Determinants of corporate environmental reporting: the importance of environmental performance and assurance
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- 作者：Geert J.M. Braama ; G.J.M.Braam@fm.ru.nl" class="auth_mail" title="E-mail the corresponding author ; Lisanne Uit de Weerdb ; J.L.M.UitdeWeerd@deloitte.nl" class="auth_mail" title="E-mail the corresponding author ; Mara Hauckc ; M.Hauck@science.ru.nl" class="auth_mail" title="E-mail the corresponding author ; Mark A.J. Huijbregtsc ; M.A.J.Huijbregts@science.ru.nl" class="auth_mail" title="E-mail the corresponding author
- 关键词：Corporate environmental reporting ; Determinants of environmental disclosure ; Environmental performance ; Global Reporting Initiative ; Assurance on sustainability reports
- 刊名：Journal of Cleaner Production
- 出版年：2016
- 出版时间：15 August 2016
- 年：2016
- 卷：129
- 期：Complete
- 页码：724-734
- 全文大小：356 K
文摘
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Corporate environmental reporting (CER) is positively associated with environmental burden.
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CER is positively associated with external assurance.
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Companies disclose an incomplete picture of how their decisions and activities affect the environment.
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Legitimacy provides an explanation of companies' choices concerning environmental disclosures.