English, Article edition: Some Determinants of Environmental Information Disclosure in Spanish Quoted Companies Pablo Archel Domench; Fermín Lizarraga Dallo

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Bookmark: http://trove.nla.gov.au/version/16170
Physical Description
  • article
Language
  • English

Edition details

Title
  • Some Determinants of Environmental Information Disclosure in Spanish Quoted Companies
Author
  • Pablo Archel Domench
  • Fermín Lizarraga Dallo
Physical Description
  • article
Notes
  • The increasing awareness of corporate environmental problems among a large sector of society is bringing about reactions in companies, not only in terms of the adoption of environmental management systems but also in the inclusion in environmental information communicated publicly. Drawing on a sample of annual reports from 56 Spanish companies during the period 1995-1998, this paper seeks to identify certain factors causing this information to be disclosed. It constructs a linear regression model of an environmental information index using three groups of independent variables. The results obtained are consistent with the majority of studies in this area, with company size and industry being the variables most closely associated with the index, while no statistical link was found with variables representing financial development.
  • environmental reporting, legitimacy theory, determinants.
  • RePEc:sar:journl:v:4:y:2001:i:7:p:129-153
Language
  • English
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