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Lookup NU author(s): Professor David Campbell
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The annual reports of ten UK-based companies in five sectors were analysed between 1974 and 2000 and the volume of voluntary environmental disclosure was recorded from each. Findings show an overall increase in disclosure volume over the period but with a marked upturn in the late 1980s. This was regressed against the memberships, over the same period, of two UK-based environmental lobbying organisations and a strong correlation was found. The use of a ‘more’ and ‘less’ environmentally sensitive measure was used to test for cross-sectional effects and this yielded a positive association between environmental disclosure and the structural vulnerability of the five sectors to environmental liability and/or criticism. Conclusions allow for the possibility that differentials in the perceived need for social legitimacy may be one cause of both longitudinal and cross sectional variability in disclosure volumes.
Author(s): Campbell DJ
Publication type: Article
Publication status: Published
Journal: The British Accounting Review
Year: 2004
Volume: 36
Issue: 1
Pages: 107-117
ISSN (print): 0890-8389
ISSN (electronic): 1095-8347
Publisher: Elsevier Ltd
URL: http://dx.doi.org/10.1016/j.bar.2003.09.001
DOI: 10.1016/j.bar.2003.09.001
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