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The impact of corporate environmental disclosures and audit committees on environmental reputation

Lookup NU author(s): Dr Habiba Al-Shaer, Dr Aly Salama

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Abstract

We examine the impact of the volume and quality of environmental disclosures and audit committee quality in the creation and sustenance of firms’ reputation for environmental responsibility performance. Using a sample of UK FTSE350 companies from 2007-2011, we find evidence that firms enhance reputations by the quality of their environmental disclosures and virtue of the quality of audit committees. Higher disclosure volume alone does not lead to increased reputation. Audit committees, that comply with Smith (2003) recommendations, complement qualitative difficult to replicate disclosures in promoting reputation. Keywords: Environmental Disclosure, Audit Committees, Environmental Reputation, UK FTSE350.


Publication metadata

Author(s): Al-Shaer H, Salama A, Toms S

Publication type: Working Paper

Publication status: Published

Year: 2015

Publisher: SSRN

URL: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2629763


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