governance

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Corporate social reporting proposes several advantages to corporate entities of our time, for instance; it enhances an entity's image and position, and it strengthens community relations, and legitimizes the entities of activities. This study seeks to explore the nature and extent of the corporate social and environmental reporting (CSER) practices of manufacturing companies listed on the Istanbul Stock Exchange. The study also examines the impact of the corporate characteristics on the CSER disclosures of these listed companies. The sample of the study consists of manufacturing companies listed on the Istanbul Stock Exchange (ISE) in 2010. The related data was collected by adopting content analysis of annual reports of the constituent companies. The relationship between the CSER disclosures with corporate characteristics was investigated with multiple regression analysis. The model includes a dependent variable (i.e. corporate social and environmental reporting index) and eight independent variables (i.e. firm size, profitability, leverage, auditor size, ownership structure, proportion of independent directors on board, listing age, and industry). The contribution of this paper to the literature is of great importance, because there is no prior study in Turkey that has dealt with the relationship between the firm characteristics and corporate social responsibility and environmental reporting disclosure level to this extent.

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Erratum to: Beyond Acclamations and Excuses: Environmental Performance, Voluntary Environmental Disclosure and the Role of Visibility

Abstract: corporate social responsibility, disclosure, environmental disclosure, corporate social responsibility disclosure, voluntary environmental disclosure,

Cited by 70 publications

References 53 publications

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Time-series cross-sectional environmental performance and disclosure relationship: specific evidence from a less-developed country

Evidenciação das Informações Ambientais das Empresas do Setor de Energia Elétrica do Brasil

The Impact of Corporate Characteristics on Social Responsibility and Environmental Disclosures in Turkish Listed Companies

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